haku: @indexterm MANAGEMENT ACCOUNTING / yhteensä: 786
viite: 90 / 786
| Tekijä: | Jaruga, A. Ho, S. S. M. |
| Otsikko: | Management accounting in transitional economies |
| Lehti: | Management Accounting Research
2002 : DEC, VOL. 13:4, p. 375-378 |
| Asiasana: | MANAGEMENT MANAGEMENT ACCOUNTING TRANSITION ECONOMIES |
| Kieli: | eng |
| Tiivistelmä: | The growth of privatization, deregulation, international businesses, global competition and new information and production technology has changed the world of management accounting. These changes have special implications for transitional and newly industrialized or emerging economies. As the papers in this special issue demonstrate, the road to management accounting reform has been rocky and long. Most transitional countries are still witnessing the end of the beginning of their management accounting reform process. Future studies on these economies should further the development of transitional economic theory. Such studies will shed light on the effective diffusion of management accounting practices under different social and economic systems. |
SCIMA