Contingency Theory in Accounting Research: Its Application and Relevance

Mohammed Bashar Aliu
Additional contact information
Mohammed Bashar Aliu: Doctoral Candidate, University of Professional Studies, Accra, Ghana

International Journal of Research and Innovation in Social Science, 2025, vol. 9, issue 14, 833-843

Abstract: Purpose: This paper aims to explore the application and relevance of contingency theory in accounting research, highlighting its significance in understanding how various internal and external factors influence management practices and organizational performance. Design/methodology/approach: A comprehensive literature review was conducted, analysing 20 high-ranking journal articles that integrate contingency theory within the field of accounting. The review categorized the articles into conceptual, empirical, and literature review types, focusing on their methodologies and findings. Findings: The findings reveal that contingency theory provides a robust framework for understanding the dynamic interplay between organizational variables and management practices. The review identifies key contingency factors, such as environmental uncertainty and technology, that significantly impact strategic management and accounting practices across different industries. Research limitations/implications: The study is limited to articles published in high-ranking journals, which may exclude relevant research from lesser-known sources. Future research should consider a broader range of publications and explore contingency theory’s applicability in diverse cultural and industrial contexts. Theoretical/practical implications: This paper contributes to the theoretical understanding of contingency theory by identifying gaps and suggesting areas for future research. Practically, it offers insights for managers on how to align accounting practices with organizational strategies in response to varying contingency factors. Originality/value: This paper provides a unique synthesis of existing literature on contingency theory in accounting, offering a fresh perspective on its application and implications for both theory and practice. It serves as a valuable resource for researchers and practitioners seeking to enhance their understanding of management accounting in a contingent environment.

Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.rsisinternational.org/journals/ijriss/ ... issue-14/833-843.pdf (application/pdf)
https://rsisinternational.org/journals/ijriss/arti ... ation-and-relevance/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bcp:journl:v:9:y:2025:issue-14:p:833-843

Access Statistics for this article

International Journal of Research and Innovation in Social Science is currently edited by Dr. Nidhi Malhan

More articles in International Journal of Research and Innovation in Social Science from International Journal of Research and Innovation in Social Science (IJRISS)
Bibliographic data for series maintained by Dr. Pawan Verma ().