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


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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.
Originele taal-2English
KwalificatieDoctor of Philosophy
Toekennende instantie
  • Rijksuniversiteit Groningen
  • van Helden, Jan, Supervisor
  • van Loon, P.J.J.M., Supervisor, Externe Persoon
  • Scapens, R.W., Supervisor, Externe Persoon
Datum van toekenning27-aug.-2002
Plaats van publicatieCapelle aan den IJssel
Gedrukte ISBN's9053350071
StatusPublished - 2002

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