Análise SWOT da abordagem da contingência nos estudos da contabilidade gerencial
DOI:
https://doi.org/10.5007/2175-8069.2015v12n25p117Resumo
O estudo objetiva analisar trabalhos que criticam a utilização da teoria da contingência em
pesquisas na área de Contabilidade Gerencial de forma a identificar pontos fortes, fracos, bem
como as oportunidades e as ameaças de aplicação, segundo a abordagem da análise SWOT,
bem como oferecer sugestões de temas e procedimentos para pesquisas na área. Foi realizada
uma revisão aprofundada de trabalhos que buscavam criticar a utilização da teoria da
contingência em estudos de Contabilidade Gerencial. Os trabalhos revisados foram os de
Otley (1980), Chapman (1997), Chenhall (2007) e Langfield-Smith (2007). Como resultado o
estudo enfatiza pontos fortes do uso da teoria e ameaças com destaque para alguns cuidados
na sua aplicação em estudos na área de Contabilidade Gerencial. As recomendações
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