Construct · 1 fields · 1 citations

contingency theory of management accounting: a standalone construct

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Management accounting

the view that no accounting system suits all organizations and that its fit depends on circumstances like technology and environment.

In management accounting, contingency theory of management accounting refers to the view that no accounting system suits all organizations and that its fit depends on circumstances like technology and environment. This meaning comes from Otley (1980) in Accounting, Organizations and Society.[1]

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contingency4 fields · 4 citationsjingle · one word, four constructs environment1 fields · 2 citationsanchor · a standalone construct

References

Otley, D. T. (1980). The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society, 5(4), 413-428. https://doi.org/10.1016/0361-3682(80)90040-9

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