The Use of Contingency Theory in Management and Accounting Research

Main Article Content

Kamisah Ismail Suria Zainuddin Noor Sharoja Sapiei

Abstract

Contingency theory has been widely accepted and used in management and accounting literature. It works based on the principle that the appropriateness of managerial techniques or systems is contingent upon the setting of that organisation. Contextual factors may explain the reasons for different systems that suit different organisations differently. This paper discusses the effect of the contextual factors (external environment, technology, structure, culture, size, and strategies) that may affect the organisation’s structure, and, consequently, affect the design of the accounting information system.

Downloads

Download data is not yet available.

Article Details

How to Cite
ISMAIL, Kamisah; ZAINUDDIN, Suria; SAPIEI, Noor Sharoja. The Use of Contingency Theory in Management and Accounting Research. Asian Journal of Accounting Perspectives, [S.l.], v. 3, n. 1, p. 22-37, dec. 2010. ISSN 0128-0384. Available at: <https://ajap.um.edu.my/article/view/3652>. Date accessed: 01 oct. 2020. doi: https://doi.org/10.22452/AJAP.vol3no1.3.
Section
Literature Review

Most read articles by the same author(s)

1 2 > >>