Although extensively studied in the last two decades, contingency theory has been givenudrelatively little consideration in terms of the factors that influence the accountingudinformation systems. Few organizations appear to have systematic processes in place forudmanaging the evolution of their measurement systems and few researchers appear toudhave explored two of the main questions: What are the requirements of accountingudinformation in UAE banks? And, how efficient is the accounting systems in UAE banks?udThe paper addresses these questions by providing empirical evidence of managementudaccounting information contingencies based on a sample of banks in the UAE.
展开▼
