haku: @author Bhimani, A. / yhteensä: 9
viite: 5 / 9
| Tekijä: | Bhimani, A. |
| Otsikko: | Mapping methodological frontiers in cross-national management control research |
| Lehti: | Accounting, Organizations and Society
1999 : JUL/AUG, VOL. 24:5-6, p. 413-440 |
| Asiasana: | Management control Accounting Research |
| Kieli: | eng |
| Tiivistelmä: | Cross-national studies of management control systems and internal accounting practices are suggestive of the existence of distinct national differences. These studies are, however, methodologically partial, drawing upon contingency theory rationales and culture based arguments in examining international management control variety. The purpose of this paper is to review these perspectives critically and to consider other modes of analysis used by researchers investigating diversity in the structuring of organizational arrangements and forms of management practices across different contexts. Specifically, the paper discusses among other things the societal effects approach. |
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