| Author: | Cassia, L. Paleari, S. Redondi, R. |
| Title: | Management accountin systems and organizational structure |
| Journal: | Small business economics
2005 : NOV, VOL. 25:4, p. 373-391 |
| Index terms: | life cycles management accounting organizational structure Italy |
| Language: | eng |
| Abstract: | This article presents an empirical analysis to test whether organization configurations and management accounting systems change simultaneously. The original application of the fuzzy logic methodology is used to analyse the level of development and implementation of the management accounting system and the organizational configuration on a sample of 501 Italian companies. Even though a cross-sectional approach is employed, the results may be interpreted according to the life cycle model. The results show that the evolution of the organizational configurations is not always coherent with the relevance assumed by management accounting systems. |
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