contingency theory of management accounting

contingency theory of management accounting
The theory that there is no single management accounting system acceptable to all organizations or any system that is satisfactory in all circumstances in a single organization. Consequently, accounting systems are contingent upon the circumstances that prevail at any time; they must be capable of development in order to take into consideration such factors as changes in the environment, competition, organizational structures, and technology.

Accounting dictionary. 2014.

Игры ⚽ Нужна курсовая?

Look at other dictionaries:

  • contingency theory of management accounting — The theory that there is no single management accounting system acceptable to all organizations or any system that is satisfactory in all circumstances in a single organization. Consequently, accounting systems are contingent upon the… …   Big dictionary of business and management

  • Management — in all business and organizational activities is the act of getting people together to accomplish desired goals and objectives using available resources efficiently and effectively. Management comprises planning, organizing, staffing, leading or… …   Wikipedia

  • List of types of systems theory — This list of types of systems theory gives an overview of different types of systems theory, which are mentioned in scientific book titles or articles. [Their are a lot of book titles named ... systems: theory and applications . This leaves the… …   Wikipedia

  • Total Quality Management — (TQM) is a business management strategy aimed at embedding awareness of quality in all organizational processes. TQM has been widely used in manufacturing, education, call centers, government, and service industries, as well as NASA space and… …   Wikipedia

  • Human resource management — Human Resources Manager redirects here. For the 2010 Israeli film, see The Human Resources Manager. Human Resource Management (HRM, HR) is the management of an organization s employees.[1] While human resource management is sometimes referred to… …   Wikipedia

  • Risk management — For non business risks, see risk, and the disambiguation page risk analysis Example of risk management: A NASA model showing areas at high risk from impact for the International Space Station. Risk management is the identification, assessment,… …   Wikipedia

  • William H. Starbuck — Infobox Scientist name = William Starbuck image width = 150px caption = birth date = birth date|1934|9|20|mf=y birth place = Portland, Indiana residence = citizenship = nationality = ethnicity = field = Cognitive Psychologist Organizational… …   Wikipedia

  • Projet:Économie/Liste des articles — Le but de cette page est de lister les articles de Wikipédia relatifs à l économie. Ainsi, ceux et celles intéressés par le sujet peuvent suivre les changements en cliquant « Suivi des liens ». Sommaire 1 Articles 1.1 0 9 1.2 A 1.3 B …   Wikipédia en Français

  • china — /chuy neuh/, n. 1. a translucent ceramic material, biscuit fired at a high temperature, its glaze fired at a low temperature. 2. any porcelain ware. 3. plates, cups, saucers, etc., collectively. 4. figurines made of porcelain or ceramic material …   Universalium

  • China — /chuy neuh/, n. 1. People s Republic of, a country in E Asia. 1,221,591,778; 3,691,502 sq. mi. (9,560,990 sq. km). Cap.: Beijing. 2. Republic of. Also called Nationalist China. a republic consisting mainly of the island of Taiwan off the SE coast …   Universalium

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”