In this mechanistic and formal trend we could also include what is known as contingency theory, which, according to Amat (1991), is a simplification of systems theory. This approach maintains that no control system is ideal for all organisations, but instead depends on the circumstances in which it finds itself (Amat, 1991). It is thought to have been developed by Burns and Stalker (1961), Thomson (1967), Woodward (1965), Lawrence and Lorsch (1967), and Gordon and Miller (1975). Attention has been drawn to the existence of three fundamental contingency factors in the design of control systems: technology, dimension and environment,.
