The development of a management accounting system for decentralised construction companies

Rossenbach, Tim D. (2018) The development of a management accounting system for decentralised construction companies. DBA thesis, University of Gloucestershire. doi:10.46289/REPO8523

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Purpose/objectives: This research deals with the development of a management accounting system [hereafter: MAS] tailored for decentralised construction companies using the critical success factors [hereafter: CSFs] method to support effective decision making at management level within the researched organisation and comparable organisations. In this context, the first research objective is to identify the CSFs within decentralised construction companies and thereby the managers’ need for information. Based on this, a MAS has been developed to meet this managers’ need for information. The second research objective is the exploration of possible designs of MASs developed via the CSFs identified and tailored for the needs of the different management levels. Design/methodology/approach: The empirical research comprises an abductive, qualitative, single case study approach. The need for this research has been identified through an in-depth literature review. The empirical element that contributes to closing the research gap has been divided into following parts: preparation of research, single case study (expert interviews at management level, analysis of commercial documents, as well as process/meeting observations) and result documentation, analysis and interpretation, as well as conclusions, limitations, outlook and recommendations. Findings: The findings represent a significant contribution to both knowledge as well as business practice. The literature review produced a need to bring the variables CSFs, informational needs, and the structure of operations together. A contribution to Lönngren et al’s (2010) study on success factors related to strategic partnerships in the construction industry can be identified in the fact that this study’s outcomes focus more on the operative and tactical CSFs in construction companies. Moreover, this thesis deals with numerous types of performance measurements in decentralised construction companies. This can be seen as a contribution to Yang et al’s (2010) study on performance measurements in the construction industry, as Yang et al did not take into account the organisation of the studied companies. In general, the focus of this thesis on the organisation of the studied construction company marks a contribution for numerous conducted research studies (e.g. Kärnä, 2009; Kärnä et al, 2009; Lim, 2011; Spigarelli et al, 2015). The CSFs in decentralised construction companies could be identified and clustered into four categories: customer-, construction management-, staff-, and decentralised organisationrelated. On this basis, three different MASs designs (for PM, BM, and MD level) could be developed. These MASs contain classic target-performance comparisons related to the particular CSFs that could be identified. As not all identified CSFs can be measured, in some cases, surveys or annual in-house appraisal interviews are recommended in order to estimate the achievement rate of single CSFs. In addition, a greater level of awareness could be achieved by this research and by the involvement of experts regarding a better understanding and more transparency in many areas of activity of decentralised construction companies. Limitations: As the researcher dealt with the social actors in a particular organisation only, the findings of the research are limited to this group of people. Should a generalisation of the findings be intended, further research work would be necessary. In this context, it should be mentioned that even within the studied organisation and therefore in the group of social actors that were studied, different opinions and perspectives were identified. Recommendations for further research: Future research could for instance mean a test run of the developed MAS in business practice. For this purpose, the MAS could be tested in the studied organisation or another decentralised construction company. A study in several companies at once is also possible.

Item Type: Thesis (DBA)
Thesis Advisors:
Thesis AdvisorEmailURL
Uncontrolled Keywords: Management accounting system (MAS); Decentralised construction companies; Germany; Case study
Subjects: H Social Sciences > HF Commerce > HF5001 Business > HF5601 Accounting. Bookkeeping
H Social Sciences > HG Finance > HG4001 Finance management. Business finance
Divisions: Schools and Research Institutes > School of Business, Computing and Social Sciences
Depositing User: Susan Turner
Date Deposited: 21 Jan 2021 16:07
Last Modified: 01 Aug 2023 12:49

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