Giving contingency theory of management accounting and control a critical edge

Umesh Sharma

International Journal of Critical Accounting, 2019, vol. 11, issue 1, 16-25

Abstract: This paper describes the background of contingency theory and some of its research findings, and offers a critique. There are problems with contingency theory, ranging from a simple lack of clarity in its theoretical statements to subtle issues such as its reliance on a statistical model to show interactions between organisational structure and its impacting variables. The paper examines contingency theory from functionalist perspectives and identifies shortcomings of the theory. It is suggested that the narrow view of contingency theory that relies on responses to generally applicable questionnaire needs to be replaced by an approach that takes into consideration the context of specific organisations.

Keywords: contingency theory; management accounting; critical accounting; technology; organisation size; environmental uncertainty. (search for similar items in EconPapers)
Date: 2019
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