search query: @indexterm MANAGEMENT BEHAVIOUR / total: 173
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Author:Williams, J. J.
Seaman, A. E.
Title:Predicting change in management accounting systems: national culture and industry effects
Journal:Accounting, Organizations and Society
2001 : MAY-JUL, VOL. 26:4-5, p. 443-460
Index terms:MANAGEMENT ACCOUNTING
ACCOUNTING SYSTEMS
MANAGEMENT BEHAVIOUR
ORGANIZATIONAL CHANGE
MANAGEMENT CONTROL
Language:eng
Abstract:Changes in a population of 23 management accounting control systems and the five components of planning, controlling, costing, directing and decision making are studied at the organizational level in Canadian manufacturing firms. The determinants of size, organizational capacity, intensity of competition and centralization are used to examine a sample of manafacturing firms in Singapore.
SCIMA record nr: 226312
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