A study on the association between the number of changes in management accounting and control systems and organisation capacity to learn, intensity of competition, decentralisation and size.

Abstract

In recent years, the business environment has become more dynamic and competitive. The implementation of a successful accounting control system may just be the key success factor in order for a firm to survive in today's turbulent environment. This research study is an attempt to achieve an understanding of the circumstances that motivate management to adopt new systems.