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http://dspace.mediu.edu.my:8181/xmlui/handle/1721.1/1432| Title: | Economic Transition, Strategy and the Evolution of Management Accounting Practices: The Case of India |
| Keywords: | transitional economies trade liberalization contingency research international management accounting |
| Issue Date: | 1-Jun-2013 |
| Description: | Liberalization of the Indian economy in 199I increased the intensity of international competition and changed the internal information needs of Indian managers. This paper explores the evolution of a broad range of management accounting practices in 14 firms using a contingency theory framework. Differences in management accounting practices in 1996 are examined in relation to firms' experience and exposure to world markets prior to liberalization and as a function of contemporaneous differences in competitive strategy. We find evidence of changes associated with shifts in the external environment. University of Michigan Business School |
| URI: | http://koha.mediu.edu.my:8181/jspui/handle/1721 |
| Other Identifiers: | http://hdl.handle.net/1721.1/1432 |
| Appears in Collections: | MIT Items |
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