Economic Transition, Strategy and the Evolution of Management Accounting Practices: The Case of India
dc.contributor.author | Anderson, Shannon W. | en_US |
dc.contributor.author | Lanen, William N. | en_US |
dc.date.accessioned | 2006-08-01T15:43:51Z | |
dc.date.available | 2006-08-01T15:43:51Z | |
dc.date.issued | 1997-04-01 | en_US |
dc.identifier.other | RePEc:wdi:papers:1997-61 | en_US |
dc.identifier.uri | https://hdl.handle.net/2027.42/39451 | en_US |
dc.description.abstract | Liberalization of the Indian economy in 1991 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 in 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. | en_US |
dc.format.extent | 61 bytes | |
dc.format.extent | 3151 bytes | |
dc.format.extent | 4170020 bytes | |
dc.format.mimetype | text/plain | |
dc.format.mimetype | text/plain | |
dc.format.mimetype | application/pdf | |
dc.language.iso | en_US | en_US |
dc.relation.ispartofseries | 61 | en_US |
dc.subject | International Management Accounting, Contingency Research, Trade Liberalization, Transitional Economies | en_US |
dc.title | Economic Transition, Strategy and the Evolution of Management Accounting Practices: The Case of India | en_US |
dc.type | Working Paper | en_US |
dc.subject.hlbsecondlevel | Economics | en_US |
dc.subject.hlbtoplevel | Business | en_US |
dc.description.bitstreamurl | http://deepblue.lib.umich.edu/bitstream/2027.42/39451/3/wp61.pdf | en_US |
dc.owningcollname | William Davidson Institute (WDI) - Working Papers |
Files in this item
Remediation of Harmful Language
The University of Michigan Library aims to describe library materials in a way that respects the people and communities who create, use, and are represented in our collections. Report harmful or offensive language in catalog records, finding aids, or elsewhere in our collections anonymously through our metadata feedback form. More information at Remediation of Harmful Language.
Accessibility
If you are unable to use this file in its current format, please select the Contact Us link and we can modify it to make it more accessible to you.