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The influence of funding source and legislative requirements on government cost accounting practices

  • Geiger, Dale R.
  • Ittner, Christopher D.
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    File URL: http://www.sciencedirect.com/science/article/B6VCK-3VW8JPG-3/2/5993edf329e7e8ed5d8d4e05ba7a01fc
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    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 21 (1996)
    Issue (Month): 6 (August)
    Pages: 549-567

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    Handle: RePEc:eee:aosoci:v:21:y:1996:i:6:p:549-567
    Contact details of provider: Web page: http://www.elsevier.com/locate/aos

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    1. Gordon, Lawrence A. & Miller, Danny, 1976. "A contingency framework for the design of accounting information systems," Accounting, Organizations and Society, Elsevier, vol. 1(1), pages 59-69, January.
    2. Ansari, Shahid & Euske, K. J., 1987. "Rational, rationalizing, and reifying uses of accounting data in organizations," Accounting, Organizations and Society, Elsevier, vol. 12(6), pages 549-570, October.
    3. Gordon, Lawrence A. & Narayanan, V. K., 1984. "Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 33-47, January.
    4. Berry, A. J. & Capps, T. & Cooper, D. & Ferguson, P. & Hopper, T. & Lowe, E. A., 1985. "Management control in an area of the NCB: Rationales of accounting practices in a public enterprise," Accounting, Organizations and Society, Elsevier, vol. 10(1), pages 3-28, January.
    5. Covaleski, Mark A. & Dirsmith, Mark W. & Jablonsky, Stephen F., 1985. "Traditional and emergent theories of budgeting: An empirical analysis," Journal of Accounting and Public Policy, Elsevier, vol. 4(4), pages 277-300.
    6. Merchant, Kenneth A., 1984. "Influences on departmental budgeting: an empirical examination of a contingency model," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 291-307, October.
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