Contingency Approach to Management Accounting: Literary review


  • Suhail Nassir Al-Tamimi
  • Ali Hussein Madhi


The study reviews the literature related to the contingency approach, in time series and in order of importance for the contingency variables studied in the literature. Contingency studies were tracked for the period from 1990 to 2020, by tracking these studies, some topics of interest during the given period have been critically identified, which will influence current and future studies, The studies presented the contingency approach as an approach to study organizational behavior affected by the contingency approach, and explain how these factors affect the design and functionality of organizations, including management accounting systems, The presence of control packages that change and evolve requires us to study that follow these changes and explain them and the extent of their impact on management accounting systems.The study concluded that the results were different and some of them misleading, and this can be explained by using different measurement indicators for an emergency variable from one study to another, and one of the most important reasons for this discrepancy is the choice of the questionnaire as a tool in most studies. The most important thing recommended by the study is to try to replace the narrow contingency approach related to the use of the questionnaire with a more clear and detailed approach, examining and evaluating monitoring systems and identifying appropriate methods for contingency studies, as well as taking into account that the matching principle is a real problem among several contingent factors in the upcoming studies to reach more results Accuracy, and put forward several studies of emergency in the environment of Iraq.