The Architecture of Management Accounting Systems Change: A Multidimensional Approach

• Main Authors: WILLIAMS, John Joseph, SEAMAN, Alfred E.
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2003
• 主題: Accounting; Management Information Systems
• 在線閱讀: https://ink.library.smu.edu.sg/soa_research/306; http://www.cluteinstitute.com/ojs/index.php/RBIS/article/view/4527

We extend the model developed by Williams and Seaman [Williams, J. J. & Seaman, A. E. (2001). Predicting change in management accounting systems: national culture and industry effects. Accounting, Organizations and Society, 26, 443–460] and utilize the same sample of 93 Chinese family owned busi...