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Publication - Professor Chris Chapman

    Reflections on a contingent view of accounting

    Citation

    Chapman, CS, 1997, ‘Reflections on a contingent view of accounting’. Accounting, Organizations and Society, vol 22., pp. 189-205

    Abstract

    Despite a promising start and many subsequent studies, commentators point out that the literature has not yet developed a credible and comprehensive contingency theory of accounting. This paper argues that a major problem facing the development of an overall framework is the distinctive research characterization which has developed around such efforts. The strength of definitions of what are, and are not "contingency studies" means that essentially contingent arguments in studies which fall outside this remit are not always recognized as such. This failure to draw on this potentially rich source of ideas as to the contingent nature of accounting can only be seen as hindering progress towards the kind of credibility which the field currently lacks.

    Full details in the University publications repository