Management And Accounting Web

Contingency Theory Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Contingency Theory Main Page | Theories Main Page

Alvarez, J. L. and S. Svejenova. 2006. Sharing Executive Power: Roles and Relationships at the Top. Cambridge University Press.

Anderson, S. W. and S. M. Young. 1999. The impact of contextual and process factors on the evaluation of activity-based costing systems. Accounting, Organizations and Society 24(7): 525-559.

Ansari, S. 1977. An integrated approach to control systems design. Accounting, Organizations and Society (2): 101-112.

Atkinson, A. A., R. Balakrishnan, P. Booth, J. M. Cole, T. Groot, T. Malmi, H. Roberts, E. Uliana and A. Wu. 1997. New directions in management accounting research. Journal of Management Accounting Research (9): 79-108. (Summary).

Beersma, B., J. R. Hollenbeck, S. E. Humphrey, H. Moon, D. E. Conlon and D. R. Ilgen. 2003. Cooperation, competition, and team performance: Toward a contingency approach. The Academy of Management Journal 46(5): 572-590. (JSTOR link).

Bouwens, J. and M. A. Abernethy. 2000. The consequences of customization on management accounting system design. Accounting, Organizations and Society 25(3): 221-241. (Summary).

Bruns, W. J., Jr. and J. H. Waterhouse. 1975. Budgetary control and organization structure. Journal of Accounting Research (Autumn): 177-203.

Burkert, M., A. Davila, K. Mehta and D. Oyon. 2014. Relating alternative forms of contingency fit to the appropriate methods to test them. Management Accounting Research (March): 6-29.

Burns, T. and G. M. Stalker. 1961. The Management of Innovation. London, U.K.: Lavistock.

Burrell, G. and G. Morgan. 1979. Sociological Paradigms and Organizational Analysis. London: Heinmann Educational Books Ltd.

Burton, R. M., B. Enksen, D. D. Hakonsson and C. C. Snow. 2006. Organization Design: The Evolving State-of-the-Art. Springer.

Cadez, S. and C. Guilding. 2008. An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, Organizations and Society 33(7-8): 836-863.

Chapman, C. 1997. Reflections on a contingent view of accounting. Accounting, Organizations and Society 22(2): 189-205.

Chen, S. 2008. DCF techniques and nonfinancial measures in capital budgeting: A contingency approach analysis. Behavioral Research In Accounting 20(1): 13-29.

Cheng, J. L. C. 1984. Paradigm development and communication in scientific settings: A contingency analysis. The Academy of Management Journal 27(4): 870-877. (JSTOR link).

Cheng, J. L. C. and W. McKinley. 1983. Toward an integration of organization research and practice: A contingency study of bureaucratic control and performance in scientific settings. Administrative Science Quarterly 28(1): 85-100. (JSTOR link). (Part of a special section on the utilization of organizational research, part 2).

Chenhall, R. H. 2003. Management control system design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society 28(2-3): 127-168. (Summary).

Chenhall, R. H. and D. Morris. 1986. Impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems. The Accounting Review (January): 16-35.

Chenhall, R. H. and K. Langfield-Smith. 1998. The relationship between strategic priorities, management techniques and management accounting: An empirical investigation using a systems approach. Accounting, Organizations and Society 23(3): 243-264. (Summary).

Child, J. 1972. Organizational structure, environment and performance: The role of strategic choice. Sociology (6): 1-22.

Combs, J. G. and M. S. Skill. 2003. Managerialist and human capital explanations for key executive pay premiums: A contingency perspective. The Academy of Management Journal 46(1): 63-73. (JSTOR link).

Covaleski, M. A., M. W. Dirsmith and S. Samuel. 1996. Managerial accounting research: The contributions of organizational and sociological theories. Journal of Management Accounting Research (8): 1-35. (Summary).

Delaney, D. and C. Guilding. 2011. An examination of budgetary roles in the context of sponsorship management: A contingency perspective. Journal of Applied Management Accounting Research (Summer): 21-42.

Donaldson, L. 2001. The Contingency Theory of Organizations. Sage Publications.

Drazin, R. and A. H. Van de Ven. 1985. Alternative forms of fit in contingency theory. Administrative Science Quarterly 30(4): 514-539. (JSTOR link).

Duncan, K. and K. Moores. 1989. Residual analysis: A better methodology for contingency studies in management accounting. Journal of Management Accounting Research (1): 89-103.

Duncan, R. B. 1972. Characteristics of organizational environments and perceived environmental uncertainty. Administrative Science Quarterly (September): 313-327.

Evans, J. H. III., B. L. Lewis and J. M. Patton. 1986. An economic modeling approach to contingency theory and management control. Accounting, Organizations and Society 11(6): 483-498.

Ezzamel, M. 1990. The impact of environmental uncertainty, managerial autonomy and size on budget characteristics. Management Accounting Research (1): 181-197.

Feldman, D. C. 1976. A contingency theory of socialization. Administrative Science Quarterly 21(3): 433-452. (JSTOR link).

Fiedler, F. E. 1972. The effects of leadership training and experience: A contingency model interpretation. Administrative Science Quarterly 17(4): 453-470. (JSTOR link).

Fisher, J. 1995. Contingency-based research on management control systems: Categorization by level of complexity. Journal of Accounting Literature (14): 24-53.

Fisher, J. G. 1998. Contingency theory, management control systems and firm outcomes: Past results and future directions. Behavioral Research In Accounting (10 Supplement): 47-64.

Franz, C. R. and D. Robey. 1987. Strategies for research on information systems in organizations: A critical analysis of research purpose and time frame. In Borland, R. J. and R. A. Hirscheim eds. Critical Issues in Information Systems Research. 205-226. New York: John Wiley and Sons Ltd.

Fry, L. W. 1987. Congruence, contingency and theory building. Academy of Management Review (12): 117-132.

Fry, L. W. and J. W. Slocum, Jr. 1984. Technology, structure, and workgroup effectiveness: A test of a contingency model. The Academy of Management Journal 27(2): 221-246. (JSTOR link).

Gerdin, J. 2005. Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach. Accounting, Organizations, and Society 30(2): 99-126.

Gerdin, J. and J. Greve. 2004. Forms of contingency fit in management accounting research - A critical review. Accounting, Organizations and Society 29(3-4): 303-326.

Gerdin, J. and J. Greve. 2008. The appropriateness of statistical methods for testing contingency hypotheses in management accounting research. Accounting, Organizations and Society 33(7-8): 995-1009.

Ginzberg, M. J. 1980. An organizational contingencies view of accounting and information systems implementation. Accounting, Organizations and Society 5(4): 369-382.

Gordon, L. A. and D. Miller. 1976. A contingency framework for the design of accounting information systems. Accounting, Organizations and Society 1(1): 59-69.

Gordon, L. and V. K. Narayanan. 1984. Management accounting systems, perceived environmental uncertainty, and organizational structure: An empirical investigation. Accounting Organizations, and Society 9(1): 33-47.

Govindarajan, V. 1984. Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable. Accounting, Organizations and Society (2): 125-135.

Govindarajan, V. 1988. A contingency approach to strategy implementation at the business-unit level: Integrating administrative mechanisms with strategy. The Academy of Management Journal 31(4): 828-853. (JSTOR link).

Grabner, I. and F. Moers. 2013. Management control as a system or a package? Conceptual and empirical issues. Accounting, Organizations and Society 38(6-7): 407-419.

Grandori, A. 1984. A prescriptive contingency view of organizational decision making. Administrative Science Quarterly 29(2): 192-209. (JSTOR link).

Graubner, M. 2006. Task, Firm Size, and Organization Structure in Management Consulting: An Empirical Analysis from a Contingency perspective. Duv.

Gresov, C. 1989. Exploring fit and misfit with multiple contingencies. Administrative Science Quarterly 34(3): 431-453. (JSTOR link).

Gupta, P. P., M. W. Dirsmith and T. J. Fogarty. 1994. Coordination and control in a government agency: Contingency and institutional theory perspectives on GAO audits. Administrative Science Quarterly 39(2): 264-284. (JSTOR link).

Hage, J. and M. Aiken. 1969. Routine technology, social structure and organizational goals. Administrative Science Quarterly (September): 366-376.

Haka, S. F. 1987. Capital budgeting techniques and firm specific contingencies: A correlational analysis. Accounting, Organizations and Society 12(1): 31-48.

Hall, M. 2016. Realising the richness of psychology theory in contingency-based management accounting research. Management Accounting Research (June): 63-74.

Hambrick, D. C. 1983. High profit strategies in mature capital goods industries: A contingency approach. The Academy of Management Journal 26(4): 687-707. (JSTOR link).

Hambrick, D. C. and I. C. Macmillan. 1985. Efficiency of product R&D in business units: The role of strategic context. The Academy of Management Journal 28(3): 527-547. (JSTOR link).

Harrison, G. L. and J. L. McKinnon. 1999. Cross-cultural research in management control systems design: A review of the current state. Accounting, Organizations and Society 24(5-6): 483-506.

Hartmann, F. G. H. and F. Moers. 1999. Testing contingency hypotheses in budgetary research: An evaluation of the use of moderated regression analysis. Accounting, Organizations and Society 24(4): 291-315.

Hartmann, F. G. H. and F. Moers. 2003. Testing contingency hypotheses in budgetary research using moderated regression analysis: A second look. Accounting, Organizations and Society 28(7-8): 803-809.

Hayes, D. C. 1977. The contingency theory of managerial accounting The Accounting Review (January): 22-39. (JSTOR link). See corrected pages in The Accounting Review. 1977. Editor's note: The contingency theory of managerial accounting. The Accounting Review (July): 765-767. (JSTOR link).

Hayes, D. C. 1978. The contingency theory of managerial accounting: A reply. The Accounting Review (April): 530-533. (JSTOR link).

Henderson, A. D. 1999. Firm strategy and age dependence: A contingent view of the liabilities of newness, adolescence, and obsolescence. Administrative Science Quarterly 44(2): 281-314. (JSTOR link).

Hickson, D. J., C. R. Hinings, C. A. Lee, R. E. Schneck and J. M. Pennings. 1971. A strategic contingencies' theory of intraorganizational power. Administrative Science Quarterly 16(2): 216-229. (JSTOR link).

Hirst, M. K. 1981. Accounting Information and the evaluation of subordinate performance: A situational approach. The Accounting Review (October): 771-784.

Hirst, M. K. 1983. Reliance on accounting performance measure, task uncertainty and dysfunctional behavior: Some extensions. Journal of Accounting Research (Autumn): 596-605.

Hirst, M. K. 1987. The effects of setting budget goals and task uncertainty on performance: A theoretical analysis. The Accounting Review (October): 774-784.

Hofer, C. W. 1975. Toward a contingency theory of business strategy. The Academy of Management Journal 18(4): 784-810. (JSTOR link).

Hofstede, G. 1968. The Game of Budget Control. London, U.K.: Tavistock.

Hoque, Z. and W. James. 2000. Linking the balanced scorecard measures to size and market factors: Impact on organizational performance. Journal of Management Accounting Research (12): 1-17. (Summary).

Hunt, J. G., R. N. Osborn and L. L. Larson. 1975. Upper level technical orientation and first level leadership within a noncontingency and contingency framework. The Academy of Management Journal 18(3): 476-488. (JSTOR link).

Itzkowitz, G. 1996. Contingency Theory. Rowman & Littlefield.

Jago, A. G. and V. H. Vroom. 1978. Predicting leader behavior from a measure of behavioral intent. The Academy of Management Journal 21(4): 715-721. (JSTOR link).

Jago, A. G. and V. H. Vroom. 1980. An evaluation of two alternatives to the Vroom/Yetton normative model. The Academy of Management Journal 23(2): 347-355. (JSTOR link).

Jarley, P., J. Fiorito and J. T. Delaney. 1997. A structural contingency approach to bureaucracy and democracy in U.S. national unions. The Academy of Management Journal 40(4): 831-861. (JSTOR link).

Jones, C. S. 1985. An empirical study of the evidence for contingency theories of management accounting systems in conditions of rapid change. Accounting, Organizations and Society 10(3): 303-328.

Justis, R. T. 1975. Leadership effectiveness: A contingency approach. The Academy of Management Journal 18(1): 160-167. (JSTOR link).

Kalagnanam, S. S. and R. M. Lindsay. 1999. The use of organic models of control in JIT firms: Generalising Woodward's findings to modern manufacturing practices. Accounting, Organizations and Society 24(1): 1-30. (Summary).

Kaplan, S. E. and J. T. Mackey. 1992. An examination of the association between organizational design factors and the use of accounting information for managerial performance evaluation. Journal of Management Accounting Research (4): 116-130. (Summary).

Keller, R. T. 1994. Technology-information processing fit and the performance of R&D project groups: A test of contingency theory. The Academy of Management Journal 37(1): 167-179. (JSTOR link).

Khandwalla, P. N. 1972. The effect of different types of competition on the use of management controls. Journal of Accounting Research (Autumn): 275-285.

Korman, A. K. and R. Tanofsky. 1975. Statistical problems of contingency models in organizational behavior. The Academy of Management Journal 18(2): 393-397. (JSTOR link).

Krumwiede, K. R. 1998. The implementation stages of activity-based costing and the impact of contextual and organizational factors. Journal of Management Accounting Research (10): 239-277.

Langfield-Smith, K. 1997. Management control systems and strategy: A critical review. Accounting, Organizations and Society 22(2): 207-232.

Larcker, D. F. 1981. The perceived importance of selected information characteristics for strategic capital budgeting decisions. The Accounting review (61): 519-538.

Lawrence, P. R. and J. Lorsch. 1967. Organizational and Environment. Boston, MA: Harvard Business School, Division of Research.

Lee, S. M., F. Luthans and D. L. Olson. 1982. A management science approach to contingency models of organizational structure. The Academy of Management Journal 25(3): 553-566. (JSTOR link).

Leister, A., D. Borden and F. E. Fiedler. 1977. Validation of contingency model leadership training: Leader match. The Academy of Management Journal 20(3): 464-470. (JSTOR link).

Libby, T. and J. H. Waterhouse. 1996. Predicting change in management accounting systems. Journal of Management Accounting Research (8): 137-150. (Summary).

Lindsay, W. M. and L. W. Rue. 1980. Impact of the organization environment on the long-range planning process: A contingency view. The Academy of Management Journal 23(3): 385-404. (JSTOR link).

Macintosh, N. B. and R. L. Daft. 1987. Management control systems and departmental interdependencies: An empirical study. Accounting, Organizations and Society: 49-64.

Macy, G. and V. Arunachalam 1995. Management accounting systems and contingency theory: In Search of effective systems. Advances in Management Accounting (4): 63-86. (Summary).

Martin, J. R. Not dated. What is contingency theory? Management And Accounting Web. http://maaw.info/ContingencyTheory.htm

Martin, M. P. 1987. The human connection in system design: Designing systems for change. Journal of Systems Management (July): 14-18.

McCaskey, M. B. 1974. A contingency approach to planning: Planning with goals and planning without goals. The Academy of Management Journal 17(2): 281-291. (JSTOR link).

McMahon, J. T. and G. W. Perritt. 1973. Toward a contingency theory of organizational control. The Academy of Management Journal 16(4): 624-635. (JSTOR link).

Merchant, K. A. 1981. The design of the corporate budgeting system: Influences on managerial behavior and performance. The Accounting Review (56): 813-829.

Merchant, K. A. 1984. Influences on departmental budgeting: An empirical examination of a contingency model. Accounting, Organizations and Society 9(3-4): 291-307.

Meyer, A. D., A. S. Tsui and C. R. Hinings. 1993. Configurational approaches to organizational analysis. The Academy of Management Journal 36(6): 1175-1195. (JSTOR link).

Miles, R. E. and C. C. Snow. 1978. Organizational Strategy, Structure and Process. new York: McGraw Hill.

Miller, D. 1992. Environmental fit versus internal fit. Organization Science (3): 159-178.

Mitchell, T. R., A. Biglan, G. R. Oncken and F. E. Fiedler. 1970. The contingency model: criticism and suggestions. The Academy of Management Journal 13(3): 253-267. (JSTOR link).

Moberg, D. J. and J. L. Koch. 1975. A critical appraisal of integrated treatments of contingency findings. The Academy of Management Journal 18(1): 109-124. (JSTOR link).

Moores, K. and S. Yuen. 2001. Management accounting systems and organizational configuration: A life-cycle perspective. Accounting, Organizations and Society 26(4-5): 351-389. (Summary).

Negandhi, A. R. and B. C. Reimann. 1972. A contingency theory of organization re-examined in the context of a developing country. The Academy of Management Journal 15(2): 137-146. (JSTOR link).

Neimark, M. and T. Tinker. 1986. The social construction of management control systems. Accounting, Organizations and Society 11(4-5): 369-395. (Summary).

Nicolaou, A. I. 2000. A contingency model of perceived effectiveness in accounting information systems: Organizational coordination and control effects. International Journal of Accounting Information Systems 1(2): 91-105.

Otley, D. T. 1980. The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society 5(4): 413-428.

Otley, D. 2016. The contingency theory of management accounting and control: 1980-2014. Management Accounting Research (June): 45-62.

Ouchi, W. G. 1977. The relationship between organizational structure and organizational control. Administrative Science Quarterly (March): 95-113.

Ouchi, W. G. 1979. A conceptual framework for the design of organizational control mechanisms. Management Science (September): 833-848. (Summary and Comparison of the Control Mechanisms).

Ouchi, W. G. 1980. Markets, bureaucracies, and clans. Administrative Science Quarterly (March): 129-141.

Pennings, J. M. 1975. The relevance of the structural-contingency model for organizational effectiveness. Administrative Science Quarterly 20(3): 393-410. (JSTOR link).

Pugh, D. S., D. J. Hickson, C. R. Hinings and C. Turner. 1968. Dimensions of organization structure. Administrative Science Quarterly (June): 65-105.

Raymond, L. 1985. Organization characteristics and MIS success in the context of small business. MIS Quarterly (March): 37-52.

Sanders, L. and J. Courtney. 1985. A field study of organizational factors influencing decision support system success. MIS Quarterly (March): 77-93.

Schoonhoven, C. B. 1981. Problems with contingency theory: Testing assumptions hidden within the language of contingency "theory". Administrative Science Quarterly 26(3): 349-377. (JSTOR link).

Selto, F. H., C. J. Renner and S. M. Young. 1995. Assessing the organizational fit of a just-in-time manufacturing system: Testing selection, interaction and systems models of contingency theory. Accounting, Organizations and Society 20(7-8): 665-684.

Sim, K. L. and L. N. Killough. 1998. The performance effects of complementarities between manufacturing practices and management accounting systems. Journal of Management Accounting Research (10): 325-346. (Summary).

Simons, R. L. 1987. Accounting control systems and business strategy: An empirical analysis. Accounting, Organizations and Society (12): 357-374.

Simons, R. L. 1990. The role of management control systems in creating competitive advantage: New perspectives. Accounting, Organizations and Society (15): 127-143.

Spekle, R. F. 2001. Explaining management control structure variety: A transaction cost economics perspective. Accounting, Organizations and Society 26(4-5): 419-441. (Summary).

The Academy of Management Journal. 1972. Errata: A contingency theory of organization re-examined in the context of a developing country. The Academy of Management Journal 15(3): 342. (JSTOR link).

The Accounting Review. 1977. Editor's note: The contingency theory of managerial accounting. The Accounting Review (July): 765-767. (JSTOR link). (Corrected pages for Hayes paper above).

Thomas, A. P. 1986. The contingency theory of corporate reporting: Some empirical evidence. Accounting, Organizations and Society 11(3): 253-270.

Thompson, J. D. 1967. Organizations in Action. McGraw-Hill.

Tiessen, P. and J. H. Waterhouse. 1978. The contingency theory of managerial accounting: A comment. The Accounting Review (April): 523-529. (JSTOR link).

Tiessen, P. and J. H. Waterhouse. 1983. Towards a descriptive theory of management accounting. Accounting, Organizations and Society 8(2-3): 251-267. (Summary).

Tosi, H. L. and J. W. Slocum. 1984. Contingency theory: Some suggested directions. Journal of Management (10): 9-26.

Tushman, M. L. 1979. Work characteristics and subunit communication structure: A contingency analysis. Administrative Science Quarterly 24(1): 82-98. (JSTOR link).

Utecht, R. E. and W. D. Heier. 1976. The contingency model and successful military leadership. The Academy of Management Journal 19(4): 606-618. (JSTOR link).

Van de Ven, A. and Drazin. 1985. The concept of fit in contingency theory. Research in Organizational Behavior (7): 333-365.

Vecchio, R. P. 1979. A dyadic interpretation of the contingency model of leadership effectiveness. The Academy of Management Journal 22(3): 590-600. (JSTOR link).

Waterhouse, J. H. and P. Tiessen. 1978. A contingency framework for management accounting systems research. Accounting, Organizations and Society 3(1): 65-76.

Wearing, A. J. and D. W. Bishop. 1974. The Fiedler contingency model and the functioning of military squads. The Academy of Management Journal 17(3): 450-459. (JSTOR link).

Woods, M. 2009. A contingency theory perspective on the risk management control system within Birmingham City Council. Management Accounting Research (March): 69-81.

Woodward, J. 1965. Industrial Organization - Theory and Practice. London, U. K.: Oxford University Press.

Young, M. and F. Selto. 1993. Explaining cross-sectional workgroup performance differences in a JIT facility: A critical appraisal of a field based study. Journal of Management Accounting Research (5): 300-326. (Summary).

Zmud, R. W. 1982. Diffusion of modern software practices: Influence of centralization and formalization. Management Science (28): 1421-1431.