Lord, Beverley R.; Shanahan, Yvonne P.; Nolan, Benjamin M. - In: Accounting Research Journal 20 (2007) May, pp. 47-59
As Lindsay (1994, 1995) encourages validation of existing results, this research replicates Guilding and McManus (2002) in a New Zealand (NZ) context. The usage and perceived merit of customer accounting practices were lower in NZ than in the Australian study. Few of the regressions where...