Sophistication of accounting instruments: An integrated framework for explaining the use of simple and advanced management accounting information

Research output: ThesisThesis fully internal (DIV)

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This dissertation focused on the question of which organisational and environmental factors explain, in general, the level of sophistication of accounting instruments. In order to answer this question, it started with the development of a theoretical framework. Subsequently, it confronted this framework with empirical data from two case companies.
Original languageEnglish
QualificationDoctor of Philosophy
Awarding Institution
  • University of Groningen
  • van Helden, Jan, Supervisor
  • van Loon, P.J.J.M., Supervisor, External person
  • Scapens, R.W., Supervisor, External person
Award date27-Aug-2002
Place of PublicationCapelle aan den IJssel
Print ISBNs9053350071
Publication statusPublished - 2002

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