INFLUENCING CONTINGENCIES ON MANAGEMENT ACCOUNTING PRACTICES IN ESTONIAN MANUFACTURING COMPANIES

Toomas Haldma and Kertu Laats

No 13, University of Tartu - Faculty of Economics and Business Administration Working Paper Series from Faculty of Economics and Business Administration, University of Tartu (Estonia)

Abstract: Current paper examines the management accounting practices of Estonian manufacturing companies, exploring the main impacts on them within a contingency theory framework. The methodology comprises an analysis of 62 responses to a postal questionnaire survey carried out among the largest Estonian manufacturing companies. On the one hand, the present research aims to confirm earlier findings related to the ‘contingent factors’ that influence management accounting, on the other, to identify possible new factors, such as, the legal accounting environment and shortage of properly qualified accountants.

Pages: 41 pages
Date: 2002
New Economics Papers: this item is included in nep-his and nep-tra
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (52)

Downloads: (external link)
https://mjtoimetised.ut.ee/febpdf/febawb13.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:mtk:febawb:13

Access Statistics for this paper

More papers in University of Tartu - Faculty of Economics and Business Administration Working Paper Series from Faculty of Economics and Business Administration, University of Tartu (Estonia) Contact information at EDIRC.
Bibliographic data for series maintained by Liis Roosaar ().