This paper explores the contingencies and strategies that enable organizations to effectively integrate Big Data into their management accounting system. Drawing on Contingency Theory and a comprehensive literature review, the study identifies six critical contingency factors: environmental uncertainty, organizational culture, technological infrastructure, skills and competencies, data availability and governance, and organizational strategy. A conceptual model is proposed that synthesizes these factors and their corresponding strategic responses, demonstrating that successful Big Data integration requires a holistic approach rather than isolated technological initiatives. Thereby, this paper extends the contingency theory beyond traditional implementation and effectiveness concerns to encompass the development and evolution of management accounting through Big Data exploitation. It offers an integrated framework that connects contextual contingencies with specific strategic actions, providing both theoretical advancement and practical guidance for organizations navigating digital transformation in management accounting.