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Management accounting tools in large norwegian entities : a quantitative study of how management accounting tools are used and their effect on profitability

Berg, John Olav B.; Osestad-Røvik, Ole Eivind
Master thesis
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URI
http://hdl.handle.net/11250/2609421
Date
2019
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  • Master Thesis [3749]
Abstract
In the last years, there has been a growing interest in the topic of management account tools. Although,

research today is mainly argumentative, or focus on specific industries. Thereby, there

is a need to conduct a detailed mapping regarding the use and utility of management accounting

tools (MATs) for Norwegian entities. This thesis aims to contribute to this field of research

by answering the two following questions

• What are the use and utility of management accounting tools in large Norwegian entities

today?

• How are specific management accounting tools associated with profitability in large Norwegian

entities?

In answering these questions, we perform a quantitative study. Our primary data is collecting

data by surveying 500 of the largest Norwegian entities - collecting data on each entity’s use

and utility of Management accounting tools. This data is further analyzed using accounting

data proved by SNF, which enable us to examine which tools that display an association with

profitability.

We find a discrepancy between the popularity and their corresponding use and utility. We also

uncover MATs that display a significant positive correlated with profitability. Although, entities

seem to use MATs regardless of this association. In both cases, the adoption of such these may

help entities obtain a competitive edge.

Furthermore, we find that some tools are significantly correlated with entity size for both use

and utility,while themajority do not have this relation. Although entity size explains the number

of tools used.

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