Year: 2015
Type: article
Abstract: The study aims to analyze works that criticize the use of contingency theory in research inmanagement accounting area in order to identify strengths, weaknesses and opportunities andapplication threats, according to the approach of SWOT analysis as well as offer suggestionsthemes and procedures for research in the area. A thorough review of works that sought tocriticize the use of contingency theory in management accounting studies was performed. Thestudies reviewed were those of Otley (1980), Chapman (1997), Chenhall (2007) andLangfield-Smith (2007). As a result the study emphasizes the strengths of the use of theory,threats, highlighting some care in their application for studies in management accounting area.Recommendations for future research include the use of case studies and longitudinalanalyzes.
Language: Portuguese
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W835082561