Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation |
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Authors: | Lawrence A Gordon |
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Institution: | University of Maryland, USA;University of Kansas, USA |
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Abstract: | The research reported in this study concerns the relationships among an organization's environment, structure and information system. Based on an empirical study it appears that information systems and organizational structures are both a function of the environment. However, after controlling for the effects of the environment, it does not appear that an organization's iinformation system and structure are significantly related to each other. |
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