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• W1542390198 abstract "Robert H. Chenhall Professor of Accounting Monash University Application of contingency frameworks to management accounting research co=enced in the mid 1970s and dominated organizational level research throughout the 1980s. Despite this popularity there have been persistent criticisms directed at issues of theory and method. This paper reviews developments in contingency style research over the past decade and attempts to provide support for an emergent contingency framework for the design of management accounting systems OiL~S). This framework includes characteristics of '1.S and organizational effectiveness, and the contextual variables of external environment, technology, organizational structure, size, strategy, and organizational culture. Evidence on the effect of these variables acting singly and in combination is examined. The paper discusses concerns with theory development and evaluates the methods that have been applied within empirical studies. Directions for future developments in theory construction and empirical investigation are suggested." @default.
• W1542390198 created "2016-06-24" @default.
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• W1542390198 creator A5068774051 @default.
• W1542390198 date "1991-01-01" @default.
• W1542390198 modified "2023-09-24" @default.
• W1542390198 title "Organizational contexts and management accounting systems: an evaluation of contingency frameworks" @default.
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• W1542390198 hasPublicationYear "1991" @default.
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