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- Title
It's a Small World of Management Accounting Practices.
- Authors
Granlund, Markus; Lukka, Kari
- Abstract
Abstract: We argue that there currently is a global tendency for management accounting system designs and general ideas to converge. After offering examples of such homogenization, the drivers of this development are distinguished and analyzed. For this end, a framework was developed, including both economic and institutional perspectives. The basic explanation for the claimed tendency to converge appears to be that the drivers of convergence have started to dominate those of divergence. It also is argued that firms probably do not intend to gain unique competitive advantage through their management accounting systems, but instead intend to use them to improve their operational, not strategic, effectiveness.
- Publication
Journal of Management Accounting Research, 1998, Vol 10, p153
- ISSN
1049-2127
- Publication type
Academic Journal