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

Frank Hartmann

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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 languageUndefined/Unknown
Pages (from-to)329-334
Number of pages6
JournalThe European Accounting Review
Issue number2
Publication statusPublished - 2005
Externally publishedYes

Research programs

  • RSM F&A

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