Influencing Contingencies On Management Accounting Practices In Estonian Manufacturing Companies
AbstractCurrent paper examines the management accounting practices of Estonian manufacturing companies, exploring the main impacts on them within a contingency theory framework. The methodology comprises an analysis of 62 responses to a postal questionnaire survey carried out among the largest Estonian manufacturing companies. On the one hand, the present research aims to confirm earlier findings related to the ‘contingent factors’ that influence management accounting, on the other, to identify possible new factors, such as, the legal accounting environment and shortage of properly qualified accountants.
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Bibliographic InfoPaper provided by Faculty of Economics and Business Administration, University of Tartu (Estonia) in its series University of Tartu - Faculty of Economics and Business Administration Working Paper Series with number 13.
Length: 41 pages
Date of creation: 2002
Date of revision:
This paper has been announced in the following NEP Reports:
- NEP-ALL-2003-08-17 (All new papers)
- NEP-HIS-2003-08-17 (Business, Economic & Financial History)
- NEP-TRA-2003-08-17 (Transition Economics)
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