The impact of firm characteristics on management accounting practices: A UK-based empirical analysis
نویسندگان
چکیده
منابع مشابه
The impact of firm characteristics on management accounting practices: A UK-based empirical analysis
There has been sustained interest in explaining why firms adopt different management accounting practices. This paper applies contingency theory to respond empirically to calls by Gerdin (2005), Tillema (2005) and Chenhall (2007) to increase understanding of factors that explain management accounting sophistication. We examine the impact of a range of potentially contingent variables on a broad...
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ژورنال
عنوان ژورنال: The British Accounting Review
سال: 2008
ISSN: 0890-8389
DOI: 10.1016/j.bar.2007.11.003