Journal of Business and Management Sciences
ISSN (Print): 2333-4495 ISSN (Online): 2333-4533 Website: Editor-in-chief: Heap-Yih Chong
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Journal of Business and Management Sciences. 2013, 1(5), 96-104
DOI: 10.12691/jbms-1-5-3
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The Study of Contingency Components Roles in the Design of Municipals' Accounting Systems: A Case Study

Sadegh Alboali1, Esmail Hamid2, and Seyed Abdollah Moosavi3

1Department of Accounting, Mahshahr Branch, Islamic Azad University, Mahshahr, Iran

2Department of Accounting, Shadegan Branch, Islamic Azad University, Shadegan, Iran

3Faculty of technical, Shahid Chamran ,Ahwaz, Iran

Pub. Date: October 13, 2013

Cite this paper:
Sadegh Alboali, Esmail Hamid and Seyed Abdollah Moosavi. The Study of Contingency Components Roles in the Design of Municipals' Accounting Systems: A Case Study. Journal of Business and Management Sciences. 2013; 1(5):96-104. doi: 10.12691/jbms-1-5-3


Generally, the main idea of contingency view is that there is no sole best way to solve a problem or do a specific job. The best way depends on the situation. This is an applied- survey research. In this research, there are four variables, organisation structure, technology, organisation environment, and human resources as contingency components which are considered as predetermined components in designing accounting systems. This research tries to answer the question which states whether contingency components are considered in designing Municipals accounting systems in Khuzestan province (Iran)? In this research, first we received the data by sending the questionnaires manually to accountants, accountant managers and experts in 34 municipal districts and centres in Khuzestan province. Then, the data of selected samples are analysed based on single sample T- test, independent T, and Chi-Square leading to the results of this research. The findings show that the accounting systems of Khuzestan province municipals are mostly designed based on contingency components which in comparison with similar researches, are significantly contradictory. The respondents’ viewpoint about “human resources” component has not been articulated profoundly and suitably. In this research, it has been clearly found that the role that “organization structure” plays in designing accounting system is not more than that of “organization environment”.

accounting system contingency approach organisation environment technology organisation structure

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