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Author:Hunton, J.E.
Wier, B.
Stone, D.N.
Title:Succeeding in managerial accounting. Part 2: a structural equations analysis
Journal:Accounting, Organizations and Society
2000 : NOV, VOL. 25:8, p. 751-762
Index terms:EQUATIONS
MANAGEMENT ACCOUNTING
MATHEMATICAL ANALYSIS
Language:eng
Abstract:Does type of knowledge, and levels of ability and experience needed, depend on rank in managerial accounting? Are the knowledge, ability, and experience needed for managerial accounting succes, consistent with the Libby & Luft (L&L) model (1993) of the determinants of judgement performance in accounting? The authors explore these questions using structural equation models of the performance evaluations of 2941 practicing managerial accountants.
SCIMA record nr: 220662
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