search query: @indexterm Financial control / total: 379
reference: 6 / 379
Author: | Gerdin, J. Greve, J. |
Title: | Forms of contingency fit in management accounting research - a critical review |
Journal: | Accounting, Organizations and Society
2004 : APR-MAY, VOL. 29:3-4, p. 303-326 |
Index terms: | Contingency theory Financial control Management accounting |
Language: | eng |
Abstract: | Contingency literature on accounting control has been criticized for being fragmentary and contradictory as result of methodological limitations. This paper presents a review of 10 articles in the strategy-MAS and shows that many different forms of fir have been used, and that very few researchers fully acknowledge the difficulties of relating these forms to each other. As a result, some researchers claim that their findings are contradictory when this is not necessarily the case, while others incorrectly argue that their results are strongly supported by previous research. |
SCIMA