Description
The understanding of the antecedent conditions in¯uencing the design of management accounting systems (MASs) is
very limited. In recent years, signi®cant research attention has been devoted to understanding how dierent strategic
priorities in¯uence these systems. However, the results of these studies have been, at best, equivocal and numerous calls
have been made for further research to ``unravel'' the con¯icts that have emerged in the literature. The purpose of this
study is to examine not only the relation between strategy and MAS but also to develop a theoretical model to explain
how and why this relation exists
doc_335115040.pdf
The understanding of the antecedent conditions in¯uencing the design of management accounting systems (MASs) is
very limited. In recent years, signi®cant research attention has been devoted to understanding how dierent strategic
priorities in¯uence these systems. However, the results of these studies have been, at best, equivocal and numerous calls
have been made for further research to ``unravel'' the con¯icts that have emerged in the literature. The purpose of this
study is to examine not only the relation between strategy and MAS but also to develop a theoretical model to explain
how and why this relation exists
doc_335115040.pdf