search query: @author Waterhouse, J. H. / total: 3
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| Author: | Libby, T. Waterhouse, J. H. |
| Title: | Predicting change in management accounting systems |
| Journal: | Journal of Management Accounting Research
1996 : VOL. 8, p. 137-150 |
| Index terms: | MANAGEMENT ACCOUNTING ACCOUNTING SYSTEMS CHANGE |
| Language: | eng |
| Abstract: | This exploratory study provides evidence contradictory to the charge that management accounting and control systems are generally resistant to change. Economic and organizational factors associated with the adoption of changes in management accounting systems were identified from the organizational change literature. Their relationship to changes in management accounting systems was tested using a sample of medium-sized Canadian manufacturing organizations. The results indicated that, on average, 31 percent of the management accounting systems in the sample organizations changed during the period 1991-1993. |
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