An empirical study of the evidence for contingency theories of management accounting systems in conditions of rapid change

This paper continues the theme of Jones (Accounting, Organizations & Society, 10, 177–200, 1985) which described the findings of an empirical study of the changes introduced into management accounting systems following acquisition. It adopts a contingency theory perspective of the findings; relates them to existing hypotheses; and introduces a test of the theory involving measurement of the control relationships established between acquisition partners. Theoretical expectations for the adaptation of effective post- acquisition MAS are developed and related to success/failure.