A contingency framework for the design of accounting information systems

The primary intent of this paper is to provide a broader and more adaptive framework for designing such systmes, and a contingency approach, which takes into account the environment, organizational attributes, and managerial decision making styles.

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 systmes. A contingency 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.