The impact of firm characteristics on management accounting
practices: A UK-based empirical analysis
(2008)
Journal Article
practices: A UK-based empirical analysis. British Accounting Review, 40(1), 2-27. https://doi.org/10.1016/j.bar.2007.11.003
There has been sustained interest in explaining why firms adopt different management accounting practices (MAPs). This paper applies contingency theory to respond empirically to calls by Gerdin [2005. Management accounting system design in manufactur... Read More about The impact of firm characteristics on management accounting practices: A UK-based empirical analysis.