The Use of Contingency Theory in Management and Accounting Research

  • Kamisah Ismail Faculty of Business and Accountancy, University of Malaya
  • Suria Zainuddin Faculty of Business and Accountancy, University of Malaya
  • Noor Sharoja Sapiei Faculty of Business and Accountancy, University of Malaya

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.

Published
2010-12-01
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.], p. 22-37, dec. 2010. ISSN 0128-0384. Available at: <https://ajap.um.edu.my/index.php/AJAP/article/view/3652>. Date accessed: 21 nov. 2017.