The Impact of Contingencies on Information System Development

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The Impact of Contingencies on Information System Development

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Gavin C Reid
Julia A Smith

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Gavin Clydesdale Reid

Abstract

Three tests of contingency theory are presented. The central hypothesis is that information system development is determined by contingencies. Data relate to the period 1994-98 for a sample of new Scottish micro firms. Contingency theory is tested by correlation, cluster and regression analysis. First, correlation analysis is applied to the timing of information system development and the timing of: severe cashflow crises; severe shortfalls of finance which seriously restrict strategic investment; and significant innovations. Second, cluster analysis is used to test the morphology suggested by contingency theory, of adaptive, running blind, and stagnant small firms. Third, regression analysis is used to test contingency theory in two forms. One explains a new weighted headcount measure of organizational form, and the other explains information system complexity. The three statistical methods used are generally supportive of contingency theory, suitably modified to a small firm context.

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Paper provided by Centre for Research into Industry, Enterprise, Finance and the Firm in its series CRIEFF Discussion Papers with number 9918.

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Date of creation: Oct 1999
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Handle: RePEc:san:crieff:9918

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Find related papers by JEL classification:
D21 - Microeconomics - - Production and Organizations - - - Firm Behavior
G33 - Financial Economics - - Corporate Finance and Governance - - - Bankruptcy; Liquidation
L2 - Industrial Organization - - Firm Objectives, Organization, and Behavior
M21 - Business Administration and Business Economics; Marketing; Accounting - - Business Economics - - - Business Economics
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting

References listed on IDEAS
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Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February. [Downloadable!] (restricted)
Gordon, Lawrence A. & Miller, Danny, 1976. "A contingency framework for the design of accounting information systems," Accounting, Organizations and Society, Elsevier, vol. 1(1), pages 59-69, January. [Downloadable!] (restricted)
Gavin C Reid, 2000. "Information System Development in the Small Firm," CRIEFF Discussion Papers 0002, Centre for Research into Industry, Enterprise, Finance and the Firm. [Downloadable!]
Otley, David T., 1980. "The contingency theory of management accounting: Achievement and prognosis," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 413-428, October. [Downloadable!] (restricted)
Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February. [Downloadable!] (restricted)
Bhimani, Alnoor, 1999. "Mapping methodological frontiers in cross-national management control research," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 413-440, July. [Downloadable!] (restricted)
Gavin C Reid, 1996. "Capital Structure at Inception and the Short-Run Performance of Micro-Firms," CRIEFF Discussion Papers 9607, Centre for Research into Industry, Enterprise, Finance and the Firm. [Downloadable!]
Jones, C. S., 1985. "An empirical study of the evidence for contingency theories of management accounting systems in conditions of rapid change," Accounting, Organizations and Society, Elsevier, vol. 10(3), pages 303-328, July. [Downloadable!] (restricted)

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Gavin C. Reid & Julia A. Smith, 2004. "A Coevolutionary Analysis of Organisational Systems and Processes: Quantitative applications to information system dynamics for small entrepreneurial firms in Scotland," CRIEFF Discussion Papers 0402, Centre for Research into Industry, Enterprise, Finance and the Firm. [Downloadable!]

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