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The Influence of Business Environment on the Characteristics of Management Accounting Practices

Abugalia, Muftah (2009) The Influence of Business Environment on the Characteristics of Management Accounting Practices. In: University of Huddersfield Research Festival, 23rd March - 2nd April 2009, University of Huddersfield. (Unpublished)

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    Abstract

    The importance of management
    accounting systems (MAS) to
    organisations resides in their role in
    providing information for planning,
    controlling, evaluating performance,
    developing and improving competitive
    strategies and making decisions.
    Despite this multifaceted importance,
    little is known about management
    accounting practice in the world,
    particularly in emerging economies.
    As an attempt to understand practice,
    the contingency theory approach
    which is adopted in this study, starts
    from the premise that practice does
    not have to be uniform. Universally
    relevant MAS that fit all circumstances
    and organisations simply do not exit.
    Thus, an organisation’s business
    environment [external and internal
    factors] is seen as instrumental to the
    design of an effective MAS.
    Consequently, as the compatibility
    between the MAS and the businesses
    environment increases, a company's
    performance should also improve.

    Item Type: Conference or Workshop Item (Poster)
    Additional Information: Winner for The Business School in the Poster Competition at Research Festival 2009
    Subjects: H Social Sciences > HD Industries. Land use. Labor
    H Social Sciences > HF Commerce > HF5601 Accounting
    Schools: The Business School
    Depositing User: Cherry Edmunds
    Date Deposited: 22 Jul 2009 15:05
    Last Modified: 28 Jul 2010 19:44
    URI: http://eprints.hud.ac.uk/id/eprint/5244

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