The association of changes in management accounting and control systems and budget related behaviour for organisations in a reactor strategy context.
Koh, Jennifer Kim Joo.
Soh, Mei Jy.
Tan, Hann Sze.
Date of Issue1999
College of Business (Nanyang Business School)
This report examines the association between changes in management accounting and control systems (MACSs) and budget-related behaviour (BRB) under the contexts of all organisations as compared with those adopting the reactor strategy as defined by Miles and Snow (1978).Multivariate canonical correlation analyses suggest that a weak correlation lies between the sets of changes in MACSs and BRB variables for the total sample, but a strong relationship exists for the reactor organisations.
Final Year Project (FYP)
Nanyang Technological University