The contingency theory of management accounting and control: 1980–2014

By D. Otley. 2016

689 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/9546bea4a2a42da4560775a0c886d77836cbd1de

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Monica Franco-Santos
2. Matthew Hall
3. D. Otley
4. J. Bisbe
5. Ricardo Malagueño
6. Klaus Derfuss

In Management Information Systems

1. Monica Franco-Santos
2. Matthew Hall
3. D. Otley
4. J. Bisbe
5. Klaus Derfuss
6. Ricardo Malagueño
7. Mike Bourne
8. Lorenzo Lucianetti

Citations in the corpus

• Reviewing and Theorizing the Unintended Consequences of Performance Management Systems (2018, background): “Shared assumptions Interrelated controls In constant evolution Formal and informal Based on predictive mental models Theories Contingency theory of accounting (Otley 1980, 2016).”
• Realising the richness of psychology theory in contingency-based management accounting research (2016, background): “…studies, my second aim is to identify and discuss five ways to develop the use of psychology theory in contingency-based 2 For reviews and discussion of contingency research in management accounting more broadly, see, for example, Chapman (1997), Hartmann (2000), Chenhall (2003), and Otley (2015).”