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Cited by 498

The DOI matches its Crossref record; 5 of the 5 references it cites were found in a registry or an index.

Reflections on a contingent view of accounting

Chapman, Christopher S.·1997·Accounting, Organizations and Society
DOI 10.1016/s0361-3682(97)00001-9
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Cites

Show all 5 references

Research works printed but not linked: 35

  1. Abernathy, 1995, The impact of manufacturing flexibility of management control system design, Accounting, Organizations and Society, 20, 241, 10.1016/0361-3682(94)E0014-L · DOI · Paper page
  2. Birnberg, 1983, The organizational context of accounting, Accounting Organizations and Society, 8, 111, 10.1016/0361-3682(83)90018-1 · DOI
  3. Brownell, 1982, The role of accounting data in performance evaluation, budgetary participation, and organizational effectiveness, Journal of Accounting Research, 20, 12, 10.2307/2490760 · DOI · Paper page
  4. Brownell, 1983, Leadership style, budgetary participation and managerial behaviour, Accounting Organizations and Society, 8, 307, 10.1016/0361-3682(83)90046-6 · DOI
  5. Brownell, 1985, Budgetary systems and the control of functionally differentiated organizational activities, Journal of Accounting Research, 502, 10.2307/2490823 · DOI · Paper page
  6. Brownell, 1986, Reliance on accounting information, budgetary participation, and task uncertainty: tests of a three-way interaction, Journal of Accounting Research, 502
  7. Brownell, 1990, The budgetary and performance influences of product standardization and manufacturing process automation, Journal of Accounting Research, 28, 387, 10.2307/2491156 · DOI
  8. Bruns, 1975, Budgetary control and organization structure, Journal of Accounting Research, 177, 10.2307/2490360 · DOI · Paper page
  9. Chandler, 1979, Administrative co-ordination, allocation, and monitoring: a comparative analysis of the emergence of accounting and organization in the USA and Europe, Accounting, Organizations and Society, 4, 3, 10.1016/0361-3682(79)90003-5 · DOI
  10. Chenhall, 1986, The impact of structure, environment and interdependence on the perceived usefulness of management accounting systems, Accounting Review, 61, 16
  11. Covin, 1991, Entrepreneurial versus conservative firms: a comparison of strategies and performance, Journal of Management Studies, 28, 439, 10.1111/j.1467-6486.1991.tb00763.x · DOI · Paper page
  12. Daft, 1978, A new approach to design and use of management information, California Management Review, XXI, 82, 10.2307/41165297 · DOI
  13. Dent, 1990, Strategy, organization and control: some possibilities for accounting research, Accounting, Organizations and Society, 15, 3, 10.1016/0361-3682(90)90010-R · DOI · Paper page
  14. Gordon, 1976, A contingency framework for the design of accounting information systems, Accounting, Organizations and Society, 1, 59, 10.1016/0361-3682(76)90007-6 · DOI · Paper page
  15. Gordon, 1984, Management accounting systems, perceived environmental uncertainty and organizations structure: an empirical investigation, Accounting, Organizations and Society, 9, 33, 10.1016/0361-3682(84)90028-X · DOI · Paper page
  16. Govindarajan, 1984, Appropriateness of accounting data in performance evaluation: an empirical examination of environmental uncertainty as an intervening variable, Accounting, Organizations and Society, 9, 125, 10.1016/0361-3682(84)90002-3 · DOI · Paper page
  17. Govindarajan, 1985, Linking control systems to business unit strategy: impact on performance, Accounting, Organizations and Society, 10, 51, 10.1016/0361-3682(85)90031-5 · DOI · Paper page
  18. Hambrick, 1981, Environment, strategy, and power within top management teams administrative, Science Quarterly, 5, 253, 10.2307/2392472 · DOI · Paper page
  19. Hayes, 1977, The contingency theory of management accounting, Accounting Review, LII, 22
  20. Hirst, 1981, Accounting information and the evaluation of subordinate performance: a situational approach, Accounting Review, LVI, 771
  21. Hirst, 1983, Reliance on accounting performance measures, task uncertainty, and dysfunctional behaviour: some extensions, Journal of Accounting Research, 21, 596, 10.2307/2490793 · DOI · Paper page
  22. Hopwood, 1972, An empirical study of the role of accounting data in performance evaluation, Journal of Accounting Research, 156, 10.2307/2489870 · DOI · Paper page
  23. Khandwalla, 1972, The effect of different types of competition on the use of management controls, Journal of Accounting Research, 275, 10.2307/2490009 · DOI
  24. Kaplan, 1983, The evolution of management accounting, Accounting Review, 390
  25. Langfield-Smith, 1997, Management control systems and strategy: a critical review, Accounting, Organizations and Society, 22, 207, 10.1016/S0361-3682(95)00040-2 · DOI · Paper page
  26. Merchant, 1981, The design of the corporate budgeting system: influences on managerial behaviour and performance, Accounting Review, LVI, 813
  27. Merchant, 1984, Influences on departmental budgeting: an empirical examination of a contingency model, Accounting, Organizations and Society, 9, 291, 10.1016/0361-3682(84)90013-8 · DOI · Paper page
  28. Merchant, 1985, Budgeting and the propensity to create budgetary slack, Accounting, Organizations and Society, 10, 201, 10.1016/0361-3682(85)90016-9 · DOI · Paper page
  29. Mintzberg, 1973, Strategy making in three modes, California Management Review, XVI, 44, 10.2307/41164491 · DOI · Paper page
  30. Otley, 1980, The contingency theory of management accounting: achievement and prognosis, Accounting, Organizations and Society, 5, 413, 10.1016/0361-3682(80)90040-9 · DOI · Paper page
  31. Selto, 1995, Assessing the organizational fit of a just-in-time manufacturing system: testing selection, interaction and systems models of contingency theory conglomerate, Accounting, Organizations and Society, 20, 665, 10.1016/0361-3682(95)00022-2 · DOI
  32. Simons, 1987, Accounting control systems and business strategy: an empirical analysis, Accounting, Organizations and Society, 12, 357, 10.1016/0361-3682(87)90024-9 · DOI · Paper page
  33. Simons, 1990, The role of management control systems in creating competitive advantage: new perspectives, Accounting, Organizations and Society, 15, 127, 10.1016/0361-3682(90)90018-P · DOI · Paper page
  34. Snow, 1980, Strategy, distinctive competence and organizational performance, Administrative Science Quarterly, 317, 10.2307/2392457 · DOI · Paper page
  35. Waterhouse, 1978, A contingency framework for management accounting systems research, Accounting, Organizations and Society, 3, 65, 10.1016/0361-3682(78)90007-7 · DOI · Paper page

Cited by

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Metadata

Authors
Chapman, C. S.
Venue
Accounting, Organizations and Society
Publisher
Elsevier BV
Published
1997-02
Volume
22
Issue
2
Pages
189-205
ISSN
0361-3682 (ISSN-L)
DOI
10.1016/s0361-3682(97)00001-9
OpenAlex
W2074873461
Cited by
498
References
5
FWCI
41.79
Type
journal article
Language
en
Open access
closed
Licence
www.elsevier.com/tdm/userlicense/1.0/ (tdm)

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CoChat. (2026). Citation check: Reflections on a contingent view of accounting. https://app.cochat.ai/papers/10.1016/s0361-3682(97)00001-9
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Chapman, C. S. (1997). Reflections on a contingent view of accounting. Accounting, Organizations and Society. https://doi.org/10.1016/s0361-3682(97)00001-9

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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.