Abstract:

Contingency Theory although extensively studied in the last two decades, has relatively been given little consideration in terms of the factors that influence Accounting Information Systems. Few organizations appear to have systematic processes in place for managing the evolution of their measurement systems, and few researchers appear to have explored these two important questions: What are the requirements and the provisions of accounting information in U A E banks? And, how efficient is the accounting systems in UAE banks? The paper addresses these two questions by providing an empirical evidence of management accounting information contingencies based on a study conducted at a sample of UAE banks.