A contingency view of consolidation systems

A consolidation system is a type of an accounting information system that aims to facilitate the consolidation process of organisations that are comprised of a collection of entities, but that are required to produce one set of consolidated financial statements. Contingency theory postulates that or...

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Bibliographic Details
Main Author: Smith, Pieter Retief
Published: Durham University 2009
Subjects:
Online Access:http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.507134