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The Impact of Firm Characteristics on Management Accounting Practices: A UK-Based Empirical Analysis [PDF]

open access: yesBritish Accounting Review, 2008
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 ...
Magdy Abdel-Kader, Robert Luther
exaly   +2 more sources

Why Is Research on Management Accounting Change Not Explicitly Evolutionary? Taking the Next Step in the Conceptualisation of Management Accounting Change

open access: yesManagement Accounting Research, 2009
In this article we discuss the evolutionary foundation of the OIE-guided management accounting change research building on the framework of [Scapens R.W. 1994.
Sven Siverbo, Tobias Johansson-Berg
exaly   +2 more sources
Some of the next articles are maybe not open access.

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