A contingency framework for the design of accounting information systems Export

@article{citeulike:5941453, abstract = {Most of the research to date concerning the design of an accounting information system has taken a rather narrow and inflexible view of accounting information. The primary intent of this paper is to provide a broader and more adaptive framework for designing such systems. A contigency approach, which takes into account the environment, organizational attributes, and managerial decision making styles, is advocated. In this context, several hypotheses are offered concerning the requisites of an accounting information system.}, author = {Gordon, L.}, citeulike-article-id = {5941453}, citeulike-linkout-0 = {http://dx.doi.org/10.1016/0361-3682(76)90007-6}, citeulike-linkout-1 = {http://linkinghub.elsevier.com/retrieve/pii/0361-3682(76)90007-6}, doi = {10.1016/0361-3682(76)90007-6}, issn = {03613682}, journal = {Accounting, Organizations and Society}, keywords = {accounting, information\_systems}, number = {1}, pages = {59--69}, posted-at = {2009-10-14 21:53:49}, priority = {2}, title = {A contingency framework for the design of accounting information systems}, url = {http://dx.doi.org/10.1016/0361-3682(76)90007-6}, volume = {1}, year = {1976} }

TY - JOUR ID - citeulike:5941453 L3 - citeulike-article-id:5941453 N2 - Most of the research to date concerning the design of an accounting information system has taken a rather narrow and inflexible view of accounting information. The primary intent of this paper is to provide a broader and more adaptive framework for designing such systems. A contigency approach, which takes into account the environment, organizational attributes, and managerial decision making styles, is advocated. In this context, several hypotheses are offered concerning the requisites of an accounting information system. IS - 1 JF - Accounting, Organizations and Society SN - 03613682 EP - 69 TI - A contingency framework for the design of accounting information systems VL - 1 SP - 59 KW - accounting KW - information_systems AU - Gordon, L PY - 1976/// UR - http://dx.doi.org/10.1016/0361-3682(76)90007-6 ER -