E ISSN: 2583-049X

International Journal of Advanced Multidisciplinary Research and Studies

Volume 4, Issue 1, 2024

Contingency Theory in Management Accounting: A Systematic Literature Review

Author(s): Nguyen Thi Linh


Contingency theory suggests that group task performance depends on the interaction between leadership style and the favorable (or unfavorable) level of the situation. Therefore, contingency theory is one of many background theories in the study of applying management accounting in businesses. This article aims to evaluate research trends on contingency theory in management accounting based on documents in the Google Scholar database in the years 2010–2023. The results show a growing interest in research on the evaluation of contingency theory in management accounting. From 2010 to 2023, there were a total of 475 articles on contingency theory in corporate management accounting indexed in Google Scholar. Of which, 2020 and 2021 are the years with the highest number of articles published with 53 articles per year. Finally, keyword analysis identified much content that will be important research points for future research.

Keywords: Contingency Theory, Management Accounting, Systematic Literature Review, VOSviewer

Pages: 1160-1164

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