How Top Management Teams Use Management Accounting Systems to

Implement Strategy

David Naranjo-Gil
Pablo de Olavide University at Seville

Frank Hartmann
RSM Erasmus University

Research Question:
Whether the observed differences in the use of MAS are consistent with the coercive-enabling
framework?

Research Objective:
 To examines the linkages between TMT composition, MAS use, and the implementation
of strategy

 To provides a more complete explanation of the contingency fit between MAS and
strategy implementation by using the mediation model of fit explicitly.

 To explore the extent to which the MAS aspects we address are consistent with the
coercive-enabling framework recently introduced into the management accounting
literature.

Research Strategy:

This article using quantitative approach with the typical form is social survey research or
structured observation on a sample at a single point in time.

Research Design:

This article using cross sectional design with given the complexity of the variables and
relationships in model, and focus on a single industry.

Research Method:

This article using questionnaire survey that distributed among the 884 TMT members of
all 218 public hospital in Spain.