![]() This implies that the type of MAS designs adopted may Whether these systems fit local circumstances. ![]() TheĪccounting systems are suggested to be adopted as a sign of modernisation, not necessarily minding Organisational practices, including accounting systems in the developing countries, Nigeria inclusive. MAS designs are adopted not necessarily for efficiency reasons but for symbolic and ceremonial reasons.Įxplanations consistent with the institutional theory perspective have been offered for the adoption of Alternative literature from the institutional theory perspective has suggested that Identified factors in the organisation’s task environment and their MAS designs would bring aboutĮnhanced performance. MA literature based on the contingency theory has suggested that a fit between Offered as improvements to the traditional MAS provide companies with competitive advantage andīetter performance. There has been much debate on whether or not, management accounting systems (MAS) designs THE IMPACT OF IMPROVED MANAGEMENT ACCOUNTING SYSTEMS ON MANUFACTURING UNIVERSITY OF LAGOS SCHOOL OF POSTGRADUATE View/Open - University of Lagos Institutional Repository
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