文章基本信息

标题：The Use of Contingency Theory in Management and Accounting Research
本地全文：下载
作者：Kamisah Ismail ; Suria Zainuddin ; Noor Sharoja Sapiei 等
期刊名称：Asian Journal of Accounting Perspectives
印刷版ISSN：2672-7293
电子版ISSN：0128-0384
出版年度：2010
卷号：3
期号：1
页码：22-37
出版社：Universiti Malaya
摘要：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.
关键词：Contingency theory; accounting