A contingency framework for the design of accounting information systems

https://doi.org/10.1016/0361-3682(76)90007-6Get rights and content

Abstract

Most of the research to date concerning the design of an accounting information system has taken a rather narrow and inflexible view of accounting information. The primary intent of this paper is to provide a broader and more adaptive framework for designing such systems. A contigency approach, which takes into account the environment, organizational attributes, and managerial decision making styles, is advocated. In this context, several hypotheses are offered concerning the requisites of an accounting information system.

References (38)

  • R.A. Abdel-Khalik et al.

    Transfer Pricing: A Synthesis

    The Accounting Review

    (1974)
  • Russell L. Ackoff

    A Concept of Corporate Planning

    (1969)
  • G. Allison

    Essence of Decision

    (1971)
  • American Institute of Certified Public Accountants

    Statement of the Accounting Principles Board No. 3

    Financial Statements Restated for General Price-Level Changes

    (1969)
  • C. Argyris

    Integrating the Individual and the Organization

    (1964)
  • W. Bennis

    Changing Organizations

    (1966)
  • G.J. Benston

    The Role of the Firm's Accounting System for Motivation

    The Accounting Review

    (1963)
  • Harold Bierman et al.

    Managerial Cost Accounting

    (1971)
  • T. Burns et al.

    The Management of Innovation

    (1961)
  • Doris Cook

    The Effect of Frequency of Feedback on Attitudes and Performance

    Empirical Research in Accounting

    (1967)
  • R. Cyert et al.

    A Behavioral Theory of the Firm

    (1963)
  • Michael J. Driver et al.

    Human Information Processing, Decision Style Theory, and Accounting Information Systems

    The Accounting Review

    (1975)
  • Financial Accounting Standards Board Statement of Financial Accounting Standards No. 2

    Accounting for Research and Development's Costs

    (1974)
  • Eric Flamholtz

    Human Resource Accounting

    (1974)
  • James T. Godfrey

    Short-Run Planning in a Decentralized Firm

    The Accounting Review

    (1971)
  • C. Hermann

    International Crisis as a Situational Variable

  • Thomas R. Hofstedt et al.

    A Strategy for Behavioral Accounting Research

    The Accounting Review

    (1970)
  • Anthony G. Hopwood

    Leadership Climate and the Use of Accounting Data in Performance Evaluation

    The Accounting Review

    (1974)
  • Pradip Khandwalla

    Environment and its Impact on the Organization

    International Studies of Management and Organization

    (1972)
  • Cited by (0)

    The authors wish to thank all the participants of the 1975 McGill Symposium entitled “Behavioral Models and Processing Accounting Information”, for their comments on a draft paper which contained some of the initial thoughts leading up to this manuscript. Subsequent comments on earlier versions of the paper by M. Bariff, J. Birnberg, H. Falk, W. Frank, D. Marshall, and an anonymous referee are also greatly appreciated.

    View full text