The impact of departmental interdependencies and management accounting systems on subunit performance: a comment

Frank Hartmann

doi:10.1080/09638180500043527

The impact of departmental interdependencies and management accounting systems on subunit performance: a comment

Frank Hartmann

Research output: Contribution to journal › Article › Academic › peer-review

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Abstract

Comments on a study that roots in the contingency paradigm in management accounting system (MAS) research of companies. Factors to be considered by the companies to adapt their MAS to departmental interdependencies; Significance of the incompatibility between interdependencies and MAS to subunit performance in the companies; Reasons behind performance differences within the subunit.

Original language	Undefined/Unknown
Pages (from-to)	329-334
Number of pages	6
Journal	The European Accounting Review
Volume	14
Issue number	2
DOIs	https://doi.org/10.1080/09638180500043527
Publication status	Published - 2005
Externally published	Yes

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10.1080/09638180500043527

Hartmann-F.G.H._The-impact-of-departmental-interdependencies-and-management-accounting-system-use-on-subunit-performance-A-commentArticle_2005.pdfFinal published version, 176 KB

Cite this

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