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| Author: | Laitinen, Erkki K. |
| Title: | Management accounting change in small technology companies: towards a mathematical model of the technology firm |
| Journal: | Management Accounting Research
2001 : DEC, VOL. 12:4, p. 507-541 |
| Index terms: | Accounting research Small and medium-sized enterprises (SMEs) Technology Mathematical models Finland |
| Freeterms: | Technology companies |
| Language: | eng |
| Abstract: | The paper explains management accounting change in 93 small Finnish technology firms in terms of their organizational characteristics and motivation patterns. Factor analysis identifies four motivation patterns among the companies. Four types emerge called 'change-oriented', 'stable and conservative', 'performance-contented' and 'discontent resourceless' organizations. Change-oriented company reports large changes in MAS, whreas the stable and conservative company and the performance-contented company will show small changes; the discontent resourceless company reports average change in MAS. |
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