THE APPLICATION OF CONTINGENCY THEORY IN ACCOUNTING AND MANAGEMENT PRACTICE: A SYSTEMATIC LITERATURE REVIEW FROM 2013 TO 2023

This paper discusses the application of contingency theory in management and accounting. The study also explains the factors influencing contingency theory and how the theory has developed over time. This research uses a systematic literature review (SLR) approach and applies inclusion and exclusion criteria. Data was collected by selecting papers indexed in Scopus from 2013 to 2023. This study aims to examine the development of contingency theory in the application of accounting and management over time.