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Contingency theory of management accounting
Contingency theory of management accounting - Trends
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Performance measurement, although extensively studied in the last two decades, has been given relatively little consideration in terms of the factors that influence the design of performance measurement systems. Few organisations appear to have systematic processes in place for managing the evolution of their measurement systems and few researchers appear to have explored the question, what determines the design of an organisation 's measurement system? The paper addresses this gap by providing empirical evidence on performance measurement contingencies based on a sample of large Slovenian companies. In den letzten Jahren ...
Following on the paper of Professor Nelson Waweru,( Predicting change in management accounting system:The effect of Competitive strategy,Global Journal of Business Research,Vol 2,Nº 1 ,2008)),any change in Management accounting system is linked to both internal and external factors.According to the Contingency Theory of management accounting suystem,contingencies are divide in those two groups.The internal contingencies are determined by size,organizational capacity to learn,technology and competitive strategy.The external contingency refers to ... Read More