between societies. This study contributes to accounting literature in three ways. First, it brings quantitative support to Whitley’s (1999a) theory about MCS as integrated parts of societal business systems. Second, it offers possible explanations to inconsistences in prior research and it also suggests the inclusion of institutional factors as control variables in future research. Finally, it problematizes contemporary knowledge about MCS as it suggests the universal validity of mid‐range theories where a structural contingency framework has been adopted. Most empirical studies have been based on data collected in Anglo‐Saxon economies and findings may be bounded to these societies.
|Status||Udgivet - 2014|
|Begivenhed||12th Manufacturing Accounting Research Conference - Copenhagen Business School. CBS, Frederiksberg, Danmark|
Varighed: 11 jun. 2014 → 13 jun. 2014
Konferencens nummer: 12
|Konference||12th Manufacturing Accounting Research Conference|
|Lokation||Copenhagen Business School. CBS|
|Periode||11/06/2014 → 13/06/2014|