The restructuring of large corporations has become a regular part of business in the last two decades. Nonetheless, very little study of this phenomenon has been conducted. This paper reports on qualitative fieldwork conducted at three large corporations. Three ideal types for downsizing efforts are proposed. In addition, common influences upon all three are developed. The role of management accounting in the process and its outcomes is analyzed.
Exploring Downsizing: A Case Study on the Use of Accounting Information
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Vaughan S. Radcliffe, David R. Campbell, Timothy J. Fogarty; Exploring Downsizing: A Case Study on the Use of Accounting Information. Journal of Management Accounting Research 1 December 2001; 13 (1): 131–157. https://doi.org/10.2308/jmar.2001.13.1.131
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