Online citations, reference lists, and bibliographies.
← Back to Search

A Contingency Framework For Management Accounting Systems Research

J. H. Waterhouse, P. Tiessen
Published 1978 · Computer Science

Save to my Library
Download PDF
Analyze on Scholarcy
Share
Abstract This paper utilizes Contingency Theory to develop a model for the comparative analysis of organizations which permits us to identify possible control requirements of various organizational types and to address a number of related mangement accounting systems design issues. The model suggests that the structure of an organization is largely dependent on its context and that alternative structures create a need for different control mechanisms. By focusing on the control requirements of alternative structures, possible relationships between organizational structure and the efficient design of management accounting systems are then hypothesized.
This paper references
10.2307/2092242
Professionalization and Bureaucratization
R. Hall (1968)
10.2307/2391132
Routine Technology, Social Structure, and Organization Goals
J. Hage (1969)
10.2307/2490238
Budget-Induced Pressure And Its Relationship To Supervisory Behavior
D. T. DeCoster (1968)
10.1086/223508
The Concept of Bureaucracy: An Empirical Assessment
R. Hall (1963)
10.2307/2390947
Sources of Power of Lower Participants in Complex Organizations
D. Mechanic (1962)
10.2307/2091811
A FRAMEWORK FOR THE COMPARATIVE ANALYSIS OF ORGANIZATIONS
C. Perrow (1967)
10.2307/2576389
Organizations: Structure and process
R. Hall (1977)
10.2307/2391555
Organizations in Action
J. D. Thompson (1967)
10.2307/2092844
Organizational Size, Complexity, and Formalization
R. H. Hall (1967)
10.2307/2391831
A Strategic Contingencies' Theory of Intraorganizational Power
D. Hickson (1971)
10.2307/2391925
On the Measurement of the Environment: An Assessment of the Lawrence and Lorsch Environmental Uncertainty Subscale
H. Tosi (1973)
10.2307/2576552
New Perspectives on Organization Theory.
Robert K. Bain (1970)
10.2307/2519297
Patterns Of Industrial Bureaucracy
Alvin W. Gouldner (1954)
Planning and Control Systems: A Framework for Analysis
R. N. Anthony (1965)
Organization and environment
P. Lawrence (1967)
10.2307/2391648
Value Orientations and the Relationship of Managers and Scientists
R. Tagiuri (1965)
10.2307/2391959
Transfer of Managers as a Coordination and Control Strategy in Multinational Organizations.
Anders Edstrom (1977)
10.2307/2090903
THE STRUCTURE OF SMALL BUREAUCRACIES
P. Blau (1966)
10.2307/2391366
The Context of Organization Structures
D. Pugh (1969)
10.2307/2391249
Industrial Organization: Theory and Practice
Joan C. Woodward (1966)
10.2307/2391213
Relationship of centralization to other structural properties.
J. Hage (1967)
10.2307/2391658
The Politics of the Budgetary Process.
Don Lindholm (1964)
10.2307/2062728
The Efficient Organization
G. Salancik (1975)
10.1086/224507
Technological Innovation and Theoretical Functions of Primary Groups and Bureaucratic Structures
E. Litwak (1968)
10.2307/2390944
Intraorganizational Structural Variation: Application of the Bureaucratic Model
R. H. Hall (1962)
10.2307/2391748
The Relationship Between Organizational Structure and Organizational Control.
W. Ouchi (1977)
centralization vs. decentralization in organizing the controller's department
H. Simon (1954)
10.5465/254689
Perceived Participation in the Budget Process and Motivation to Achieve the Budget
D. G. Searfoss (1973)
10.1057/jors.1969.90
The game of budget control
G. H. Hofstede (1968)
10.2307/1910367
The economics of discretionary behavior : managerial objectives in a theory of the firm
O. Williamson (1965)
10.4324/9781315131092
The Bureaucratic Phenomenon
M. Crozier (1964)
10.2307/2490360
BUDGETARY CONTROL AND ORGANIZATION STRUCTURE
W. Bruns (1975)
10.2307/2391923
Strategies of Control and Organizational Behavior
J. Child (1973)
10.2307/3150326
A Behavioral Theory of the Firm
R. Cyert (1963)
10.2307/2489874
The Relationship between Managers' Budget-Oriented Behavior and Selected Attitude, Position, Size, and Performance Measures
Robert J. Swieringa (1972)
10.2307/2392145
Characteristics of Organizational Environments and Perceived Environmental Uncertainty.
R. Duncan (1972)
Management accounting and behavioral science
Edwin H. Caplan (1971)
10.1007/978-1-4899-7138-8_19
Transfer pricing: a behavioural context
David J. H. Watson (1975)
10.2307/2391262
Dimensions of Organization Structure
D. Pugh (1968)
10.2307/588985
The Structure of Organizations
D. Silverman (1971)
10.2307/2390904
The management of innovation
T. Burns (1961)
10.2307/2490009
The Effect of Different Types of Competition on the Use of Management Controls
Pradip N. Khandwalla (1972)
10.2307/2391999
The Relevance of the Structural-Contingency Model for Organizational Effectiveness.
J. Pennings (1975)
10.2307/2392003
The Aston Group Findings on Centralization: Further Discussion
L. Donaldson (1975)
10.1111/J.1467-6486.1968.TB00990.X
AN ANALYSIS OF MANAGERIAL BIASING: EVIDENCE FROM A COMPANY'S BUDGETING PROCESS
E. Lowe (1968)
10.1086/225590
Measures of Organizational Structure: A Methodological Note
J. Pennings (1973)
10.2307/2390886
ADMINISTRATIVE PRACTICES IN UNIVERSITY DEPARTMENTS
Eugene Haas (1963)



This paper is referenced by
An accounting study of performance and risk for financial firms during the credit crisis
Mariah Webinger (2009)
Public Sector Performance Measurement
T. Lynch (1996)
The effect of misalignment of CEO risk tolerance and corporate governance structures on firm performance
Karel Hrazdil (2019)
10.1007/s10668-020-00672-7
Improving water pricing decisions through material flow cost accounting model: a case study of the Politsi Water Treatment Scheme in South Africa
M. Fakoya (2020)
Arab Management Accounting Systems: under the Influence of their Culture
R. Dik (2012)
An exploratory study into the implementation of safety management systems of Malaysian contractors in processing plants
N. A. Othman (2010)
10.1007/978-1-4899-7138-8_6
The organizational context of accounting
J. G. Birnberg (1983)
10.1111/J.1911-3846.2011.01076.X
Accounting and Undocumented Work
D. Neu (2012)
THE EFFECTS OF CONTINGENCY FACTORS ON MANAGEMENT CONTROL SYSTEMS: AN EMPIRICAL STUDY AT CERN
Ilkka Paaso (2013)
10.1080/00014788.1986.9729778
In Search of Relevance in Management Accounting Research
N. Choudhury (1986)
L'impact de la stratégie environnementale, des pressions perçues des " stakeholders " environnementaux et de l'incertitude perçue de l'environnement écologique sur un système de contrôle de gestion environnemental formel
Sophie Marquet-Pondeville (2003)
10.15388/EKON.2006.17568
THE USEFULNESS OF MANAGEMENT ACCOUNTING INFORMATION: USERS' ATTITUDES
Zina Gaidienë (2006)
Factors Influencing the Design and Use of Performance Measurement Systems in the Malaysian Electrical and Electronics Industry
T. S. Ong (2008)
10.1006/BARE.2001.0180
A LONGITUDINAL CASE STUDY OF PROFITABILITY REPORTING IN A BANK
C. Helliar (2002)
10.1016/S0956-5221(98)80010-9
The joint impact of environmental uncertainty and tolerance of ambiguity on top managers' perceptions of the usefulness of non-conventional management accounting information
Mohan Lal (1998)
Accounting for Managers: Interpreting Accounting Information for Decision-Making
P. Collier (2003)
10.1108/EB060656
RELIANCE ON BUDGETARY CONTROL, ENVIRONMENTAL UNCERTAINTY, AND THE PERFORMANCE OF MANUFACTURING AND MARKETING UNITS
A. Dunk (1995)
10.1111/J.1533-8525.1993.TB00392.X
ACCOUNTING PRACTICES AND ORGANIZATIONAL DECISION MAKING
R. Colignon (1993)
10.1007/S12176-010-0123-Y
Controlling in Osteuropa aus wissenschaftlicher und unternehmerischer Perspektive
Christoph Endenich (2010)
10.1016/J.MAR.2009.11.002
Budgeting Practices and Performance in Small Healthcare Businesses
Robyn King (2010)
10.1007/BF03251504
Andere länder — andere sitten kulturelle einflüsse auf das internationale controlling
Andreas Hoffjan (2005)
10.1016/j.mar.2015.04.002
Configurations of control: An exploratory analysis
David S. Bedford (2015)
Working capital management and profitability of UK firms : a contingency theory approach
Ishmael Tingbani (2015)
10.1016/0361-3682(91)90041-C
On the arenas of accounting change: the process of translation
K. Robson (1991)
10.1016/0361-3682(87)90006-7
AN ANALYSIS OF THE RESEARCH CONTRIBUTIONS OF ACCOUNTING, ORGANIZATIONS AND SOCIETY, 1976-1984.
L. Brown (1987)
10.1007/978-3-7908-2632-6_38
The AIS Compliance with Law: An Interpretative Framework for Italian Listed Companies
K. Corsi (2011)
10.1006/MARE.2002.0199
Management accounting systems change and departmental performance: the influence of managerial information and task uncertainty
J. Williams (2002)
10.1108/02686900110365409
Effect of product mix and technology on responsibility accounting, account proliferation and product unbundling in the Texas utility industry
Joe E. Dowd (2001)
The development of financial management practices as a necessary rationalisation for the support of mission in an Australian nonprofit organisation
A. Abraham (1999)
10.12691/JBMS-1-5-3
The Study of Contingency Components Roles in the Design of Municipals' Accounting Systems: A Case Study
Sadegh alboali (2013)
10.22004/AG.ECON.262709
PAPEL DA CONTROLADORIA NA ADEQUAÇÃO ÀS CONTINGÊNCIAS AMBIENTAIS DAS AGROINDÚSTRIAS DE CARNE E DERIVADOS LISTADAS NA BOVESPA
I. Beuren (2013)
Equipes, risque et contrôle
P. Langevin (2000)
See more
Semantic Scholar Logo Some data provided by SemanticScholar