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Towards a Contingency Theory of Corporate Financial Reporting Systems

Towards a Contingency Theory of Corporate Financial Reporting Systems Contingency theories have become prominent in both organisation theory and management accounting. It has also been suggested that the contingency approach is implicit in accounting policy making. The contingency framework is extended to corporate reporting and it is argued that this may provide a means of explaining and predicting such systems. The contingent variables are conceptualised as falling into four classes which consist of: (1) societal variables; (2) the environment of the enterprise; (3) organisational attributes; and (4) user characteristics and other sources of information. These are shown to be associated with particular attributes of corporate reporting systems. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

Towards a Contingency Theory of Corporate Financial Reporting Systems

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Publisher
Emerald Publishing
Copyright
Copyright © 1991 MCB UP Ltd. All rights reserved.
ISSN
0951-3574
DOI
10.1108/EUM0000000001933
Publisher site
See Article on Publisher Site

Abstract

Contingency theories have become prominent in both organisation theory and management accounting. It has also been suggested that the contingency approach is implicit in accounting policy making. The contingency framework is extended to corporate reporting and it is argued that this may provide a means of explaining and predicting such systems. The contingent variables are conceptualised as falling into four classes which consist of: (1) societal variables; (2) the environment of the enterprise; (3) organisational attributes; and (4) user characteristics and other sources of information. These are shown to be associated with particular attributes of corporate reporting systems.

Journal

Accounting, Auditing & Accountability Journal – Emerald Publishing

Published: Dec 1, 1991

Keywords: Accounting policies; Accounting standards; Accounting theory; Contingency theory; Financial accounting; Social responsibility

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