search query: @author Granlund, M. / total: 12
reference: 10 / 12
| Author: | Granlund, M. Lukka, K. |
| Title: | It's a small world of management accounting practices |
| Journal: | Journal of Management Accounting Research
1998 : VOL. 10:1, p. 153-180 |
| Index terms: | ACCOUNTING RESEARCH MANAGEMENT MANAGEMENT ACCOUNTING |
| Language: | eng |
| Abstract: | The authors argue that there currently is a global tendency for management accounting system designs and general ideas to converge. After offering examples of such homogenization, the drivers of this development are distinguished and analyzed. For this end, a framework was developed, including both economic and institutional perspectives. The basic explanation for the claimed tendency to converge appears to be that the drivers of convergence have started to dominate those of divergence. |
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