The DOI matches its Crossref record; 3 of the 3 references it cites were found in a registry or an index.
Economic transition, strategy and the evolution of management accounting practices: the case of India
Open accessAbstract
Liberalization of the Indian economy in 1991 increased the intensity of international competition and changed the internal information needs of Indian managers. This paper explores the evolution of a broad range of management accounting practices in 14 firms using a contingency theory framework. Differences in management accounting practices in 1996 are examined in relation to firms experience in and exposure to world markets prior to liberalization and as a function of contemporaneous differences in competitive strategy. We find evidence of changes associated with shifts in the external environment.
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cites
Core capabilities and core rigidities: A paradox in managing new product development
Leonard-Barton, D. (1992) · Strategic Management Journal · doi:10.1002/smj.4250131009 · Cited by 6,477
Organizational Strategy, Structure, and Process
Miles, R. E., Snow, C. C., Meyer, A. D., & Coleman, H. J. (1978) · Academy of Management Review · doi:10.5465/amr.1978.4305755 · Cited by 4,527
A Framework for the Comparative Analysis of Organizations
Perrow, C. (1967) · American Sociological Review · doi:10.2307/2091811 · Cited by 2,509
Cited by
An exploratory investigation of an integrated contingency model of strategic management accounting
Cadez, S., & Guilding, C. (2008) · Accounting, Organizations and Society · doi:10.1016/j.aos.2008.01.003 · Cited by 736
The impact of firm characteristics on management accounting practices: A UK-based empirical analysis
Abdel-Kader, M., & Luther, R. (2008) · The British Accounting Review · doi:10.1016/j.bar.2007.11.003 · Cited by 435
Contingencies influencing the management accounting practices of Estonian manufacturing companies
Haldma, T., & Lääts, K. (2002) · Management Accounting Research · doi:10.1006/mare.2002.0197 · Cited by 345
Metadata
- Authors
- Anderson, S. W., & Lanen, W. N.
- Venue
- Accounting, Organizations and Society
- Publisher
- Elsevier BV
- Published
- 1999-07
- Volume
- 24
- Issue
- 5-6
- Pages
- 379-412
- ISSN
- 0361-3682 (ISSN-L)
- OpenAlex
- W2277936265
- Cited by
- 219
- References
- 3
- FWCI
- 14.31
- Type
- journal article
- Language
- en
- Open access
- green
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Economic transition, strategy and the evolution of management accounting practices: the case of India. https://app.cochat.ai/papers/10.1016/s0361-3682(97)00060-3
- The paper
- Anderson, S. W., & Lanen, W. N. (1999). Economic transition, strategy and the evolution of management accounting practices: the case of India. Accounting, Organizations and Society. https://doi.org/10.1016/s0361-3682(97)00060-3
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
