Predicting Change in Management Accounting Systems: National Culture and Industry Effects

• Main Authors: Williams, John Joseph, Seaman, Alfred E.
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2001
• Subjects: Accounting; Management Information Systems
• Online Access: https://ink.library.smu.edu.sg/soa_research/301; http://dx.doi.org/10.1016/S0361-3682(01)00002-2
• Institution: Singapore Management University

This study replicates the model developed in Libby and Waterhouse's [Libby, T., & Waterhouse, J. H. (1996). Predicting change in management accounting systems. Journal of Management Accounting Research, 8, 137-150] exploratory study of changes in a population of 23 management accoun...