search query: @author Ward, T. / total: 9
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| Author: | Foster, B. Ward, T. |
| Title: | Theory of perpetual management accounting innovation lag in hierarchical organizations |
| Journal: | Accounting, Organizations and Society
1994 : MAY/JUL, VOL. 19:4/5, p. 401-411 |
| Index terms: | MANAGEMENT ACCOUNTING INNOVATION HIERARCHICAL ORGANIZATIONS |
| Language: | eng |
| Abstract: | Many researchers claim that management accounting innovations lag technological innovations, thus resulting in outdated management accounting systems that lead to suboptimal decision making. This article examines the causes of management accounting innovation lag in organizations and develops a theory of perpetual accounting lag. Perpetual accounting lag theory is derived from the organizational failure framework and markets and hierarchies theory. |
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