volume 32, issue 4/5, P463-499 2017
DOI: 10.1108/maj-02-2016-1313
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Padmi Nagirikandalage, Ben Binsardi

Abstract: Purpose The purpose of this paper is to critically explore the implementation of cost accounting systems (CAS) using content analysis. In particular, it aims to examine the impact of Sri Lankan cultural and local characteristics on the adoption of CAS. In particular, it examines the factors that facilitate or hinder the adoption of CAS in Sri Lanka. Design/methodology/approach Primary data for the research were obtained by interviewing selected respondents from Sri Lanka’s manufacturing and service sectors.…

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