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Economic Transition, Strategy and the Evolution of Management Accounting Practices: The Case of India

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dc.creator Lanen, William
dc.creator Anderson, Shannon W.
dc.date 2002-07-10T14:02:07Z
dc.date 2002-07-10T14:02:07Z
dc.date 2002-07-10T14:02:08Z
dc.date.accessioned 2013-05-31T17:15:16Z
dc.date.available 2013-05-31T17:15:16Z
dc.date.issued 2013-06-01
dc.identifier http://hdl.handle.net/1721.1/1432
dc.identifier.uri http://koha.mediu.edu.my:8181/jspui/handle/1721
dc.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.
dc.description University of Michigan Business School
dc.format 3275840 bytes
dc.format application/pdf
dc.language en_US
dc.relation IMVP;137a
dc.subject transitional economies
dc.subject trade liberalization
dc.subject contingency research
dc.subject international management accounting
dc.title Economic Transition, Strategy and the Evolution of Management Accounting Practices: The Case of India


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