Teoria uwarunkowań sytuacyjnych w rachunkowości zarządczej
Year: 2013
Type: article
Abstract: The paper presents a research perspective known in management accounting from the 1970s as the con-tingency theory. In the first part of the article the origins of this theory are explained and its basic assump-tions are shown. Then the basic contextual factors that determine the design of management accounting are identified. The second part of the paper gives a brief review of research carried out in the world, which adopted the contingency theory as the dominant research perspective. The author of the study argues that the contingency theory framework includes four aspects: a set of contextual variables to be analyzed, methods of management accounting, theory of accounting (normative, positive), and research methods adopted.
Author: Bartłomiej Nita
Institution: Wroclaw University of Economics and Business
Language: Polish
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: gold
Estimated APC paid: $207
OpenAlex ID: W2052157396