haku: @author Greve, J. / yhteensä: 2
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Tekijä: | Gerdin, J. Greve, J. |
Otsikko: | Forms of contingency fit in management accounting research - a critical review |
Lehti: | Accounting, Organizations and Society
2004 : APR-MAY, VOL. 29:3-4, p. 303-326 |
Asiasana: | Contingency theory Financial control Management accounting |
Kieli: | eng |
Tiivistelmä: | 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. |
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