The DOI matches its Crossref record; 4 of the 4 references it cites were found in a registry or an index.
The contingency theory of management accounting: achievement and prognosis
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cites
Organizational Learning: A Theory of Action Perspective
Argyris, C., & Schön, D. A. (1997) · Reis · doi:10.2307/40183951 · Cited by 11,113
A Framework for the Comparative Analysis of Organizations
Perrow, C. (1967) · American Sociological Review · doi:10.2307/2091811 · Cited by 2,509
Budget use and managerial performance
Otley, D. T. (1978) · Journal of Accounting Research · doi:10.2307/2490414 · Cited by 623
Self-citationArmstrong, J. S. (1967) · The American Statistician · doi:10.1080/00031305.1967.10479849 · Cited by 165
Cited by
Chenhall, R. H. (2003) · Accounting, Organizations and Society · doi:10.1016/s0361-3682(01)00027-7 · Cited by 3,237
Management control systems as a package—opportunities, challenges and research directions
Malmi, T., & Brown, D. A. (2008) · Management Accounting Research · doi:10.1016/j.mar.2008.09.003 · Cited by 1,757
The design and use of performance management systems: an extended framework for analysis
Ferreira, A., & Otley, D. (2009) · Management Accounting Research · doi:10.1016/j.mar.2009.07.003 · Cited by 1,412
Self-citationThe archeology of accounting systems
Hopwood, A. G. (1987) · Accounting, Organizations and Society · doi:10.1016/0361-3682(87)90038-9 · Cited by 1,265
An exploratory investigation of an integrated contingency model of strategic management accounting
Cadez, S., & Guilding, C. (2008) · Accounting, Organizations and Society · doi:10.1016/j.aos.2008.01.003 · Cited by 736
Metadata
- Authors
- Otley, D. T.
- Venue
- Readings in Accounting for Management Control
- Publisher
- Springer US
- Published
- 1980
- Pages
- 83-106
- OpenAlex
- W2073022112
- Cited by
- 1,113
- References
- 4
- FWCI
- 19.07
- Type
- book chapter
- Language
- en
- Open access
- closed
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: The contingency theory of management accounting: achievement and prognosis. https://app.cochat.ai/papers/10.1007/978-1-4899-7138-8_5
- The paper
- Otley, D. T. (1980). The contingency theory of management accounting: achievement and prognosis. Readings in Accounting for Management Control. https://doi.org/10.1007/978-1-4899-7138-8_5
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
