Anthony G. Hopwood’s scientific contributions

What is this page?

This page lists works of an author who doesn't have a ResearchGate profile or hasn't added the works to their profile yet. It is automatically generated from public (personal) data to further our legitimate goal of comprehensive and accurate scientific recordkeeping. If you are this author and want this page removed, please let us know.

Publications (1)

Accounting and Organisation Change
  • Article

April 1990

·

60 Reads

·

302 Citations

Accounting Auditing & Accountability Journal

Anthony G. Hopwood

We live in a world in which there is acute consciousness of both change itself and the necessity for it. This is no less true for business and commercial affairs than for other aspects of social and economic life. Developments such as the shifting of political values and ideologies are mirrored in the financial sphere. And of course the financial sector has been an area where change has been occurring in its own right – the growing internationalisation of the financial markets, for example. Indeed, we are living in a world where the ratio between the financial and the “real” sectors has increased dramatically over the last decade.

Citations (1)

... ). External contingent factors may include market pressures, technological changes, and political environments(Haldma & Lääts, 2002;Hopwood, 1990), while internal factors could involve organizational size and strategic objectives, which directly affect both the organizational structure and the performance metrics employed(Baird et al., 2007;Lüder, 1992).Moreover, contingency theory helps elucidate the complex dynamics that drive changes in accounting practices. Research supports the notion that the appropriateness of an accounting system is contingent upon organizational contextual variables, suggesting that various internal and external fac-tors influence accounting practices in distinct ways across different organizations (Chenhall, 2003; Christensen & Yoshimi, 2003; Innes & Mitchell, 1990; Lüder, 1992; Otley, 1980; Upping & Oliver, 2012). ...

Reference:

Understanding the Catalysts and Obstacles: The Path to Performance Budgeting in Iraq's Higher Education Sector
Accounting and Organisation Change
  • Citing Article

  • April 1990

Accounting Auditing & Accountability Journal

Anthony G. Hopwood