contingency theory
the contingent control literature is based on the premise that correct match between contingent factors and a firm's control package will result in desired outcomes.
contingency theory explains how an appropriate accounting information system can be designed to match the organization structure, technology, strategy, and environment of the firm.
it suggests that universal application are inappropriate and a framework for analysis is developed to suggest alternative performance measures, incentive and evaluation use in organizations (otley,1980; Emmanuel, Otley and Merchant, 1990; Innes and Mitchell, 1990; Drury, 2000).