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Management accounting for control.

Added on -2019-09-20

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Management accounting for controlPart 2- ReportAn overview of the journalIt has been a tradition to conduct a contingency based research in the study of managementcontrol systems. There have been examinations of many designs by the researchers who havetried to find the design that best suits the nature of environment, size, structure, strategy,technology and the national culture. The contingency based research has been popular and ithas included these variables in it but it has redefined them in the contemporary terms. So, thereason for the current research is to compile the findings from these contingency basedstudies critically over the past 20 years so that a series of propositions can be derived thatrelate the MCS to the context of the organization. The objectives of the research are: toprovide a review of empirical, contingency-based research, to critically evaluate this work,and consider a variety of theoretical foundations that may assist in developing futureresearch. The tests and findings of the researchThe entire research is based on the secondary sources. The previous 20 years studies arereviewed and the findings are based on these contingency based studies. The work of otherresearchers has been used to come to a conclusion.The findings show that the study of MCS has been approached by contingency-basedresearch assuming that managers act with an intent to adapt their organizations to changes incontingencies in order to attain fit and enhanced performance. The literature has beensuccessful in providing basis for the positions between elements of MCS and context that isgeneralized.

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