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Volume :13 Issue : 2 1985      Add To Cart                                                                    Download

THE CONTINGENCY APPROACH OF MANAGEMENT ACCOUNTING

Auther : Mohamed S. El-Attar

The main objectives of this paper are to study:

(a) The concept of the contingency approach of management accounting and Its main features.

(b) The effects of contingency approach on performance evaluation, in formation systems, and transfer pricing.

(c) The evaluation of the contingency approach from the scientific point of view.

Some of the main conclusions of this research are:

1. The contingency approach of management accounting has been developed as a result of applying the contingency approach in organization theory.

2. The participation model management has positive effects on management accounting especially in the area of budgets and standard costs.

3. Performance evaluation is a contingency matter, since it depends on the characteristics o sub-units and their activities. Moreover, performance evaluation measures which are relevant to a certain sub-unit may be irrelevant to another.

4. Design of information system is a contingency problem which depends on certain factors such as environment, organization, and decision making styles. Accordingly, no one uniform inform information system is relevant to all organizations in all times.

5. The use of transfer pricing methods depends on several contingency variables. Hence, each method of transfer pricing may be valid in certain circumstances and invalid in others. 6. The writer thinks that is a real need for a contingency theory of management accounting. Such a theory should include the following main elements.

(a) The concept of contingency theory and its framework.

(b) The contingency variables in a precise form.

(c) Contingency theory postulates, objectives, and principles.

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