A contingency framework for the design of accounting information systems

  • Lawrence A. Gordon
  • Danny Miller


Most of the research to date concerning the design of an accounting information system has taken a rather narrow and inflexible view of accounting information. The primary intent of this paper is to provide a broader and more adaptive framework for designing such systmes. A contingency approach, which takes into account the environment, organizational attributes, and managerial decision making styles, is advocated. In this context, several hypotheses are offered concerning the requisites of an accounting information system.


Transfer Price Contingency Approach Decision Style Account Review Financial Account Standard 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


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Copyright information

© Springer Science+Business Media Dordrecht 1976

Authors and Affiliations

  • Lawrence A. Gordon
    • 1
  • Danny Miller
    • 1
  1. 1.McGill UniversityCanada

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