Contingency Theory Perspectives in Behavioral Accounting Research: A Systematic Literature Review on Uncertainty, Control Systems, and Managerial Performance

Ryanti Destari; Putri Rahma  Namira; Quincy Anwary Alie  Arafah; Niar Azriya

doi:10.31004/riggs.v5i1.7963

Authors

Ryanti Destari Universitas Sriwijaya
Putri Rahma Namira Universitas Sriwijaya
Quincy Anwary Alie Arafah Universitas Sriwijaya
Niar Azriya Universitas Sriwijaya https://orcid.org/0009-0006-7783-3707

DOI:

https://doi.org/10.31004/riggs.v5i1.7963

Keywords:

Teori Kontingensi, Akuntansi Perilaku, Management Control Systems, Ketidakpastian Lingkungan, Kinerja Manajerial

Abstract

Riset akuntansi perilaku (behavioral accounting research) terus mengalami perkembangan yang signifikan, khususnya dalam penerapan contingency theory sebagai kerangka analitis untuk memahami efektivitas sistem pengendalian manajemen di tengah dinamika ketidakpastian lingkungan. Penelitian ini bertujuan mensintesis bukti empiris mengenai bagaimana Management Control Systems (MCS) berfungsi sebagai mekanisme adaptif dalam memitigasi dampak negatif ketidakpastian lingkungan terhadap kinerja manajerial. Dengan fokus pada perspektif akuntansi keperilakuan, tinjauan ini mengeksplorasi peran kognisi dan motivasi manajer dalam merespons desain kontrol yang berbeda.. Penelusuran dilakukan pada basis data Scopus, Web of Science, dan Google Scholar dengan rentang publikasi 2021 hingga 2025, menghasilkan 10 artikel yang memenuhi kriteria inklusi. Sintesis tematik menunjukkan bahwa efektivitas MCS tidak bersifat universal, melainkan sangat ditentukan oleh keselarasan kontekstual antara karakteristik lingkungan dan rancangan sistem yang diterapkan. Perceived environmental uncertainty (PEU) terbukti memainkan peran moderasi yang kompleks dan nonlinier dalam hubungan antara kapabilitas analitik, sistem pengendalian, dan kinerja organisasi. Variabel perilaku manajerial seperti kepercayaan diri, diskresi, dan kapabilitas adaptif turut berkontribusi sebagai faktor kontingensi yang menentukan. Kesenjangan riset yang teridentifikasi meliputi keterbatasan konteks industri, minimnya pendekatan longitudinal, serta kurangnya eksplorasi terhadap variabel psikologis mendalam dan peran transformasi digital sebagai faktor kontingensi baru.

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