made a first important step addressing
issues related to the mismatch between verbal statements
of hypotheses in management accounting research and
the use of moderated regression analysis (MRA). More
recently, Gerdin and Greve (2008) discussed the suitability
of different techniques to test contingency theory’s forms
of fit, calling for hypothesizing and testing more specific
sub-forms of fit. Building on their research, we address
several remaining ambiguities regarding how to conduct
contingency research. These ambiguities are related to both
specific sub-forms of fit and the power of the methods
to test them. Our aim is to reinforce the theoretical and
methodological ground of future contingency-driven studies
in management accounting.