Relevance Lost: Are Johnson & Kaplan’s claims valid outside the U.S.? - A systematic literature review of over three decades
(2020) BUSN79 20201Department of Business Administration
- Abstract
- This paper aims to give evidence on the external validity of Johnson and Kaplan’s claims of management accounting having become subservient to financial accounting. A mixed pattern of confirmation of validity has been identified. Nearly half of the countries agreed with Johnson and Kaplan (1987), while the other half did not. The most important identified contingent factors determining the validity of the claim are on average a high power distance in the country’s organizational structure, a strongly regulated stock market and the degree of globalization and digitalization of the respective country.
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9018949
- author
- Schmid, Jessica-Kim LU and Chauhan, Tanvi LU
- supervisor
-
- Anders Anell LU
- organization
- course
- BUSN79 20201
- year
- 2020
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Relevance Lost, Accounting, Debate, Validity, Review
- language
- English
- id
- 9018949
- date added to LUP
- 2020-08-21 14:10:22
- date last changed
- 2020-08-21 14:10:22
@misc{9018949, abstract = {{This paper aims to give evidence on the external validity of Johnson and Kaplan’s claims of management accounting having become subservient to financial accounting. A mixed pattern of confirmation of validity has been identified. Nearly half of the countries agreed with Johnson and Kaplan (1987), while the other half did not. The most important identified contingent factors determining the validity of the claim are on average a high power distance in the country’s organizational structure, a strongly regulated stock market and the degree of globalization and digitalization of the respective country.}}, author = {{Schmid, Jessica-Kim and Chauhan, Tanvi}}, language = {{eng}}, note = {{Student Paper}}, title = {{Relevance Lost: Are Johnson & Kaplan’s claims valid outside the U.S.? - A systematic literature review of over three decades}}, year = {{2020}}, }