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Management Accounting Systems Adoption in Startup Companies

Zavádění nástrojů manažerského účetnictví v nově vznikajících podnicích

Jaroslav Wagner

Český finanční a účetní časopis, 2007, vol. 2007, issue 3, 92-95

Abstract: This assay deals with discussion about research issues and findings concerning determinants of management accounting systems adoption in early-stage/start-up companies and their impact on company growth and performance in US firms. It notices common and different conditions in US and Czech companies and it controverts qualitative approach to appraisal of MAS adoption level.

Keywords: Management accounting systems; Performance management; Budgeting; Manažerské účetní systémy; Řízení výkonnosti; Rozpočtování (search for similar items in EconPapers)
JEL-codes: M21 M41 (search for similar items in EconPapers)
Date: 2007
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DOI: 10.18267/j.cfuc.239

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