SWOT análisis de la aproximación contingencia en el estudios de la contabilidad de gestión
DOI:
https://doi.org/10.5007/2175-8069.2015v12n25p117Resumen
El estudio tiene como objetivo analizar obras que critican el uso de la teoría de la
contingencia en la investigación en el área de la contabilidad de gestión con el fin de
identificar fortalezas, debilidades, oportunidades y amenazas de la aplicación siguiendo el
enfoque del análisis SWOT, seguidamente ofrecer sugerencias de temas y procedimientos
para la investigación de la misma. Se realizó una revisión exhaustiva de estudios que
criticaban el uso de la teoría de la contingencia en los estudios de contabilidad de gestión. Los
estudios revisados fueron: Otley (1980), Chapman (1997), Chenhall (2007) y Langfield-Smith
(2007). Como resultado, el estudio enfatiza los puntos fuertes de la utilización de la teoría y
amenazas, destacando algunos cuidados en su solicitud de estudios en el área de la
contabilidad de gestión. Recomendaciones para futuras investigaciones incluyen el uso de
estudios de casos y análisis longitudinales.
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