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Author:Chapman, C. S.
Title:Reflections on a contingent view of accounting
Journal:Accounting, Organizations and Society
1997 : FEB, VOL. 22:2, p. 189-205
Index terms:CONTINGENCY THEORY
STRUCTURAL ANALYSIS
Language:eng
Abstract:A credible and comprehensive contingency theory of accounting has not yet been developed, and the major problem facing the development of an overall framework is the distinctive research characterization which has grown around the efforts. Some studies may not be recognized as contingency studies because of the strength of definitions of what is, is not a contingency study.
SCIMA record nr: 159796
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