• Corpus ID: 37186440

Contextual factors impact on the use of new management accounting practices: An empirical analysis in the Tunisian context

@inproceedings{Ayadi2014ContextualFI,
  title={Contextual factors impact on the use of new management accounting practices: An empirical analysis in the Tunisian context},
  author={Fatma Ayadi and Habib Affes},
  year={2014}
}
A great interest has been paid to the explanation of the difference in the use of the new management accounting practices between companies. In this present research, we applied the contingency theory in order to improve our understanding of the factors that may explain the use of a set of three new practices of management accounting. In particular, we examined the impact of five contingency factors, such as the perceived environmental uncertainty, the relational capital with suppliers, the… 

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