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The primary purpose of this study was to explore the relationship between the variables covered in this study - the Accounting Information System and environmental uncertainty among agri-related cooperatives- and provide personal knowledge and a framework for the contingency theory. The research advocates that most entities need to modernize their business operations due to the emergence of technological advances to support organizational change and decisionmaking. The study's findings aim to benefit agri-related cooperatives, such as the Board of Directors, the Management, the Entrepreneurs, and future researchers seeking insights. The study focused on agrirelated cooperatives in Davao del Norte, targeting accountants or bookkeepers. The selection of respondents was made in a complete enumeration involving seventy-four (74) respondents for the survey as per the data provided by the Cooperative Development Authority. The methodology aims for more reliable insights into the Accounting Information System and environmental uncertainty representing the agri-related cooperative sector. The findings indicate that adequately using a reliable Accounting Information System helps businesses deal with uncertainties. However, the greater the likelihood of environmental uncertainty, the greater the possibility that the Accounting Information System is unlikely to capture operational issues useful for decision-making. Thus, this study concludes that the Agri-related cooperatives in Davao del Norte are highly uncertain, and the usage of the Accounting Information system did not significantly affect the decision- making process. [ABSTRACT FROM AUTHOR]

Customer relationship management (CRM) is a strategic approach to manage an organization's interaction with current and potential customers. Artificial Intelligence (AI) can analyze huge volume of data without human intervention. The integration of AI with existing legacy CRM system in the business to customer (B2C) relationship makes sense given the massive potential for growth of AI integrated CRM system. Failure to plan AI-CRM technology implementation in an organization could lead some to success and others to failure. The Contingency theory states that it is not possible for organizations to take decisions without a contingency plan and the optimal course of action depends on the internal and external circumstances. The Dynamic Capability View theory emphasizes the organizational ability to react adequately in a timely manner to any external changes and combines multiple capabilities of the organization, including organizational CRM and AI capabilities. Against this background, the purpose of this study is to examine the success and failure of implementation of AI integrated CRM system in an organization from B2C perspective using Contingency theory and Dynamic Capability View theory. The study finds that information quality, system fit, and organizational fit significantly and positively impact the implementation of AI-CRM for B2C relationship management. Also, there is a moderating impact of technology turbulence on both acceptance and failure of AI-CRM capability in the organization. [ABSTRACT FROM AUTHOR]

Patterns of devolution of human resource management responsibilities to line managers vary significantly, giving rise to the important question of what accounts for such variability in the assignment of these responsibilities. Building on theoretical insights from both contextual strategic human resource management and structural contingency theory, we conceptualise the combined role of both proximal and distal factors in the form of institutional, competitive, and heritage-based mechanisms in accounting for variations in devolution. Then, employing data from 5918 organisations across 35 countries, we test our ideas using multi-level modelling. We find that competitive and heritage mechanisms, as more proximal influences, offer explanatory power, while the more distal institutional factors included in our analysis do not reach significance. Our work underscores the importance of theorizing the role of multiple, co-occurring proximal and distal multi-level influences when seeking to unearth commonalities and differences in the uptake of devolution in different contexts. This study also complements the predominant managerialist view on the assignment of human resource management responsibilities to line managers commonplace in the literature. [ABSTRACT FROM AUTHOR]

Management Control System is a tool for guiding and supervising corporate governance to ensure the achievement of organizational objectives and the effective and efficient performance of management. Industrial companies typically maintain material supplies to ensure their survival. Therefore, an appropriate control system is essential for better supervision of the raw material procurement process. This qualitative case study aims to analyze the implementation of management control in textile companies from the perspective of contingency theory. This theory posits that no single control system is universally applicable and suitable for all organizations in every situation. Most management controls implemented by companies generally align with Contingency Theory, though they have not been utilized to their full potential. Contingency theory helps companies identify the most accurate practices for corporate management control. The results showed that management control is significant for a company because the business world presents many challenges and problems from both the internal and the external environments. The results of this research enrich knowledge and thinking, expand references for further research, and provide information for researchers and company managers. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Contabilidade & Controladoria is the property of Revista de Contabilidade & Controladoria RC & C and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The purpose of this study is to address the emerging concept of women on boards as a solution to breaking gender barriers in boardrooms and its influence on sustainability reporting in Sri Lankan companies. The study aims to explore the relationship between the representation of women on boards and sustainability reporting, while also investigating the potential role of gender diversity in promoting sustainability in social, economic, and environmental spheres. The research adopts a comparative approach to examine the degree of women on boards and the level of sustainability reporting in Sri Lanka. The study utilizes the resource dependency theory, contingency theory, and agency theory as theoretical frameworks to analyze the association between women directors on boards and sustainability performance. Archival data from the highest market capitalization companies during the period of 2016 to 2019 is collected from audited annual financial statements. The study reveals a significant positive relationship between the presence of women on boards and sustainability reporting in Sri Lanka. It addresses the empirical and contextual gaps in this area, providing valuable insights into the positive impact of gender diversity on corporate sustainability practices in the Sri Lankan context. The research emphasizes the pragmatic solution of including women's voices in the boardroom to foster gender diversity and create an interest in sustainability, which is an emerging trend in the country. Overall, this study adds valuable knowledge to the fields of corporate governance, gender diversity, and sustainability reporting. [ABSTRACT FROM AUTHOR]

National surveys show that criminal justice organizations must devote considerable energy to recruiting qualified personnel and, in some cases, they struggle to attract sufficient applicant pools. To address these problems, organizations may use salary as a means of attracting candidates. From a contingency theory perspective, pay should be higher when the demands of the work and the nature of the organizational environment serve as detractors to successful recruitment. Using data from national surveys of prosecutor offices, this study explores the relationship between salary, the environment, and the organization. Results suggest that prosecutor pay is consistently related to county cost of living and, in different analytical models, caseload, government form, community conservatism, and rurality. The implications for theory and policy are discussed. [ABSTRACT FROM AUTHOR]

Copyright of ConTexto is the property of ConTexto and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The advertising industry has recently witnessed proliferation in native ads, which are inserted into a web stream (e.g., a list of news articles or social media posts) and look like the surrounding nonsponsored contents. This study is among the first to examine native ads and unveil how their effectiveness changes across serial positions by analyzing a large-scale data set with 120 ads. For each ad, the authors use separate "natural experiment" studies to compare the ad's performance as its serial position varies. Subsequently, they conduct a meta-analysis to generalize the results across all studies. The results reveal vastly asymmetric effects of native ad serial position on publishers' metrics (click-based) versus advertisers' metrics (conversion-based). As serial position lowers (i.e., from rank 1 to a lower rank), there are only modest changes in publishers' metrics, but drastic reductions in advertisers'. This pattern is unique to native ads and has not been indicated by prior research on ad serial position. Moreover, the authors show the moderating effects of audience gender and age. The findings provide new and timely implications for researchers and marketers. [ABSTRACT FROM AUTHOR]

Contingency theory suggests the best way to organise and lead an organisation, or to make decisions, depends upon internal and external situational factors, e.g. organisational size, operational scope and environmental uncertainty. Humanitarian organisations use various process management tools, including codes of conduct and standards. Large non-governmental organisations (NGOs) seem especially attracted to standards. The purpose of this paper is to advance our understanding of process improvement techniques, with a focus on standards, in use by humanitarian NGOs. Content analysis is the method employed in this study. A sample of humanitarian NGO annual reports and web pages is studied to describe the NGOs and determine their approaches to process improvement. The sample contains a mix of NGOs based on their location (France or Canada), organisational size and scope of operations (development aid, disaster relief, etc.). Contingency theory is useful in linking contingency factors to process improvement approaches. NGO size, operational scope and organisational culture factors are linked to use of standards. This is one of the first (if not the first study) to adopt contingency theory in an investigation of process improvement approaches among humanitarian NGOs. It focuses on a managerial issue of great relevance - process improvement in humanitarian operations. [ABSTRACT FROM AUTHOR]

Organizational autonomy is a fundamental organizational design choice that holds a central position in management theories and practice. To date, this construct has suffered from definitional vagueness and conceptual fragmentation in its academic study across different management subfields. Drawing from a review of 87 articles appearing in top academic management journals, we had four objectives. We sought to establish clarity and consensus on the construct of organizational autonomy, to review the fragmented fields of studies on its determinants and outcomes, to identify unresolved or neglected debates, and to provide an organizing template for guiding future research. In a first section, we discuss the development of the organizational autonomy construct and review its diverse definitions, primary determinants, and outcomes. In a second section, we provide a set of recommendations spanning methodological directions and conceptual opportunities on the overlooked dynamics of organizational autonomy. Overall, our review provides a unified framework and direction for enhancing the understanding of one of the management field's fundamental concepts. [ABSTRACT FROM AUTHOR]

The outcomes of centralized or decentralized decision making in public organizations have been a subject of intense debate in the literature for more than a century now. This study revisits this debate by examining whether the degree of centralization influences the implementation of four types of organizational changes: reorganization, service contracting, technology adoption, and performance information use. We conceive of organizational decision making as a ladder—at one end is a very centralized approach where the chief executive primarily makes all major decisions, and at the opposite end is a highly decentralized approach where lower-level employees participate in shaping strategic decisions. Using the results from a national survey of midsized and large city governments, the ordered probit regressions, and additional robustness tests, show that moderation matters more than the polar ends. Moreover, moderate centralization and decentralization have distinct influences on the implementation of different types of organizational change. The findings challenge the conventional thinking that the choice between centralization or decentralization is binary, where one structure is always better than the other. Consistent with contingency theory, public organizations demonstrate strategic behavior in the choice of decision-making structure to adapt to environmental and organizational contingencies. [ABSTRACT FROM AUTHOR]

There is limited knowledge regarding whether market competition (MC) influences the adoption of green market orientation (GMO) by small and medium enterprises (SMEs). Moreover, there is no clear understanding of whether the strategic alignment between differentiation strategy (DS) and the adoption of GMO and MC accounts for these enterprises' financial performance (FP). This study aims to draw on contingency theory and the natural resource-based view to shed light on these questions by proposing a research model, which demonstrates the relationship between MC and GMO and the mediating effects of DS on the relationship between MC, GMO, respectively, and FP. Data were collected from 172 SMEs that are currently operating in Vietnam. The partial least square structural equation modelling technique was executed to examine the research model. The results reveal that the intensity of MC influences SMEs to adopt GMO. Furthermore, it was also shown that DS fully mediates the relationship between MC, GMO, and FP. This study provides four significant contributions to environmental management research and contingency theory. In addition, this study provides crucial practical implications for SMEs operating in Vietnam. [ABSTRACT FROM AUTHOR]

Using a rigorous panel of experts from diverse sectors and organisational sizes, the paper investigates the enablers and the role of people & management, technology & innovation mechanisms in traditional and digital technological organisations, unveiling the context-specific interventions triggered by specific mechanisms leading to the outcomes of sustainable industry 4.0 (I4.0) and transition to Industry 5.0 (I5.0). The under-researched causal relations among enablers are seen through the lenses of the structural contingency theory (SCT) and the Context-Intervention-Mechanism-Outcome (CIMO) logic. Interventions are enablers in action. Based on a set of enablers from the literature, cause and effect diagrams are derived from Fuzzy Delphi and FDEMATEL methods. Two distinct roadmaps resulted from the research. The findings of the roadmaps emphasise different outcomes in organisations of different sizes, technologies and strategies (traditional or digital). For the outcome of strengthening I4.0, the leading resulting enabler is corporate culture. To transition to I5.0, a more extensive set of enablers is required, comprising a combination of corporate culture, use of natural resources, consistent data flows, data security, and effective communications. This study contributes to practice with two roadmaps for sustainable technological advancement for both traditional and digital technological organisations and contributes to theory by applying a novel combination of theories to a new field of study. • Investigates enablers for sustainable I4.0 integration and transitioning to I5.0 • Builds upon theory and empirical evidence from multiple real-world industries • Combines contingency theory and Context-Intervention-Mechanism-Outcome logic • Offers design propositions for traditional and digital technological organisations • Cause and effect diagrams are derived from Fuzzy Delphi and FDEMATEL methods. [ABSTRACT FROM AUTHOR]

The expectation that selection practices contribute to organizational performance has been long assumed; however, research on personnel selection has neglected to consider why firms differ in their use of selection practices and whether selection practices relate to organizational performance under different competitive environments. Based on strategic human resource management research, we introduce contingency theory to examine whether external (industry characteristics) and internal (prior firm performance and collective turnover) environments affect the use of selection practices, how the adoption of selection practices relates to subsequent firm performance, and whether the external (industry) and internal (selection stages and collective turnover) environments moderate the selection-performance relationship. Using a sample of 413 firms, we found that firms use more selection practices when there is less collective turnover and when firms are within low-growth and stable industries. The results also show that firms employing more selection practices generated greater productivity but not profit. Positive effects occur when firms have less collective turnover and are within dynamic industries but, surprisingly, the effects of selection on performance can actually be negative in stable industries. These findings provide new insights about the strategic value of personnel selection; one that is sensitive to and contingent upon competitive environments. [ABSTRACT FROM AUTHOR]

Purpose: According to the contingency theory, the success of any organization depends on the implementation of designs tailored to the capabilities and infrastructure of that organization. Paying attention to the capabilities and infrastructure in the process of designing innovation strategies can improve the financial performance of any organization. Therefore, the purpose of this study is to analyze the effects of innovation strategies on financial performance mediated by contingency variables such as human capital, structural capital, customer capital, management accounting information systems, internal process performance and customer performance. Methodology: The present study is practical in nature and is considered as a descriptive-exploratory correlation study. The required data were collected through questionnaire. The statistical population of the present study is manufacturing companies of Hamadan. Regression analysis and structural equation modeling were used to test the hypotheses and analyze the data. SPSS and SmartPLS software were also used to analyze the data. Findings: According to the research findings, Innovation strategies have a positive and significant effect on financial performance. Contingency variables (human capital, structural capital, customer capital, management accounting information systems, internal process performance and customer performance) have a positive and significant effect on the relationship between innovation strategies and financial performance. This means that part of this relationship is explained and mediated by these variables. The research findings indicate the demographic variables of gender, age, education, field of study, years of service and type of industry do not have a significant effect on financial performance. Originality/Value: Since the companies' going concern depends on their successful financial performance, so, innovation strategies through improving financial performance can play a significant role in the companies' going concern. [ABSTRACT FROM AUTHOR]

This paper examines how firms achieve strategic fit with the external environment disrupted by the Covid 19 pandemic. The strategy formulation phase is studied concerning the firm's size for short-term and long-term time horizons. The context of this study is Covid 19 disruptions and how firms from the Construction industry manage supply chain uncertainties. The qualitative interview technique is used to collect data from 13 contracting firms operating in the construction industry of the United Arab Emirates. The contingency theory approach is used to analyze the strategy formulation of firms during Covid 19 pandemic. Results indicate that while developing strategies to manage supply chain disruptions, medium-size firms tend to be more secure and safe. At the same time, large organizations can deploy their resources to reduce risks caused by supply chain uncertainties. However, for a more extended time, medium-size firms adopt a wait-and-see strategy compared to large firms' Reactive or Proactive strategies. The use of contingency theory elaborated how construction firms achieve strategic fit to cope with Covid 19 disruptions. Organizations with more resources can opt for more reactive strategies, while most firms wait before taking any particular actions. The disruptions caused by Covid 19 are the first time phenomenon and thus require more detailed knowledge to proactively deals with it. Furthermore, an empirical model to reduce risks caused by Covid 19 disruptions is provided in the end. [ABSTRACT FROM AUTHOR]

In this work, we addressed the epistemology of Leadership styles and supporting theories, providing a new perspective on the emerging themes after careful analysis and revision. From examining 37 leadership supporting theories, and 120 leadership styles, themes relating to the nature of Leadership emerged from the analysis, such as "cognitive" or "behavioral;" "situational" or "transformational;" "eye-to-eye" or "remote," and from the literature review, such as "informal or formal," "small groups" or "organizations," and leaders. As a result, we believe it is possible to reduce somehow the confusion that has contaminated leadership research for more than a century, paving the way for future research by understanding complex concepts affecting Leadership over the centuries. [ABSTRACT FROM AUTHOR]

The key study question is how strategic agility determinants do influence organisational goals. And the objective of this study is to investigate the relationship of strategic agility determinants (operational agility, customer alertness agility, competitor awareness agility, and strategic business relationship agility) and goal achievement. This study employs dynamic capability and contingency theories to draw the conceptual model. The data from 401 e-Commerce businesses are analysed by regression analysis to assess the variable validity, reliability and test the posited hypotheses. The results found that all determinants of organisational strategic agility including operational agility, customer alertness agility, competitor awareness agility and strategic business relationship agility positively influence goal achievement. The study suggests organisations should practice organisational strategic agility to encourage the achievement of goals and objectives by combining all detected data to better understand the unpredictable in customers' needs or preferences and environmental turbulences. Future research can examine the analysis model in different cultural target or country contexts to validate the results of a broader business types. [ABSTRACT FROM AUTHOR]

The paper discusses the application of three major theories of leadership in the education field. The paper starts with the trait theories and the possibility of its application in the education system from the highest position down to the teacher classroom. The second theory this paper sheds light on is the situational leadership theory. It looks into the literature regarding its application in the same system, i.e. education. The last theory this paper discusses is the contingency theory. It showcases the definition of the theory and the literature around its application in the educational system. The paper finally concludes that all theories are applicable according to the literature and research made on the topic. [ABSTRACT FROM AUTHOR]

This paper presents the theoretical rationale for a contingency theory of relating management. The purpose of building such a contingency approach is to assist organizations in assessing and managing the dynamics of relationships with their external and internal publics when conflicts arise. Through integrating interdisciplinary literature from public relations and conflict management, this theoretical framework argues that contingent organization-public relationships (COPRs) in the conflict management process are highly dynamic and complex. COPRs influence relationship qualities and depend on three main categories of antecedents, including predisposing, situational, and contextual elements. An up-to-date case about conflicts between Johnson & Johnson and its baby powder consumers was analyzed to illustrate propositions from the postulated theory. Implications of this article help to move public relations theory beyond static and microlevel measurements of relationships and add value to the conflict theory literature, which mainly focuses on intra-organizational or interpersonal conflicts [ABSTRACT FROM AUTHOR]

Drawing on insights from both rhetorical arena theory and contingency theory of conflict management, this study examines the role of political factors in shaping stakeholder groups' perceptions and organizational responses and stances in a scansis of a multinational corporation. This study combined qualitative content analysis and semantic network analysis to analyze organizational responses, news coverage, and social media posts regarding the National Basketball Association (NBA)–China crisis in 2019, triggered by an online comment from a team executive supporting the Hong Kong protesters. The findings show (1) the presence of diverse and rich political-laden and politically divided discussions in news coverage and social media posts, (2) a subsequent change in the NBA's stance, from accommodative toward defensive, in response to those discussions, and (3) the great role of geopolitics/international politics and political values as political contingency factors in steering organizational, media, and digital public discourses. Theoretical and practical implications are discussed. [ABSTRACT FROM AUTHOR]

Copyright of Actas de Diseño is the property of Facultad de Diseno y Comunicacion, Fundacion Universidad de Palermo and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article aims to study the factors that influence management accounting change’ by focusing on the contingency theory. This study contains a theoretical model that explains the relationships between the contingent variables and management accounting change. Using smartPLS3 software, the results obtained indicate that the differentiation strategy is the most important variable affecting changes in management accounting systems, and that the relationship between competition and changes in management accounting systems is mediated by a differentiation strategy and a decentralized organizational form. [ABSTRACT FROM AUTHOR]

Salespersons’ customer orientation has attracted considerable attention from practitioners and researchers. By distinguishing customer-oriented attitude from behavior, this study sheds light on customers’ perceptions of salespersons’ empathy, as a missing link between customer orientation and customer-related outcomes. Noting the increasing age diversity among salespersons and customers, this study also investigates whether age differences in salesperson–customer dyads moderate the relationships of salespersons’ customer-oriented attitude and behavior with customer outcomes. Finally, this study examines salespersons’ climate perceptions as antecedents of their customer-oriented attitudes. Results of multilevel modeling with data from 164 salespersons and 405 customers reveal that salesperson empathy, as perceived by customers, is an important facilitator of the customer orientation–satisfaction relationship. When there are large age differences, salespersons’ customer-oriented attitude becomes more important for making customers feel understood by salespersons. Regarding antecedents, salespersons’ customer-oriented attitude is influenced by their perceptions of team-member exchange and age-inclusive climate. [ABSTRACT FROM PUBLISHER]

The law of requisite variety is widely employed in management theorizing and is linked with core strategy themes such as contingency and fit. We reflect upon requisite variety as an archetypal borrowed concept. We contrast its premises with insights from the institutional literature and commitment literature, draw propositions that set boundaries to its applicability, and review the ramifications of what we call "complexity misalignment." In this way we contradict foundational assumptions of the law, problematize adaptation- and survival-centric views of strategizing, and theorize the role of human agency in variously complex regimes. [ABSTRACT FROM AUTHOR]

This paper examines when firms pursue structural realignment through business unit reconfiguration, specifically by recombining business units. Our results refine and extend contingency theory and studies of organization design by drawing on theories of decision avoidance and delay to describe environmental conditions when firms pursue or postpone structural realignment. Our empirical analysis of 46 firms from 1978 to 1997, operating within the U.S. medical device and pharmaceutical sectors, demonstrates that while decision makers initiate structural recombination during periods of industry growth (i.e., munificence), they reduce their recombination efforts during periods of industry turbulence (i.e., dynamism), and managerial turbulence (i.e., growth in top management team size). We also find evidence that firms delay realignment and bide their time for better environmental conditions of declining turbulence and industry growth before pursuing more structural realignment. Together, these findings suggest that decision makers often delay initiating structural recombination until they can effectively process information and assess how structural changes will help them realign the organization to the environment. [ABSTRACT FROM AUTHOR]

The need for environmental sustainability disclosure (ESD) by listed firms in Nigeria has received considerable attention from researchers. Contingency theory suggests that reporting practices of firms are determined by both internal and external factors. However, discussion around what drives sustainability reporting in the first place has been tilted only towards the firm characteristics. In this regard, this study examines whether nine (9) identified industry-level factors could have sufficient explanatory power for ESD in listed non-financial firms in Nigeria. The study employed questionnaire to collect primary data relating to these factors and proxies of sustainability reporting as stipulated in the Global Reporting Initiative Framework. Responses were received from 165 accountants and 157 investors who either work or invest in listed nonfinancial companies in Nigeria. Logistic regression was used to test the stated hypothesis using E-Views 8 to aid the analysis. Outcome of the study revealed that ESD is significantly determined by the identified industry-level factors. Individually, the statistical evidence provides that pre-empting environmental regulation, occurrence of global environmental events; desire to attract international investors and competition for sustainability reporting awards motivate listed firms towards ESD more than others. Evidence from this study provides support for contingency theory and enriched sustainability reporting literature. The study recommends that managers of listed firms should take cognizance of these contingent industry-level factors while deciding on the level of their ESD as well as when formulating sustainability policy for their companies. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to examine the impact of lean manufacturing (LM) on the financial performance of companies affected by emergency situations. It additionally explores the role of advanced manufacturing technologies (AMTs) in complementing LM to enhance financial performance in emergency and non-emergency situations. Design/methodology/approach: Both survey and archival data were collected from 219 manufacturing companies in China. With longitudinal data collected before and after an emergency situation (i.e. Typhoon Rumbia), regression analysis was conducted to investigate the effects of LM and AMTs on financial performance in different contexts. Findings: Our results reveal an inverted U-shaped relationship between LM and financial performance in the context of emergency. We also found that AMTs exerted a positive moderation effect on the inverted U-shaped relationship, indicating high levels of AMTs that mitigated the inefficiency of LM in coping with supply chain emergencies. Research limitations/implications: Through simultaneous investigation of LM and AMTs as bundles of practices and their fit with different contexts, this study takes a systems approach to fit that advances the application of contingency theory in the Operations Management literature to more complex patterns of fit. Originality/value: This study illuminates how AMTs support LM practices in facilitating organizational performance in different contexts. Specifically, this study unravels the interaction mechanisms between AMTs and LM in influencing financial performance in emergency and non-emergency situations. [ABSTRACT FROM AUTHOR]

This qualitative study examines membership processes in groups operating in an uncertain environment that prevents them from fully predefining new members’ roles. I describe how nine elite high-end, cutting-edge culinary groups in the U.S. and Europe, ranging from innovative restaurants to culinary R&D groups, use negotiated joining—a previously undocumented process—to systematically construct and fill these emergent, open-ended roles. I show that negotiated joining is a consistently patterned, iterative process that begins with a role that both aspirant and target group explicitly understand to be provisional. This provisional role is then jointly modified and constructed by the aspirant and target group through repeated iterations of proposition, validation through trial and evaluation, and selective integration of validated role components. The initially provisional role stabilizes and the aspirant achieves membership if enough role components are validated; otherwise the negotiated joining process is abandoned. Negotiated joining allows the aspirant and target group to learn if a mutually desirable role is likely and, if so, to construct such a role. In addition, the provisional roles in negotiated joining can support absorptive capacity by allowing novel role components to enter target groups through aspirants’ efforts to construct stable roles for themselves, while the internal adjustment involved in integrating newly validated role components can have the unintended side effect of supporting adaptation by providing opportunities for the groups to use these novel role components to modify their role structure and goals to suit a changing and uncertain environment. Negotiated joining thus reveals role ambiguity’s hitherto unexamined beneficial consequences and provides a foundation for a contingency theory of new-member acquisition. [ABSTRACT FROM PUBLISHER]

This study fills a critical research gap by assessing the effectiveness of the Malcolm Baldrige National Quality Award (MBNQA) model within a government organisation and by comparing the effectiveness of the categories within the MBNQA model in government to the effectiveness of the categories of the MBNQA model in different industries. This study examines the relative effectiveness of each Baldrige category in the MBNQA 2013–2014 framework to results using data from a municipal government. We tested the hypothesised research model employing partial least squares (structural equation modelling). The results validate the effectiveness of the Baldrige categories and quantitatively support the theoretical foundations of the Baldrige model. Drawing on contingency theory, we explore the commonalities and differences of the effectiveness of Baldrige categories across different industries. The comparisons provide evidence that the Baldrige model has experienced the appropriate adaptations over years. This work discusses theoretical and managerial implications, and suggests future research directions. [ABSTRACT FROM PUBLISHER]

Despite the growing global importance of sustainability issues, scant research has examined marketing strategy sustain-ability issues in international settings. Although significant prior work has examined drivers and performance consequences of adaptation/standardization of marketing strategies in international markets, researchers have yet to apply this avenue of inquiry to sustainable marketing strategies. Building on contingency theory and the concept of strategic fit, the authors develop a model of drivers of sustainable export marketing strategy adaptation and explore the circumstances under which such a strategy affects export performance. Using a sample of U.K. exporters, they find that various macro- and microenvironmental factors are responsible for sustainable export marketing strategy adaptation, which shapes the nature of sustainable export marketing strategy fit and its export venture performance outcomes. The results indicate that sustainable export marketing strategy adaptation is the outcome of the differences between home and export markets in terms of economic and technological conditions, competitive intensity, customer characteristics, and stakeholder pressures. Moreover, the performance relevance of sustainable export marketing strategy adaptation requires adequate fit with these macro- and microenvironmental factors. [ABSTRACT FROM AUTHOR]

Background. Budgetary participation has a positive impact on a variety of emotional and behavioural responses. However, the review of empirical studies conducted in Tunisia reveals a low participation rate among operating managers in the budget control systems of their companies. Research aims. The purpose of this study is to understand, from a contingency perspective, the practices of budgetary participation in Tunisian companies. It aims to explore forms of budgetary participation practised by Tunisian companies and examine to what extent Tunisian cultural variables explain these budgetary behaviours. Methodology. A qualitative methodology based on a single case study was used. The data collected were the subject of a thematic content analysis. Findings. The results show that the Tunisian companies have serious difficulties engaging in budgetary participation. Several factors hinder the implementation and operation of this budgetary practice. The primary factors include personality variables that, although interact with cultural values rooted in Tunisian society, create a psychological inconsistency between the ideal environment for the development and success of a participative approach and the environment of the Tunisian company. [ABSTRACT FROM AUTHOR]

This study aims to develop a contingency framework for the relationship between Value-based Management (VBM), corporate governance (CG) and organizational performance. It examines whether a fit between contingency variables (agency conflicts, strategy and decentralization), and VBM implementation is associated with performance. It also examines whether CG, as operationalized by compliance with the Combined Code on Corporate Governance (CCCG), mediates the relationship between VBM and performance. To achieve this aim, a cross-sectional survey, based on a questionnaire, was conducted to identify the level of VBM implementation and contingency variables in the large and medium quoted companies in the UK. The questionnaire targets the Chief Financial Officers (CFOs) in these companies as key informants. In addition, a content analysis of the annual reports of the sampled companies was used to measure the level of compliance with the CCCG. Financial data have been obtained from the DataStream. The Partial Least Squares Structural Equation Modelling (PLS-SEM) was used for data analysis. The results suggest that VBM implementation is positively associated with agency conflicts, low cost strategies and decentralization. Compliance with the CCCG is positively associated with agency conflicts and the fit between them is associated with the market-based performance. VBM has no significant direct effect on the market-based performance. However, it has indirect positive effect on the market-based performance acting through compliance with the CCCG as a mediating variable. These results shed light on the importance of considering contingency variables, as well as CG in addressing the relationship between VBM and performance, which help explain the mixed results in the VBM literature. The results also can help managers and directors in designing performance management systems (PMSs) that fit in with context. The study contributes to the literature by developing a theoretical model that links a PMS, i.e. VBM, to CG practices bridging the gap between the CG and management accounting literature using the lenses of agency and contingency theories. [ABSTRACT FROM AUTHOR]

This research examines the impact of the acquisition–retention resource allocation at the individual salesperson level – that is, the proportion of their time dedicated to acquisition versus retention activities – on their sales performance. We extend prior research that investigates the acquisition–retention trade-off below (i.e., customer value approach) or above (i.e., firm portfolio approach) the salesperson's perspective by also incorporating many ‘within-firm’ factors that are critical to capturing the contingent nature of the allocation decision. The results suggest that firms can double their sales gains by implementing a trade-off strategy that customizes the acquisition allocation at the salesperson level. Using matched triadic data gathered from 227 salespersons, 106 supervisors and the seller's database, the authors find an inverted U-shaped linkage between the proportion of time allocated to acquisition activities and sales performance. Moderation analyses show that salespeople's optimal acquisition allocation depends on their knowledge breadth and job commitment, their supervisor's experience and job commitment and the quantity and quality of the prospects in their relationship portfolio. [ABSTRACT FROM PUBLISHER]

This article investigates the influence of organisation size on the effective implementation of performance measurement systems (PMSs). Contingency theory suggests that size effects are relevant for many operations management practices and extant studies confirm this to be true for practices such as total quality management, Lean and business process re-engineering. However, robust empirical evidence of size effects on PMS implementation has not yet been produced. We draw upon fundamental differences between small and medium-sized enterprises (SMEs) and large firms to develop eight hypotheses about size effects for PMS implementation. Using empirical data from 349 UK manufacturing firms we find support for seven out of the eight hypotheses which confirms the presence of size effects in PMS contexts. Our findings help managers to recognise that practices which enable PMS implementation in large firms are not necessarily the most relevant ‘levers’ in SMEs and vice versa. The results provide guidance on where to focus attention and resources during PMS implementation and on the most likely sources of any missing knowledge and expertise. Our findings also provide a mandate for further investigation of size effects on PMS implementation in a wider range of contexts. [ABSTRACT FROM PUBLISHER]

Much scholarly work has explored the benefits firms accrue from innovation activities. Although some research has shown that firm innovativeness is associated with enhanced export success, the conditions under which firm innovativeness activities are most and least beneficial are not well understood. The authors take a contingency perspective and use social capital theory to investigate how internal channel networking capability and structural factors as well as external environment factors affect the innovativeness-export performance relationship. Analysis of samples of exporting firms from Ghana and Bosnia and Herzegovina indicates that innovativeness is most beneficial for firms operating in competitive and dynamic export markets; those in less competitive and static markets do not benefit from their innovation activities to the same extent. Stronger networking capabilities and a more organic structure also enhance the innovativeness-export performance relationship. The findings imply that the management of firm innovativeness is not a straightforward task in which greater emphasis on innovation activities is always beneficial for firms; rather, exporting organizations must match firm innovativeness levels to external environmental conditions and internal capabilities and structures. [ABSTRACT FROM AUTHOR]

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Cumulative capability development models imply that there is a universal sequence in the development of performance capabilities. Despite the critique that such an approach does not align with contingency theory, efforts to identify which internal organizational characteristics affect the sequence of capabilities development have been limited. The study employs PLSSEM multigroup analysis and a sample of 500 production firms to reveal whether internal organizational factors result in contrasting capability development sequences. The findings reveal that strategic priority choices result in significantly different capability development paths. The study suggests that strategic priority is an important contingency factor for explaining whether an organization will follow the sand cone sequence of capability development. [ABSTRACT FROM AUTHOR]

Management publications are dominated by studies that offer statistical evidence in support of theorized relationships (i.e. p <.05). We contend that important advancements to our understanding can be gained by well-conducted studies that result in so-called "non-findings" (i.e. p >.05). Our essay not only highlights the necessity of moving beyond current publication practices, but we also issue a call to begin publishing research studies that advance knowledge, effectively leverage data, and comprehensively emphasize implications for both scholars and practitioners. [ABSTRACT FROM AUTHOR]