Date of Conferral
2020
Degree
Doctor of Business Administration (D.B.A.)
School
Business Administration
Advisor
Yvette Ghormley
Abstract
AbstractSmall businesses providing ancillary services to the motion picture industry fail at alarming rates due to leadership's lack of strategies for service diversification and business expansion. Grounded in the contingency theory of management accounting, the purpose of this qualitative multiple case study was to explore management accounting systems (MAS) strategies leaders of ancillary service providers use for business diversification. The data collection included face-to-face semistructured interviews with 10 small business owners who successfully used MAS strategies for business diversification in California. The data analysis entailed using keyword frequency comparisons and coding techniques that facilitated the verification and triangulation of key themes. The emerging themes were procedures to monitor production and business operation, techniques to anticipate business growth and development using service diversity, up-to-date information technology system for diversity, and measures to understand risks and uncertainties in decision-making. Proper planning and application that addressed all 4 themes were essential to attain business success or improve business performance using MAS. The implications for positive social change include the potential to increased employment and reduced poverty in local communities by giving small business leaders a framework in decision-making to increase economic sustainability and growth.
Recommended Citation
Alcazar, Renato (Denver), "Management Accounting Systems for Small Business's Competitive Advantage" (2020). Walden Dissertations and Doctoral Studies. 9687.
https://scholarworks.waldenu.edu/dissertations/9687
