The Contingency Approaches to the Design of Accounting Systems

Abstract

Based on the description above, the authors are interested in identifying how the influence of contingency theory on the design of accounting systems in companies and previous studies. This research is to understand the effect of contingency theory on the design of accounting systems in companies and previous studies. The author uses a type of qualitative descriptive research. Qualitative research or qualitative paradigm is a research paradigm that emphasizes understanding of problems in social life based on conditions of reality or natural settings that are holistic, complex, and detailed. Contingency theory in management accounting shows an attempt to identify an appropriate control system for a particular situation. From previous studies it can be concluded that there are contingent factors that affect the design of accounting information: Environment, Technology, Structure, Strategy and Size.