The Development of a Management Accounting System for Decentralised Construction Companies


Make a literature review on the Development of a Management Accounting System for Decentralised Construction Companies
The aim of this literature review is to understand what kind of research in the field of MA and especially CSFs relating to decentralised organisations exists. In addition, it is the intention to understand what kind of literature exists with respect to decentralised construction companies in these areas in order to meet the managers’ information needs. The goal is to identify a knowledge gap within existing literature that needs further attention and research in this field of interest, which thus contributes to theoretical knowledge, but also business practice.
According to the suggestions by Tranfield, Denyer and Smart (2003), as a primary step a scoping study was conducted in order to get a first overview of the existing literature in the field of interest, i.e. CSFs and MA. Additionally, the scoping study was used to define limits to the topic for the in-depth literature review. This preliminary piece of work was handed in as an assignment at the Business School of the University of Gloucestershire in order to adjust the direction of the further research. Furthermore, this assignment was discussed both in Action Learning Sets with other doctoral candidates as well as experts from the researcher’s employer. Subsequently, an extensive literature review was conducted in order to identify a gap in research within the fields of interest and to review the intended research questions and thus research objectives. This in-depth literature review that was mainly conducted throughout 2017 will be described in the following sections. As research can continuously move on, the author continued to regularly screen relevant literature after the literature review.
Literature for this review was searched by using English and German search terms, basically looking at titles and abstracts of references as well as cross-reading papers, journals, reports, books and bibliographies in order to generate further search terms and combinations of search terms that were then looked up. The main search terms were the following:
• CSF(s)
• CSF(s) method
• MA
• Decentralised organisation(s)
• Managers’ information needs
• Construction industry
• CSFs in decentralised organisations
• CSFs in construction industry/companies
• CSFs model
• MA model
• CSFs of managers
• Management control
• Change management
• Managers’ goals
• Executive information system(s)
• Management information system(s)
• Trends in MA
• Trends in CSF(s)
• Decentralised organisational structure disadvantages
• Decentralised organisational structure advantages
All search terms were entered in relevant electronic databases such as SAGE Research Methods and Business Source Complete. Moreover, catalogues of the University of Applied Sciences in Brühl (EUFH) as well as further online sources such as Google, Google Scholar and appropriate homepages were also used in the search.
This process created a large diversity and quantity of potential references for the literature review and thus for the entire study, which is organised in several chapters (see following sections) and guides to a knowledge gap within existing research and thus to corresponding research questions and objectives for this thesis.

The literature review should have several chapters:
1 Critical success factors
1.1 Managers’ information needs
1.2 Critical success factors in the construction industry
1.3 Critical success factors in decentralised organisations
1.4 Critical success factors within decentralised construction companies
2 Management accounting
2.1 Scope, practice, and application
2.2 Management accounting in the construction industry
2.3 Management accounting within decentralised organisations
2.4 Management accounting within decentralised construction companies
2.5 Identification of research gap

Important authors in this field are: Rockart, Bullen&Rockart, Boynton&Zmud (1984), Tracy Jones (1995), Mbugua, Harris, Holt & Olomolaiye (1999). At least 130 different references! Please send me a draft of the writer.

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