Chenhall (2003) has provided an overview of contingency-based studies of management
accounting. These studies have a long tradition dating back to the works of Gordon and Miller
(1976), Waterhouse and Tiessen (1978), Ginzberg (1980), and Otley (1980) and the contingency
approach quickly became the dominant paradigm in empirical management accounting research
(Dent, 1990; Fisher, 1995).