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Cooper, R. (1995). When lean enterprises collide: competing through confrontation, Harvard<br />

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Cravens, K. & Guilding, C. (2001). “An empirical study of the application of Strategic<br />

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Davila, T. & Wouters, M. (2005). “Managing budget emphasis through the explicit design of<br />

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Guilding, C. & McManus, L. (2002). ”The incidence, perceived merit and antecedents of<br />

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Accounting and Business Research, 25, 107-113.<br />

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situational approach.” Accounting Review, 771-784.<br />

Hopper, T., Tsamenyi, M., Uddin, S. & Wickramasinghe, D. Year. Management Accounting<br />

in Less Developed Countries: What We Know and Need to Know. In, 2008. Working<br />

paper, Research seminar at Victoria University of Wellington.<br />

Hopwood, A. (1972). “An empirical study of the role of accounting data in performance<br />

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