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Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation
Journal article   Peer reviewed

Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation

Lawrence A. Gordon and V.K. Narayanan
Accounting, organizations and society, v 9(1), pp 33-47
1984

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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460 citations in Scopus

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UN Sustainable Development Goals (SDGs)

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#9 Industry, Innovation and Infrastructure

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Collaboration types
Domestic collaboration
Web of Science research areas
Business, Finance
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