为管理会计和控制的权变理论提供了一个关键的优势

Umesh Sharma
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引用次数: 0

摘要

本文介绍了权变理论的产生背景和一些研究成果,并对权变理论进行了评述。权变理论存在一些问题,从简单的缺乏清晰的理论陈述到一些微妙的问题,比如它依赖统计模型来显示组织结构及其影响变量之间的相互作用。本文从功能主义的角度审视权变理论,并指出权变理论的不足之处。有人建议,权变理论的狭隘观点依赖于对普遍适用的问卷的回应,需要被一种考虑到具体组织背景的方法所取代。
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Giving contingency theory of management accounting and control a critical edge
This paper describes the background of contingency theory and some of its research findings, and offers a critique. There are problems with contingency theory, ranging from a simple lack of clarity in its theoretical statements to subtle issues such as its reliance on a statistical model to show interactions between organisational structure and its impacting variables. The paper examines contingency theory from functionalist perspectives and identifies shortcomings of the theory. It is suggested that the narrow view of contingency theory that relies on responses to generally applicable questionnaire needs to be replaced by an approach that takes into consideration the context of specific organisations.
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