The interconnection between structural contingency factors, the accounting information system and management control and management control: a literature review

Abstract

The aim of our research is to take an in-depth look at the characteristics of the accounting information system and management control, and their relationship with structural contingency factors. In this study, we will attempt to demonstrate the impact of these factors on the accounting information system and management control, while highlighting the intrinsic nature of their link. Our aim is to offer a rigorous analysis of this interconnection in order to better understand their dynamics and mutual influence.

In order to carry out this research, we undertook an extensive literature review, examining various academic sources and relevant empirical studies. This literature review enabled us to draw up a comprehensive state of the art on the subject, identifying the main existing theories, models and concepts relating to the accounting information system, management control and structural contingency factors.

The review of existing literature revealed several significant contributions. Firstly, it is widely accepted that the accounting information system plays an essential role in the collection, processing and communication of financial and operational information within the organization. It provides the data needed to feed the management control process, and facilitates decision-making and the evaluation of organizational performance. Furthermore, the literature highlights the importance of structural contingency factors such as size, organizational complexity, strategy, external environment and technology, which influence both the accounting information system and management control practices.

However, despite the valuable contributions of the existing literature, certain limitations have been identified. Some studies focus on specific aspects of the accounting information system or management control, without taking into account the interconnection between the two. In addition, previous work has mainly focused on specific contexts or particular sectors, limiting the generalizability of results. Further research is therefore needed to deepen our understanding of these relationships in various organizational contexts.

Our research aims to fill these gaps by providing an in-depth analysis of the interconnection between the accounting information system, management control and structural contingency factors. By better understanding these dynamics and their impact, we will be able to make significant contributions to the existing literature and provide practical recommendations for companies in managing their accounting information system and management control.

Keywords: accounting information system, management control, structural contingency factors

JEL Classification: G20.

Paper Type: Theoretical Research.