Economic Transition, Strategy and the Evolution of Management Accounting Practices: The Case of India
AbstractLiberalization of the Indian economy in 1991 increased the intensity of international competition and changed the internal information needs of Indian managers. This paper explores the evolution of a broad range of management accounting practices in 14 firms using a contingency theory framework. Differences in management accounting practices in 1996 are examined in relation to firms experience in and exposure to world markets prior to liberalization and as a function of contemporaneous differences in competitive strategy. We find evidence of changes associated with shifts in the external environment.
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Bibliographic InfoPaper provided by William Davidson Institute at the University of Michigan in its series William Davidson Institute Working Papers Series with number 61.
Date of creation: 01 Apr 1997
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international management accounting; contingency research; trade liberalization; transitional economies;
This paper has been announced in the following NEP Reports:
- NEP-ALL-2002-04-03 (All new papers)
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