The impact of attitudes towards planning and management accounting on...

The research purpose ofthis paper is first to provide a descriptive summary of the development ofplanning and management control and its emancipation as a business function inAustrian SME over the past 30 years, based upon a research program started in1984. Second, this paper will focus on the underlying changes in attitudes ofthe management towards planning and management accounting and the impact on theuse of planning and accounts systems. There seems to be a shift in attitudestowards planning and management accounting (mainly in medium-sized companies),and a strong impact of these attitudes towards planning on (changing) planningsystems. The main contribution of this paper is to try to get a deeperunderstanding about the impact of attitudes towards planning and managementaccounting on the planning and management accounti