Open AccessA Comparative Investigation into the Diffusion of Management Accounting Innovations in the UK, Australia and New Zealand
Author(s) -
Davood Askarany,
Hassan Yazdifar
Publication year - 2010
Publication title -
ssrn electronic journal
Language(s) - English
Resource type - Journals
ISSN - 1556-5068
DOI - 10.2139/ssrn.1548036
Subject(s) - accounting , management accounting , geography , business , regional science , economic geography
This study examined the influence of contextual factors upon the diffusion of cost and management accounting techniques and procedures. The research involved surveys and interviews with CIMA members in the UK, Australia and New Zealand.
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