The complexity of organizational variables

The gap

Evidence profile

Sourced from the stated challenges and future work and future-work section of the source papers, classified as general, drawn from work published between 1978 and 2026, spanning 2 journals.

Supporting evidence — 3 representative gaps

• A contingency framework for management accounting systems research (1978) · Accounting Organizations and Society · doi

  The complexity of organizational variables and their impact on management accounting systems, - The need to consider the impact of technology and environment on organizational structure and control, - The challenge of designing management accounting systems that meet the specific control requirements of specific organizational units

  generalstated challenges
  Keywords: complexity organizational variables impact management accounting systems need
• The contingency theory of management accounting: Achievement and prognosis (1980) · Accounting Organizations and Society · doi

  for the Study of Accounting and Information Systems, Accounting, Organisations and Society (1978), pp. 3-14. Horngren, C. T., Cost Accounting: A Managerial Emphasis (3rd ed., Prentice-Hall, Karpik, L. (ed.), Organisation and Environment: Khandwalla, 1972). Theory, Issues and Reality (Sage, 1978). P. N., The Effect of Different Types of Competition on the Use of Management Controls, JournalofAccountingResearch (Autumn, 1972), pp. 275-285. Lawler, E. E. (III), Control

  generalfuture workevidence 5/5
  Keywords: accounting information systems organisations society horngren cost managerial emphasis prentice hall karpik organisation environment khandwalla
• A Study on the Cost Control Measures in Organizations with Reference to Kia Motors (2026) · International Journal of Science Strategic Management and Technology · doi

  Future studies can investigate the impact of cost control measures on organizational performance in other industries. Research can be conducted to develop more advanced cost control techniques and tools. The study suggests that future research can focus on the role of technology adoption and digital financial systems in enhancing decision-making and continuous monitoring of organizational expenses.

  generalfuture-work sectionevidence 5/5
  Keywords: future studies investigate impact cost control measures organizational

Questions about this gap