Norman Silalahi, and Sambas Ade Kesuma. “A Systematic Literature Review of Contingency Theory in Management Accounting and Control Systems (2010–2024)”. IKRAITH-EKONOMIKA, Vol. 8, no. 3, Nov. 2025, pp. 1670-84, https://journals.upi-yai.ac.id/index.php/IKRAITH-EKONOMIKA/article/view/6011.