SWOT analysis of contingency approach in the managerial accounting’ studies
DOI:
https://doi.org/10.5007/2175-8069.2015v12n25p117Abstract
The study aims to analyze works that criticize the use of contingency theory in research in
management accounting area in order to identify strengths, weaknesses and opportunities and
application threats, according to the approach of SWOT analysis as well as offer suggestions
themes and procedures for research in the area. A thorough review of works that sought to
criticize the use of contingency theory in management accounting studies was performed. The
studies reviewed were those of Otley (1980), Chapman (1997), Chenhall (2007) and
Langfield-Smith (2007). As a result the study emphasizes the strengths of the use of theory,
threats, highlighting some care in their application for studies in management accounting area.
Recommendations for future research include the use of case studies and longitudinal
analyzes.
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