English, Article, Journal or magazine article edition: INFLUENCING CONTINGENCIES ON MANAGEMENT ACCOUNTING PRACTICES IN ESTONIAN MANUFACTURING COMPANIES Toomas Haldma; Kertu Laats

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Bookmark: http://trove.nla.gov.au/version/162197
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • INFLUENCING CONTINGENCIES ON MANAGEMENT ACCOUNTING PRACTICES IN ESTONIAN MANUFACTURING COMPANIES
Author
  • Toomas Haldma
  • Kertu Laats
Physical Description
  • preprint
Notes
  • Current paper examines the management accounting practices of Estonian manufacturing companies, exploring the main impacts on them within a contingency theory framework. The methodology comprises an analysis of 62 responses to a postal questionnaire survey carried out among the largest Estonian manufacturing companies. On the one hand, the present research aims to confirm earlier findings related to the ‘contingent factors’ that influence management accounting, on the other, to identify possible new factors, such as, the legal accounting environment and shortage of properly qualified accountants.
  • RePEc:mtk:febawb:13
Language
  • English
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