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Keywords: Contingent theory
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Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2025) 37 (5): 696–716.
Published: 01 July 2025
.... Contingency theory has been applied to the field of government accounting to study the shift from traditional government accounting to a more informative accounting system (Christensen, 2002 ; Abu Hasan and Abu Hasan, 2015). Lüder (1992) created a Contingency Model of Government Accounting Innovations...
