4.1. Sample selection
A survey was administered to 140 manufacturing firms selected from the Business Review Weekly list of Australia’s largest companies. These firms were either
“strategic business units” (divisions of larger corporations) or independent companies. To develop an accurate mailing list, each company was telephoned and the names and addresses of business units were identified, as well as the name of the most suitable person within each business unit to complete the survey. These were typically the financial controller, senior management accountant or chief executive. In most cases the particular manager was spoken to, and the purpose of the research explained. These steps were considered important to increase the accuracy of survey responses. Addressing surveys to inappropriate individuals has been a source of inaccurate responses in prior management accounting research using survey methods ( Skinner, 1993).
The sample selected was not random, being drawn from the country’s largest manufacturing companies. Therefore, the findings of this study should not be interpreted as relating to the general population of manufacturing companies. In as much as size is associated with the availability of resources to experiment with a range of management and accounting practices, it is likely that the sample included a greater proportion of companies employing “advanced practices” than the total population of manufacturers. Demographic data related to the respondents’ organizational positions, organizational size and industry are detailed in Table 2.
4.1. Sample selectionA survey was administered to 140 manufacturing firms selected from the Business Review Weekly list of Australia’s largest companies. These firms were either“strategic business units” (divisions of larger corporations) or independent companies. To develop an accurate mailing list, each company was telephoned and the names and addresses of business units were identified, as well as the name of the most suitable person within each business unit to complete the survey. These were typically the financial controller, senior management accountant or chief executive. In most cases the particular manager was spoken to, and the purpose of the research explained. These steps were considered important to increase the accuracy of survey responses. Addressing surveys to inappropriate individuals has been a source of inaccurate responses in prior management accounting research using survey methods ( Skinner, 1993).The sample selected was not random, being drawn from the country’s largest manufacturing companies. Therefore, the findings of this study should not be interpreted as relating to the general population of manufacturing companies. In as much as size is associated with the availability of resources to experiment with a range of management and accounting practices, it is likely that the sample included a greater proportion of companies employing “advanced practices” than the total population of manufacturers. Demographic data related to the respondents’ organizational positions, organizational size and industry are detailed in Table 2.
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