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| Author: | Bouwens, J. Abernethy, M. |
| Title: | The consequences of customization on management accounting system design |
| Journal: | Accounting, Organizations and Society
2000 : APR, VOL. 25:3, p. 221-242 |
| Index terms: | ACCOUNTING ORGANIZATIONS MANAGEMENT |
| Language: | eng |
| Abstract: | The understanding of the antecedent conditions influencing the design of management accounting systems (MASs) is very limited. In recent years, significant research attention has been devoted to understanding how different strategic priorities influence these systems. However, the results of these studies have been, at best, equivocal and numerous calls have been made for further research to "unravel" the conflicts that have emerged in the literature. |
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