An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Patricia Healy
Pace University Westchester

Roberta J. Cable
Pace University Westchester

Abstract: This paper examines the impact of national and cultural influences as well as market forces on the use of management accounting tools (MATs) on companies in India. We defined MATs to broadly include accounting practices used in management planning, control and performance measurement systems. We surveyed the use of MATs by Indian firms traded on the U.S. over-the-counter (OTC) market. Overall, we found a high use of MATs by the firms in our sample. We believe these firms were influenced by national culture, economic development and mitigating market forces. Also, we found that there was a significant use of contemporary MATs, contrary to prior research on accounting practices in developing countries.

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