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| Author: | Mia, L. Clarke, B. |
| Title: | Market competition, management accounting systems and business unit performance |
| Journal: | Management Accounting Research
1999 : JUN, VOL. 10:2, p. 137-158 |
| Index terms: | MANAGEMENT ACCOUNTING RESEARCH COMPETITION |
| Language: | eng |
| Abstract: | Increasing competition in the market, due to the application of modern manufacturing technology, deregulation of economies, and privatization or corporatization of government owned enterprises, makes decision makers use of management accounting systems more important (Bromwich, 1990). There have been calls for research into the use of management accounting systems under the changing circumstances. This paper reports the results of a study which offers an explanation for the relationship between the intensity of market competition and business unit performance, by incorporating into the model managers use of the information provided by the management accounting system (MAS). |
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