التفاصيل البيبلوغرافية
| العنوان: |
Exploring Downsizing: A Case Study on the Use of Accounting Information. |
| المؤلفون: |
Radcliffe, Vaughan S.1, Campbell, David R.2, Fogarty, Timothy J.1 |
| المصدر: |
Journal of Management Accounting Research. 2001, Vol. 13, p131-157. 27p. |
| مصطلحات موضوعية: |
*DOWNSIZING of organizations, *ORGANIZATIONAL change, *CORPORATE reorganizations, *ACCOUNTING, *MANAGERIAL accounting, *MANAGEMENT controls |
| مستخلص: |
The restructuring of large corporations has become a regular part of business in the last two decades. Nonetheless, very little study of this phenomenon has been conducted. This paper reports on qualitative fieldwork conducted at three large corporations. Three ideal types for downsizing efforts are proposed. In addition, common influences upon all three are developed. The role of management accounting in the process and its outcomes is analyzed. [ABSTRACT FROM AUTHOR] |
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| قاعدة البيانات: |
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