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Towards a Contingency Theory of Corporate Financial Reporting Systems

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 1 December 1991

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.

Keywords

Citation

Thomas, A.P. (1991), "Towards a Contingency Theory of Corporate Financial Reporting Systems", Accounting, Auditing & Accountability Journal, Vol. 4 No. 4. https://doi.org/10.1108/EUM0000000001933

Publisher

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MCB UP Ltd

Copyright © 1991, MCB UP Limited