8.5. The method
The insights provided from the cluster analysis support the conclusions of Selto et al. (1995)that systems approaches can capture the potential richness of contingency relationships, particularly within multifaceted organizational settings. Clearly there are tradeoffs to be considered in future research. On the one hand, conventional interaction approaches employing regression analyses provide statistical rigour but are restricted to investigating the effects of management accounting practices and only limited dimensions of context. Cluster methods provide a less rigorous set of techniques, however, they can provide far richer insights into the effects of a range of management techniques and multiple elements of management accounting.