The International Journal of Accounting and Business Society
Vol 4, No 2 (1996): The International Journal of Accounting and Business Society

The Effect of Firm Characteristics on the Application of Advanced Management Accounting Techniques

Ghozali, Imam (Unknown)
Linnegar, Gary J (Unknown)

Article Info

Publish Date
29 May 2013

Abstract

This article evaluates management accounting practice of the Australian public listed companies and examines the relationship between certain contextual variables of firm characteristics and the application of advanced management accounting techniques. The survey research method is employed to gather evidence that contextual variables of size, age, type of industry and capital intensity have significant influence on the application of advanced management accounting techniques Type I, ll and lll. Firm risk and leverage have significant influence on the techniques Type ll and lll. But in term of ownership, there is no difference between domestic firms and foreign firms in applying management accounting techniques Type ll and lll.

Copyrights © 1996




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
The International Journal of Accounting and Business Society
Website

Abbrev

ijabs

Publisher

Universitas Brawijaya

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

The International Journal of Accounting and Business Society (IJABS), is published by Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia, which is a dissemination medium for research result from researchers and lecturers in management, accounting, ...