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
| Identifer | oai:union.ndltd.org:MIT/oai:dspace.mit.edu:1721.1/1432 |
| Date | 10 July 2002 |
| Creators | Anderson, Shannon W., Lanen, William |
| Source Sets | M.I.T. Theses and Dissertation |
| Language | en_US |
| Detected Language | English |
| Format | 3275840 bytes, application/pdf |
| Relation | IMVP;137a |
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