| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 7340778 | Advances in Accounting | 2011 | 12 Pages |
Abstract
⺠I investigate the relations among competition, delegation, management accounting and control systems (MACS) change and organizational performance. ⺠I use data from a questionnaire survey of a sample of Australian strategic business units. ⺠Increased competition results in improved organizational performance indirectly through changes in MACS. ⺠The relationship between competition and organizational performance is mediated by a decentralized organizational form and changes in MACS.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Zahirul Hoque,