This paper examines the association between environmental uncertainty, accounting information relevance, and organizational performance. From a contingency approach, this paper attempts to contribute to a stream of research that investigates the relationship between accounting information...

Although research suggests that contingency plans (CPs) can help organizations recover from disastrous events with greater ease, most small businesses do not have a CP in place.This study examines business owners' reasons for not creating a CP, as well as their estimates of the likelihood that...