Economic Transition, Strategy and the Evolution of Management Accounting Practices: The Case of India
Author(s)
Anderson, Shannon W.
Lanen, William
Date Issued
July 10, 2002
Series/Report no.
IMVP;137a
Abstract
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.
Subjects
transitional economies
contingency research
international management accounting
trade liberalization
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