The contingency theory of management accounting: Achievement and prognosis
Тип публикации: Journal Article
Дата публикации: 1980-01-01
scimago Q1
wos Q1
white level БС1
SJR: 2.118
CiteScore: 6.1
Impact factor: 4
ISSN: 03613682, 18736289
Sociology and Political Science
Accounting
Information Systems and Management
Organizational Behavior and Human Resource Management
Краткое описание
Contingency theories of management accounting have become a current vogue but have produced few significant new results. By surveying the development and content of these theories it is argued that they have been based on an inadequate and insufficiently articulated model. An improved model, based on ideas of organisational control and effectiveness, is put forward which suggests appropriate directions for future work that will be both perceptive and cumulative.
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Метрики
740
Всего цитирований:
740
Цитирований c 2025:
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(4.2%)
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MLA
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ГОСТ
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Otley D. T. The contingency theory of management accounting: Achievement and prognosis // Accounting, Organizations and Society. 1980. Vol. 5. No. 4. pp. 413-428.
ГОСТ со всеми авторами (до 50)
Скопировать
Otley D. T. The contingency theory of management accounting: Achievement and prognosis // Accounting, Organizations and Society. 1980. Vol. 5. No. 4. pp. 413-428.
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RIS
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TY - JOUR
DO - 10.1016/0361-3682(80)90040-9
UR - https://doi.org/10.1016/0361-3682(80)90040-9
TI - The contingency theory of management accounting: Achievement and prognosis
T2 - Accounting, Organizations and Society
AU - Otley, David T.
PY - 1980
DA - 1980/01/01
PB - Elsevier
SP - 413-428
IS - 4
VL - 5
SN - 0361-3682
SN - 1873-6289
ER -
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BibTex (до 50 авторов)
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@article{1980_Otley,
author = {David T. Otley},
title = {The contingency theory of management accounting: Achievement and prognosis},
journal = {Accounting, Organizations and Society},
year = {1980},
volume = {5},
publisher = {Elsevier},
month = {jan},
url = {https://doi.org/10.1016/0361-3682(80)90040-9},
number = {4},
pages = {413--428},
doi = {10.1016/0361-3682(80)90040-9}
}
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MLA
Скопировать
Otley, David T.. “The contingency theory of management accounting: Achievement and prognosis.” Accounting, Organizations and Society, vol. 5, no. 4, Jan. 1980, pp. 413-428. https://doi.org/10.1016/0361-3682(80)90040-9.
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