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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. 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

Identiferoai:union.ndltd.org:MIT/oai:dspace.mit.edu:1721.1/1432
Date10 July 2002
CreatorsAnderson, Shannon W., Lanen, William
Source SetsM.I.T. Theses and Dissertation
Languageen_US
Detected LanguageEnglish
Format3275840 bytes, application/pdf
RelationIMVP;137a

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