| Author: | Dunk, A. S. |
| Title: | Management accounting lag. |
| Journal: | Abacus
1989 : SEP, VOL. 25:2, p. 149-155 |
| Index terms: | MANAGEMENT ACCOUNTING ORGANIZATIONAL BEHAVIOUR ORGANIZATIONAL CHANGE |
| Language: | eng |
| Abstract: | An explanation of the lack of innovation in the design and implementation of management accounting systems, i.e. an accounting lag. Shortcoming in the new planning and control needs. Theoretical development: technical and administrative innovations. Innovation and theory of organizational lag. Implications for innovation management. Benefits arising from reducing accounting lag. |
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