Factors affecting management accounting and control systems. A critical review of empirical studies

Autor:	Joanna Dyczkowska
Jazyk:	English<br />Polish
Rok vydání:	2015
Předmět:	postrzegana niepewność otoczenia kultura narodowa system kontroli zarządczej system rachunkowości zarządczej strategia Integrated Information System Finance HG1-9999
Zdroj:	Zeszyty Teoretyczne Rachunkowości, Vol 2015, Iss 85(141), Pp 37-60 (2015)
Druh dokumentu:	article
ISSN:	1641-4381 2391-677X 16414381
DOI:	10.5604/16414381.1185434
Popis:	Knowledge of management accounting & control systems and factors which may affect the design of such systems has become crucial due to emerging changes both in the external and internal business environment. Therefore it is necessary to conduct comprehensive, long-term basic research in order to prove previously formulated hypotheses in new conditions and fulfil the research gap. Based on critical review of empirical studies published in prestigious scientific journals this paper aims at validating the assumed hypotheses and at generalising research findings on impacts of various determinants on man-agement accounting & control systems. The predominant contingent factors include: type of strategy implemented, national culture, perceived environment uncertainty and integrated information system.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/92d7ad5282f54fe0ad5036d486d3afa3 Zobrazit plný text záznamu View record in DOAJ Plný text ve formátu PDF