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| Author: | Haldma, T. Laats, K. |
| Title: | Contingencies influencing the management accounting practices of Estonian manufacturing companies |
| Journal: | Management Accounting Research
2002 : DEC, VOL. 13:4, p. 379-400 |
| Index terms: | MANAGEMENT MANAGEMENT ACCOUNTING CONTINGENCY THEORY TRANSITION ECONOMIES ESTONIA |
| Language: | eng |
| Abstract: | Having regained independence in 1991, Estonia has undergone fundamental political and structural changes over the last decade, which has also affected the operation of its companies. This paper examines the management accounting practices of Estonian manufacturing companies, exploring the main impacts on them within a contingency theory framework. The methodology comprises an analysis of 62 responses to a postal questionnaire survey earned out among the largest Estonian manufacturing companies. It is infrequently that manufacturing companies have made improvements in their cost accounting methods, although the majority of respondents appear to acknowledge the importance of these practices in finding and lowering real product costs and modernizing the cost accounting systems. |
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