Welcome to the Management Accounting (Controlling) Practices Survey

Thank you for taking the time to participate in this survey. Your input is crucial in identifying the most important Management Accounting Practices (MAPs) and bridging the gap between academic research and practical application. The findings will contribute to exploring how MAPs are disclosed and understood in organizations. 

About the Project 

This project aims to develop a reliable method to measure how MAPs are disclosed in corporate reports. Using machine learning and textual analysis, we analyze how these practices are described and reflected in companies’ strategic and operational activities. The project began by identifying keywords and phrases commonly associated with MAPs from industry guides and academic research. A selection of these terms will form the foundation for generating an extended list of MAP-related words and training a machine learning algorithm. This approach will help uncover patterns in how firms disclose their use of MAPs in corporate reports. Now, we seek your professional insights to ensure our methodology highlights the most relevant and meaningful practices in real-world MAP disclosure. 

What is our understanding of Management Accounting (Controlling)? 

Management Accounting (Controlling) is a profession that involves partnering in management decision-making, devising planning and performance management systems, and providing expertise in (non-) financial reporting and control. These practices assist management in formulating and implementing organizational strategies. In essence, management accounting encompasses a collection of techniques, approaches, tools, and applications that are essential for managers in carrying out their tasks. This includes activities related to: 

• Management control systems 

• Performance management systems 

• Information and decision-support systems 

Your Task 

In this survey, you will evaluate 11 dimensions of MAPs (e.g., budgeting, cost, strategy, etc.). Each dimension consists of 10–16 keywords or phrases related to these practices. For each dimension, your task is to:  Select 5 words or phrases that you believe are most relevant for reflecting whether a firm applies the corresponding MAPs. Consider the words in terms of their importance and applicability within your professional experience. 

This survey will take approximately 10–15 minutes to complete. 

Thank you for your valuable time and insights!