... at the firm level. This paper seeks to adopt the contingency theory perspective to examine how EMA implementation varies across organizations with different intensity levels of environmental management strategy implementation (i.e. environmental management maturity, EMM). Design/methodology/approach...

... affects the work, role and human condition of accountants. The study aims to discover the contingent effects, based on the contingency theory, on accountants' work due to a disaster like COVID-19. Design/methodology/approach This is a qualitative study with an action research approach. The research...

...Andrew P. Thomas Contingency theories have become prominent in both organisation theory and management accounting. It has also been suggested that the contingency approach is implicit in accounting policy making. The contingency framework is extended to corporate reporting and it is argued...