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Keywords: Contingency theory
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Journal Articles
Contextual factors moderating the impact of strategic management accounting on competitive advantage
Journal of Applied Accounting Research (2022) 23 (5): 921–949.
Published: 03 January 2022
...@gmail.com 27 04 2021 29 09 2021 17 11 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Competitive advantage Contextual factors Contingency theory Management accounting innovation Strategic management accounting...
Includes: Supplementary data
Journal Articles
Journal of Applied Accounting Research (2018) 19 (3): 351–364.
Published: 10 September 2018
... in SMEs. Research concerning the relationship between budgets and PEU provides ambiguous conclusions and highlights a paradox in contingency theory (Hartmann, 2000). The arguments for a reduced budget emphasis in an environment with higher uncertainty are that unpredictability makes it difficult...
Journal Articles
Journal of Applied Accounting Research (2012) 13 (3): 242–254.
Published: 23 November 2012
... Contingency theory Services Hotels Budgetary control Contingency planning The contingency theory literature indicates that factors such as technology and environment affect the design and functioning of organizations (Covaleski et al., 1996). According to Abdel‐Kader and Luther (2008...
