Estudos empíricos |
Ambiente |
Estrutura organizacional |
Tipo de produção |
Dimensão |
Estratégia |
Libby e Waterhouse (1996LIBBY, T.; WATERHOUSE, J. H. Predicting change in management accounting systems. Journal of Management Accounting Research , Sarasota, v. 8, n. 1, p. 137-147, 1996.) |
Nível de competitividade |
- Nível de descentralização - Capacidade para aprender |
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Nº de trabalhadores |
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Chong (1996CHONG, V. K. Management accounting systems, task uncertainty and managerial performance: a research note. Accounting, Organizations and Society , Oxford, v. 21, n. 5, p. 415-421, 1996.) |
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Incerteza das tarefas |
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Gosselin (1997GOSSELIN, M. The effect of strategy and organizational structure on the adoption and implementation of activity-based costing. Accounting, Organizations and Society , Oxford, v. 22, n. 2, p. 105-122, 1997.) |
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Nível de descentralização |
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Tipo de estratégia |
Chenhall e Langfield-Smith (1998b CHENHALL, R. H .; LANGFIELD-SMITH, K . The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach. Accounting, Organizations and Society , Oxford, v. 23, n. 3, p. 243-264, 1998b.) |
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Tipo de estratégia |
Chong (1998 CHONG, V. K . Testing the contingency ‘fit’ between management accounting systems and managerial performance: a research note on the moderating role of tolerance for ambiguity. British Accounting Review, London, n. 30, n.4, p. 331-342, 1998.) |
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Tolerância à ambiguidade |
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Anderson e Lanen (1999ANDERSON, S.; LANEN, W. Economic transition, strategy and the evolution of management accounting practices: the case of India. Accounting, Organizations and Society, Oxford, v. 24, n. 5-6, p. 379-412, 1999.) |
Nível de competitividade |
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Tipo de estratégia |
Luther e Longden (2001LUTHER, R.; LONGDEN, S. Management accounting in companies adapting to structural change and volatility in transition economies: A South African study. Management Accounting Research , London, v. 12, n. 3, p. 299-320, 2001.) |
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Haldma e Lääts (2002HALDMA, T.; LÄÄTS, K. Contingencies influencing the management accounting practices of Estonian manufacturing companies. Management Accounting Research, London, v. 13, n. 4, p. 379-400, 2002.) |
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Contínua ou descontínua |
Volume de vendas |
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Chang, R.-D., Chang, Y. e Paper (2003CHANG, R.-D.; CHANG, Y.-W.; PAPER, D. The impact of task uncertainty, decentralization and AIS characteristics on the performance of AIS: an empirical case in Taiwan. Information & Management, Oxford, n. 40, n. 7, p. 691-703, 2003.) |
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Nível de descentralização |
Incerteza das tarefas |
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Jermias e Gani (2004JERMIAS, J.; GANI, L. Integrating business strategy, organizational configurations and management accounting systems with business unit effectiveness: a fitness landscape approach. Management Accounting Research , London, v. 15, n. 2, p. 179-200, 2004.) |
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Nível de descentralização |
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Tipo de estratégia |
Gerdin (2005 GERDIN, J . Management accounting system design in manufacturing departments: an empirical investigation using multiple contingencies approach. Accounting, Organizations and Society , Oxford, v. 30, n. 2, p. 99-126, 2005.) |
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Interdependência organizacional |
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