失敗與挫折并不可怕，可怕的是喪失了自信，喪失了激發(fā)我們積極向上的內(nèi)在動(dòng)力。讓我們重拾信心，始終堅(jiān)信：人生航船由我們自己掌舵，只要鼓起自信的風(fēng)帆，就能戰(zhàn)勝風(fēng)浪，抵達(dá)美好彼岸。ACCA六月考試在即，大家備考時(shí)一定要熟練掌握各科目知識(shí)要點(diǎn)，做好充足準(zhǔn)備。今天東奧小編為大家整理了ACCA考試知識(shí)點(diǎn)，正在備考的同學(xué)們趕快來(lái)看一下吧。

【內(nèi)容導(dǎo)航】

Contingency Theory-權(quán)變理論

【知識(shí)點(diǎn)】

Contingency Theory-權(quán)變理論

Contingency Theory-權(quán)變理論

1 The Theory

Is there a single management accounting system that can be used for all organisations? The answer to this is obviously no.

According to the contingency theory of management accounting, the type of management accounting system that is most appropriate to an organisation depends on "contingent factors" (i.e. factors specific to the organisation designing it). These contingent factors can be categorised into 4 groups:

1) External environment;

2) Competitive strategy and strategic mission;

3) Technology;

4) Firm and industry variables.

2 External Environment

Factors relating to the external environment would focus on the uncertainty of the environment.

In more uncertain environments a more subjective performance measurement system would be expected, while in a more stable environment more concrete targets might be used.

Hopwood discovered that the budget constrained style in an organisation led to dysfunctional behaviour. However, another writer, Govindarajan, suggests that the reason for this is that Hopwood's research was carried out in industries operating in uncertain environments. Had he carried out his research in more stable environments, he may have discovered that a budget constrained approach was more appropriate.

3 Competitive Strategy and Strategic Mission

Contingency theory suggests that different types of strategy would require a different focus in the management accounting system.

4 Technology

Technology relates to the production process used. The contingency theory suggests the following relationship between the nature of production process and the management accounting system.

Standardised, automated processes would be matched with traditional budgetary systems with formal controls.

Less standardised processes, where different tasks are performed, would rely more on personal controls than on accounting performance measures.

5 Firm and Industry Factors

Larger firms are more likely to adopt more sophisticated management accounting techniques such as activity based costing.

Large organisations also have more formalised procedures such as budgets.

Manufacturing industries are more likely to use standard costing and variance analysis, while costs in non-manufacturing industries are likely to be of a discretionary nature, so variance analysis is less appropriate.

6 Critique of The Contingency Theory

While the proposals above would appear to be logical, much of the suggested relationships between the contingent variables and the management accounting system are based on speculation rather than actual empirical evidence.

Contingency theory has not come up with any guide to what types of management accounting system are appropriate to what type of situation. Until contingency theory can provide more concrete proposals about what type of management accounting systems are appropriate in which circumstances, it will remain a theory.

生命需要保持一種激情，這激情能讓別人感到你是不可阻擋的時(shí)候，就會(huì)為你的成功讓路!一個(gè)人內(nèi)心不可屈服的氣質(zhì)是可以感動(dòng)人的，并且能夠改變很多東西。以上就是東奧小編為大家整理的ACCA考試知識(shí)點(diǎn)了，距離6月份ACCA考試時(shí)間已經(jīng)越來(lái)越近，大家一定要合理安排好自己的備考時(shí)間，制定好學(xué)習(xí)計(jì)劃，爭(zhēng)取順利上岸。

注：以上來(lái)自東奧教研團(tuán)隊(duì)

(本文為東奧會(huì)計(jì)在線(xiàn)原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)