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| Author: | Baines, A. Langfield-Smith, K. |
| Title: | Antecedents to management accounting change: a structural equation approach |
| Journal: | Accounting, Organizations and Society
2003 : OCT, VOL. 28:7-8, p. 675-698 |
| Index terms: | Change Equations Management accounting Manufacturing |
| Language: | eng |
| Abstract: | This article reports on a survey of manufacturing companies, and uses structural equation modelling to examine the relationships between the changing competitive environment, and a range of organizational variables as antecedents to management accounting change. The results show that an increasingly competitive environment has resulted in an increased focus of differentiation strategies. This, in turn, has influenced changes in organizational design, advanced manufacturing technology and advanced management accounting practices. |
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