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Management accounting research can be defined as “the process of using rigorous methods to explain and/or to predict (1) how changes to an existing management accounting system will affect management actions, motivations, and organizational functioning, and (2) how internal and external organizational forces will affect management accounting system design and change” (Foster & Young, 1997, p. 64). This chapter will present the methods and research framework of this study in examining those research questions addressing the second part of the above-cited definition. In general, a quantitative empirical approach has been chosen to explore the hypotheses stated in the previous chapter.
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