Economic Transition, Strategy and the Evolution of Management Accounting Practices: The Case of India

Shannon W. Anderson and William N. Lanen

No 61, William Davidson Institute Working Papers Series from William Davidson Institute at the University of Michigan

Abstract: Liberalization of the Indian economy in 1991 increased the intensity of international competition and changed the internal information needs of Indian managers. This paper explores the evolution of a broad range of management accounting practices in 14 firms using a contingency theory framework. Differences in management accounting practices in 1996 are examined in relation to firms experience in and exposure to world markets prior to liberalization and as a function of contemporaneous differences in competitive strategy. We find evidence of changes associated with shifts in the external environment.

Keywords: international management accounting; contingency research; trade liberalization; transitional economies (search for similar items in EconPapers)
Pages: pages
Date: 1997-04-01
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Persistent link: https://EconPapers.repec.org/RePEc:wdi:papers:1997-61

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