Economic Transition, Strategy and the Evolution of Management Accounting Practices: The Case of India
Liberalization of the Indian economy in 199I 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. Dif...
| Main Authors: | , |
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| Language: | en_US |
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2002
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| Online Access: | http://hdl.handle.net/1721.1/1432 |
| _version_ | 1811079102936907776 |
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| author | Anderson, Shannon W. Lanen, William |
| author_facet | Anderson, Shannon W. Lanen, William |
| author_sort | Anderson, Shannon W. |
| collection | MIT |
| description | Liberalization of the Indian economy in 199I 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 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. |
| first_indexed | 2024-09-23T11:10:04Z |
| id | mit-1721.1/1432 |
| institution | Massachusetts Institute of Technology |
| language | en_US |
| last_indexed | 2024-09-23T11:10:04Z |
| publishDate | 2002 |
| record_format | dspace |
| spelling | mit-1721.1/14322019-04-10T12:16:37Z Economic Transition, Strategy and the Evolution of Management Accounting Practices: The Case of India Anderson, Shannon W. Lanen, William transitional economies contingency research international management accounting trade liberalization Liberalization of the Indian economy in 199I 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 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. University of Michigan Business School 2002-07-10T14:02:07Z 2002-07-10T14:02:07Z 2002-07-10T14:02:08Z http://hdl.handle.net/1721.1/1432 en_US IMVP;137a 3275840 bytes application/pdf application/pdf |
| spellingShingle | transitional economies contingency research international management accounting trade liberalization Anderson, Shannon W. Lanen, William Economic Transition, Strategy and the Evolution of Management Accounting Practices: The Case of India |
| title | Economic Transition, Strategy and the Evolution of Management Accounting Practices: The Case of India |
| title_full | Economic Transition, Strategy and the Evolution of Management Accounting Practices: The Case of India |
| title_fullStr | Economic Transition, Strategy and the Evolution of Management Accounting Practices: The Case of India |
| title_full_unstemmed | Economic Transition, Strategy and the Evolution of Management Accounting Practices: The Case of India |
| title_short | Economic Transition, Strategy and the Evolution of Management Accounting Practices: The Case of India |
| title_sort | economic transition strategy and the evolution of management accounting practices the case of india |
| topic | transitional economies contingency research international management accounting trade liberalization |
| url | http://hdl.handle.net/1721.1/1432 |
| work_keys_str_mv | AT andersonshannonw economictransitionstrategyandtheevolutionofmanagementaccountingpracticesthecaseofindia AT lanenwilliam economictransitionstrategyandtheevolutionofmanagementaccountingpracticesthecaseofindia |