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The contingency theory of management accounting: achievement and prognosis

  • David T. Otley

Abstract

Contingency theories of management accounting have become a current vogue but have produced few significant new results. By surveying the development and content of these theories it is argued that they have been based on an inadequate and insufficiently articulated model. An improved model, based on ideas of organizational control and effectiveness, is put forward which suggests appropriate directions for future work that will be both perceptive and cumulative.

Keywords

Organizational Design Contingent Variable Organization Theory Management Accounting Contingency Formulation 
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 1980

Authors and Affiliations

  • David T. Otley
    • 1
  1. 1.Department of Accounting and FinanceUniversity of LancasterLancasterUK

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