Management Accounting Research,The contingency theory of management accounting and control: 1980–2014,In his overview of the contingency theory of management accounting, Otley (1980) specifies that “a contingency theory must identify specific aspects of a

An initial literature search was conducted using three steps. Firstly, a preliminary list was generated by searching keywords in the online versions of seven major accounting journals. Secondly, a further search was conducted using major electronic databases which provide access to most of the other important journals. Finally, the list was further supplemented by examining the reference lists of the key articles already identified. This was intended to generate a list of relevant articles that was as complete as possible in the area of contingent approaches to management accounting and control. The literature research began by searching articles from major relevant journals, namely the following nine major accounting journals: Accounting, Organizations and Society, British Accounting Review, European Accounting Review, Management Accounting Research, Journal of Management Accounting Research, Accounting Auditing and Accountability Journal, The Accounting Review, Journal of Accounting Research, and Accounting and Business Research. As all of these journals provide online resources, articles were collected by keyword searches ofthe supporting online platform. The key words used were “contingency”; “contingent”; “management”; “management accounting” “relation”; “relationship”; “impact”; “effect”; and “influence”. The last five words are searched in order to include those essentially contingency studies which do not directly claim to be such. The time specified in the search filter spanned from 1980 to mid-2014. The articles generated were reviewed by title and abstract to ensure that they were appropriate. As some crossdisciplinary studies may be published in the journals of other fields a more general search with similar filter conditions was conducted on the seven major platforms which provide access to a multidisciplinary collection of online resources; namely Science Direct Freedom Collection; Business Source Premier; ProQuest; Wiley Online Library; SwetsWise; JSTOR and Taylor & Francis Social Science and Humanities Library. In the final step; the reference lists in the review articles identified and the most cited articles thus listed were used to add to the overall list; although this generated only a small number of additions, it gave some confidence in the completeness of the list. This process generated an extensive list which was only lightly edited to exclude items which seemed clearly inappropriate. The final list may therefore include some items of peripheral relevance; but it was considered more useful to err on the side of inclusion rather than

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