Contingency Fit, Internal Consistency and Financial Performance
Author
Abstract
Suggested Citation
DOI: 10.1111/j.1468-5957.1989.tb00019.x
Download full text from publisher
References listed on IDEAS
- Stephen Wood, 1979. "A Reappraisal Of The Contingency Approach To Organization," Journal of Management Studies, Wiley Blackwell, vol. 16(3), pages 334-354, October.
- 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.
- Gordon, Lawrence A. & Narayanan, V. K., 1984. "Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 33-47, January.
- 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.
- Bruns, Wj & Waterhouse, Jh, 1975. "Budgetary Control And Organization Structure," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 13(2), pages 177-203.
- Hirst, Mk, 1983. "Reliance On Accounting Performance-Measures, Task Uncertainty, And Dysfunctional Behavior - Some Extensions," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 21(2), pages 596-605.
- Danny Miller, 1982. "Evolution And Revolution: A Quantum View Of Structural Change In Organizations," Journal of Management Studies, Wiley Blackwell, vol. 19(2), pages 131-151, April.
- E. H. Bowman, 1963. "Consistency and Optimality in Managerial Decision Making," Management Science, INFORMS, vol. 9(2), pages 310-321, January.
- John Child, 1974. "Managerial And Organizational Factors Associated With Company Performance Part I," Journal of Management Studies, Wiley Blackwell, vol. 11(3), pages 175-189, October.
- Otley, Dt, 1978. "Budget Use And Managerial Performance," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 16(1), pages 122-149.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
- Ewelina ZARZYCKA & Justyna DOBROSZEK & Cristina CIRCA & Alina ALMASAN, 2017. "The perceived suitability of management accounting information: a contingency based investigation," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(147), pages 395-395.
- Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
- Klaus Derfuss, 2015. "Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta-analysis," Abacus, Accounting Foundation, University of Sydney, vol. 51(2), pages 238-278, June.
- Hartmann, Frank G. H., 2000. "The appropriateness of RAPM: toward the further development of theory," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 451-482, May.
- Solabomi Omobola Ajibolade, Ph.D, FCA, FIMLS, ACTI, 2013. "Drivers of Choice of Management Accounting System Designs in Nigerian Manufacturing Companies," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 3(9), pages 45-57, July.
- Macinati, Manuela S. & Anessi-Pessina, E., 2014. "Management accounting use and financial performance in public health-care organisations: Evidence from the Italian National Health Service," Health Policy, Elsevier, vol. 117(1), pages 98-111.
- Littkemann, Jörn, 1997. "Erfolgreiche Gestaltung unternehmensinterner Abrechnungssysteme," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 436, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
- R. Murray Lindsay, 1994. "Publication System Biases Associated with the Statistical Testing Paradigm," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 33-57, June.
- Adel Elgharbawy & Magdy Abdel-Kader, 2013. "Enterprise governance and value-based management: a theoretical contingency framework," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 99-129, February.
- Solabomi Omobola Ajibolade, Ph.D, FCA, FIMLS, ACTI, 2013. "Drivers of Choice of Management Accounting System Designs in Nigerian Manufacturing Companies," International Journal of Business and Social Research, LAR Center Press, vol. 3(9), pages 45-57, September.
- Jermias, Johnny & Gani, Lindawati, 2005. "Ownership structure, contingent-fit, and business-unit performance: A research model and empirical evidence," The International Journal of Accounting, Elsevier, vol. 40(1), pages 65-85.
- Granlund, Markus & Lukka, Kari, 2017. "Investigating highly established research paradigms: Reviving contextuality in contingency theory based management accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 45(C), pages 63-80.
- Stefan Hofmann & Andreas Wald & Ronald Gleich, 2012. "Determinants and effects of the diagnostic and interactive use of control systems: an empirical analysis on the use of budgets," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(3), pages 153-182, December.
- Moores, Ken & Yuen, Susana, 2001. "Management accounting systems and organizational configuration: a life-cycle perspective," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 351-389.
- Fisher, Cathy, 1996. "The impact of perceived environmental uncertainty and individual differences on management information requirements: A research note," Accounting, Organizations and Society, Elsevier, vol. 21(4), pages 361-369, May.
- Annukka Jokipii, 2010. "Determinants and consequences of internal control in firms: a contingency theory based analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 14(2), pages 115-144, May.
- Carla Mendoza & Pierre-Laurent Bescos, 2001. "An explanatory model of managers' information needs: implications for management accounting," European Accounting Review, Taylor & Francis Journals, vol. 10(2), pages 257-289.
- Christophe Germain, 2003. "Le " Unbalanced Scorecard " Ou L'Analyse De La Differenciation Des Systemes De Mesure De La Performance," Post-Print halshs-00582778, HAL.
- Hartmann, Frank G. H. & Moers, Frank, 1999. "Testing contingency hypotheses in budgetary research: an evaluation of the use of moderated regression analysis," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 291-315, May.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:jbfnac:v:16:y:1989:i:2:p:273-300. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0306-686X .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.
Printed from https://ideas.repec.org/a/bla/jbfnac/v16y1989i2p273-300.html