The impact of contingencies on management accounting system development

By Gavin C. Reid, Julia A. Smith. 2000

226 citations recorded by the source corpus.

Subfields: Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/f454f96f29adad99c48bd1250c8beee208ab2931

How researchers see this paper

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

In Management Information Systems

1. Simon Cadez
2. Robert. Luther
3. Chris Guilding
4. Magdy Abdel-Kader
5. Hui Hu
6. Jesmin Islam

In Strategy and Management

1. Simon Cadez
2. Robert. Luther
3. Chris Guilding
4. Hui Hu
5. Jesmin Islam

Citations in the corpus

• A review of literature on contingency theory in managerial accounting (2012, methodology): “Contingency theories were developed from the sociological functionalist theories of organization structure such as the structural approaches to organizational studies by Reid and Smith (2000), Chenhall, (2003) and Woods (2009). These studies postulated that organizational structure was contingent on”
• The Impact of Firm Characteristics on Management Accounting Practices: A UK-Based Empirical Analysis (2008, background): “The literature shows that important characteristics (contingencies) affecting organisational structure include size, environmental uncertainty, production technology, corporate strategy and market environment (Otley, 1995; Covaleski et al., 1996; Mitchell, 2002; Reid and Smith, 2000).”
• How CFOs Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects (2009, unknown): “Indeed, Reid and Smith (2000) provide evidence that cash flow crises and shortfalls of finance stimulated the implementation of advanced management techniques, including MAS techniques, such as ABC.”
• An exploratory investigation of an integrated contingency model of strategic management accounting (2008, background): “Chenhall and Langfield-Smith (1998b) and Chenhall (2003) contend that contingencybased management accounting research should employ organizational performance as the dependant variable, a view suggesting that many studies that have been described as “contingency-based” studies (e.g., Gordon and Nara”