The Use of Contingency Theory in Management and Accounting Research
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 sys...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Universiti Malaya
2010-12-01
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| Series: | Asian Journal of Accounting Perspectives |
| Subjects: | |
| Online Access: | https://sare.um.edu.my/index.php/AJAP/article/view/3652 |
| _version_ | 1818381015635197952 |
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| author | Kamisah Ismail Suria Zainuddin Noor Sharoja Sapiei |
| author_facet | Kamisah Ismail Suria Zainuddin Noor Sharoja Sapiei |
| author_sort | Kamisah Ismail |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-14T02:27:52Z |
| format | Article |
| id | doaj.art-2695b67a536b46d2bf9454ba3f4e5d33 |
| institution | Directory Open Access Journal |
| issn | 2672-7293 0128-0384 |
| language | English |
| last_indexed | 2024-12-14T02:27:52Z |
| publishDate | 2010-12-01 |
| publisher | Universiti Malaya |
| record_format | Article |
| series | Asian Journal of Accounting Perspectives |
| spelling | doaj.art-2695b67a536b46d2bf9454ba3f4e5d332022-12-21T23:20:21ZengUniversiti MalayaAsian Journal of Accounting Perspectives2672-72930128-03842010-12-0131The Use of Contingency Theory in Management and Accounting ResearchKamisah Ismail0Suria Zainuddin1Noor Sharoja Sapiei2Faculty of Business and Accountancy, University of MalayaFaculty of Business and Accountancy, University of MalayaFaculty of Business and Accountancy, University of MalayaContingency 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.https://sare.um.edu.my/index.php/AJAP/article/view/3652Contingency theoryAccounting |
| spellingShingle | Kamisah Ismail Suria Zainuddin Noor Sharoja Sapiei The Use of Contingency Theory in Management and Accounting Research Asian Journal of Accounting Perspectives Contingency theory Accounting |
| title | The Use of Contingency Theory in Management and Accounting Research |
| title_full | The Use of Contingency Theory in Management and Accounting Research |
| title_fullStr | The Use of Contingency Theory in Management and Accounting Research |
| title_full_unstemmed | The Use of Contingency Theory in Management and Accounting Research |
| title_short | The Use of Contingency Theory in Management and Accounting Research |
| title_sort | use of contingency theory in management and accounting research |
| topic | Contingency theory Accounting |
| url | https://sare.um.edu.my/index.php/AJAP/article/view/3652 |
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