The Use of Contingency Theory in Management and Accounting Research
DOI:
https://doi.org/10.22452/AJAP.vol3no1.3Keywords:
Contingency theory, AccountingAbstract
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.
Downloads
Published
Issue
Section
License
License
The Asian Journal of Accounting Perspectives (AJAP) articles are published under a licence equivalent to the Creative Commons Attribution-NonCommercial-NoDerivs License (CC BY-NC-ND). The licence allows users to copy, distribute, and transmit an article as long as the author is attributed. The article is not used for commercial purposes. The work is not modified or adapted in any way.
Copyright
Authors are required to sign the Exclusive License to Publish agreement upon publication in the AJAP. The agreement grants the Publisher (Faculty of Business and Accountancy, Universiti Malaya) to publish and disseminate the articles.
Open Access
Articles published in the AJAP are digital, online, free of charge, and free of most copyright and licensing restrictions.
Article Processing Charge
Articles publish in AJAP is free submission, production and publication charges. However, all accepted articles are required for language editing. The AJAP officially appointed and outsourced proofreader will conduct this process, and the authors will cover the cost. AJAP does not profit from this process and transaction.
