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Relevance Lost: Are Johnson & Kaplan’s claims valid outside the U.S.? - A systematic literature review of over three decades

Schmid, Jessica-Kim LU and Chauhan, Tanvi LU (2020) BUSN79 20201
Department 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.
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author
Schmid, Jessica-Kim LU and Chauhan, Tanvi LU
supervisor
organization
course
BUSN79 20201
year
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}},
}