Authors: Dimitrios Balios, Odysseas Pavlatos

Title: How economic crisis’ perceptions affect management accounting innovation? A conceptual framework

Abstract

According to the literature the economic crisis affects the operation of the management accounting  systems. Zawahiri and Hoque (2010) report that the new economic environment directs firms to adopt innovative techniques of management accounting by providing them with more relevant information for decision making, which indeed is the subject of future investigations. The new economic environment requires firms to adopt innovative management accounting techniques for a better crisis management and to manage uncertainty. The purpose of this paper to suggest a conceptual framework filling  the gap that exists in the literature on the impact of the economic crisis on the adoption and use of innovative management accounting tools.