haku: @indexterm MANAGEMENT ACCOUNTING / yhteensä: 786
viite: 55 / 786
| Tekijä: | Gerdin, J. |
| Otsikko: | Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach |
| Lehti: | Accounting, Organizations and Society
2005 : FEB, VOL 30:2, p. 99-126 |
| Asiasana: | Management accounting Manufacturing |
| Kieli: | eng |
| Tiivistelmä: | This article uses a multiple contingencies model that examines the combined effect of departmental interdependencies and organizational structures on management accounting system designs. The data for the research was collected from 160 production managers. The findings offer some support for the concept that organizations adapt their management accounting system design to the control requirements of the situation. |
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