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The acquisition cost of every equipment is connected to the complexity degree of the operation, leading to possible differences among the assigned controls. Variations in control practices are likely to be more complex depending on the organizations, as in the case of hospital units. The paper aimed to control a hospital unit based on the asset acquisition cost and considering contingency factors. Management control is understood as a set of activities and practices to guarantee the enforcement of management plans (Anthony & Govindarajan, 2008). A single-case study qualitative approach was used and data was collected from semi-structured interviews. The object was a hospital in Brazil. The asset acquisition cost did not seem to interfere with the control practices adopted by the hospital unit. In this manner, the organization assets are recorded and controlled uniformly. In spite of a formal and structured internal control, an asset having a higher or lower acquisition cost does not directly interfere with control. [ABSTRACT FROM AUTHOR]

In today’s world, a company’s profile is not determined solely by financial issues; rather, there is a growing need to include environmental and social perspectives. Consequently, there has been a rapidly increasing awareness of social and environmental activities, which in recent years has been considered under the concept of sustainability performance. According to the contingency theory, the implementation of a sustainability approach can vary significantly depending on an organization’s unique conditions. This theory has had significant implications for management decision-making, as management decisions are influenced by the characteristics of the managers themselves. The purpose of this research is to investigate the moderating role of managers' behavioral dimensions on the relationship between contingent factors and non-financial sustainability performance. Nine research hypotheses were tested and analyzed using the information of 142 firms admitted to the Tehran Stock Exchange during the period from 2013 to 2022 (including 1,420 firm-year observations) and using regression. The results indicated a positive and significant effect of firm size on non-financial sustainability performance and a negative and significant effect of environmental complexity and uncertainty on non-financial sustainability performance. No significant relationship was documented between board independence and non-financial sustainability performance. Management optimism strengthens the relationship between firm size and non-financial sustainability performance. In addition, management myopia changes and negates the relationship between board independence and non-financial sustainability performance. However, management optimism does not have a moderating role in the relationship between environmental complexity and uncertainty and the independence of the board of directors with non-financial sustainability performance. Finally, management myopia does not moderate the relationship between firm size, environmental complexity, and uncertainty with non-financial sustainability performance. [ABSTRACT FROM AUTHOR]

In the present world a company’s profile is not substantiated purely in relation to financial issues, rather, a need for the inclusion of environmental and social perspectives arises. According to this, there is a rapidly growing level of awareness of social and environmental activities, and this view has been considered in recent years under the title of sustainability performance. According to the concepts of the contingency theory, the implementation of the sustainability approach can be significantly different depending on the different conditions of the organization. This theory has brought many consequences in management decision-making in an organization, management decisions themselves are affected by their characteristics.The purpose of this research is to investigate the moderating role of managers' behavioral dimensions on the relationship between contingent factors and non-financial sustainability performance. Nine research hypotheses were tested and analyzed using the information of 142 firms admitted to the Tehran Stock Exchange in the period from 2013 to 2022 (including 1420 firm-year observations) and using regression. The results indicated a positive and significant effect of firm size on non-financial sustainability performance and a negative and significant effect of environmental complexity and uncertainty on non-financial sustainability performance. No significant relationship was documented between board independence and non-financial sustainability performance. Management optimism strengthens the relationship between firm size and non-financial sustainability performance, In addition,

Copyright of Revista Organizações em Contexto is the property of Revista Organizacoes em 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.)

Copyright of Journal of Application Business & Management / Jurnal Aplikasi Bisnis dan Manajemen is the property of IPB University 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.)

Contingency theory explains how theory can explain, relate, and capture interactions between an organization and its multiple publics regarding real-world issues. Over the past three decades, it has emerged as an empirically tested perspective, grounded on how intuitive, nuanced, and textured strategic conflict management is practiced. It represents a paradigmatic shift in thinking from normative thought. This essay first consolidates the theoretical development and explication by mapping out the key tenets of the theory, and then discusses the growth of the theory through extension and application. The last section contemplates new directions as the theory develops. [ABSTRACT FROM AUTHOR]

Copyright of Brazilian Business Law Journal / Administração de Empresas em Revista is the property of Administracao de Empresas em Revista 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.)

Copyright of Journal of Academic Finance is the property of Academic Finance Journal 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 paper seeks to develop a better understanding of job performance in the context of a knowledge management system (KMS) implementation. This work adopts the context theorizing approach that informs the conceptualization of KMS use and identification of contingency factors. Specifically, the literature on rich system use is adapted to develop the construct in the context of a KMS. The literature related to task, system, user, and leadership is also drawn upon to identify four contingency factors—task nonroutineness, perceived support for contextualization, absorptive capacity, and transformational leadership—that affect the KMS use and job performance relationship. The paper argues that rich use of a KMS positively affects job performance and the four contingency factors moderate this relationship. A mixed methods approach that includes a quantitative study (n = 1,441) among knowledge workers in seven business units of a large organization in the finance industry was used to validate the theoretical model. A follow-up qualitative study (n = 48) was conducted in one business unit to cross-validate the findings and explain unsupported findings. Data were collected from multiple sources (i.e., surveys, interviews, and system archives). The results largely supported the model. Theoretical and practical implications of the results are discussed. [ABSTRACT FROM AUTHOR]

Strategy development and appropriate organizational structure are crucial for the management of non-governmental organizations (NGOs). Performance is also an essential concept for NGOs, even they perform on a volunteer basis. This study focuses on NGO's strategy and organizational structure and tests their mediating roles between contingency factors (environmental predictability and information technology usage) and performance indicators (effectiveness and sustainability). This study supported empirical results from a survey and utilized a structural equation model. The results indicate that partial mediation exists among all the mentioned contingency variables and performance indicators via structure and between environment and effectiveness via structure. [ABSTRACT FROM AUTHOR]

Research Question: the study identifies the reasons behind the country choice between different IPSAS adoption approaches. Motivation: Our motivation is guided by the growing interest in financial reporting for the public sector. In this sense, this study is distinguished from the former articles by increasing the extent of adoption into four categories instead of dividing it into two classes (adopters vs. non-adopters). Besides, this paper differs from previous studies by relying jointly on not only the institutional and the contingency but also the economic network factors to explain countries’ decision to adopt IPSAS. Idea: In this paper, we deal with two objectives. Our first aim is to propose a new measure of the extent of the adoption of International Public Sector Accounting Standards (IPSAS). On the other hand, our second aim is to identify the factors influencing the IPSAS adoption decision. Data: Different sources are used: the IFAC’s websites, the ACCA’s website, the big audit firms websites, international banks and countries Ministries of Finance websites. Tools: Fifteen explanatory variables were retained to explain the variation in the extent of IPSAS adoption of 84 countries. Principal Component Analysis (PCA) is adopted to summarize the huge quantity of information presented in the explanatory variables. Then, a multinomial logistic regression is used to test our hypotheses. Findings: Our main results show that coercive and mimetic institutional pressures positively affect the adoption of cash-basis IPSAS. Whereas, the good economic governance has a significantly impact on the full accrual-basis IPSAS adoption. The close of economic relationships with international partners pushes countries to adopt modified accrual-basis IPSAS. Contribution: These findings help non-adopting countries that intend to move in the IPSAS direction to predict the form of their future adoption.

Effective use of organizational knowledge helps organizations foster innovation, reduce costs, improve decision making, and create sustainable competitive advantageous. Knowledge Management (KM) is adopted by many organizations as a new approach for discovering and exploiting organizational knowledge as much as possible. According to the contingency theory, the successful implementation of knowledge management in an organization highly depends on choosing the best KM processes according to the organization’s circumstances. The purpose of this study is to evaluate the factors affecting the choice of the appropriate knowledge management process in the organization and ultimately prioritize the KM processes using a rule-based fuzzy system. The contingency factors that are studied in this research are those related to knowledge properties, organizational, environmental and task characteristics. Also, knowledge management processes that are considered are knowledge discovery, knowledge acquisition, knowledge sharing and knowledge application. The relationship between processes and contingency factors is modeled based on Fernandez method, using fuzzy rule-based systems. By evaluating and quantifying each of the factors, knowledge management processes are prioritized with respect to the input factors. The obtained results of prioritizing knowledge management processes by this method compared with previous researches shows a significant improvement.

This research aims to identify which elements characterize the contingency factors in the public sector and how these elements influence municipal socioeconomic performance. The main hypotheses tested in this study analyze whether the contingency factors environment (external context), technology (processes), structure (investments), and size (population and revenues) influence the socioeconomic performance of local governments. We conducted documentary research with the 399 municipalities of Paraná, totaling 1,995 observations for the period from 2013 to 2017, which corresponds to a complete budget cycle. For data analysis, multiple linear regression with panel data was applied. The results reveal that the contingent factors environment and size positively affect the socioeconomic results, while technology has a negative influence and structure did not present significant results. Based on these results, we conclude that external factors, those not controllable by the managers, best explain the socioeconomic performance of the investigated local governments. Thus, managers need to implement public policies capable of impacting their environment and work towards achieving a population size able to improve socioeconomic performance and meets the population's objectives. As for theoretical implications, this study contributes to the literature by adding elements that characterize contingencies in the public sector, at the municipal level, to the flow of research based on contingency theory, such as social observatory, degree of dependence, budget planning, capacities of the public agency to maintain current expenses, personnel, and investment structure and size, when considering the municipality's revenue. [ABSTRACT FROM AUTHOR]

Abstract: Among the coordination mechanisms present in an organization defined by Mintzberg, there are the mechanisms based on standardization of processes, employee skills and outputs. This study intends to investigate, through an exploratory and quantitative approach, the relationship between standardization-based coordination mechanisms, considered essential for project objectives accomplishment, and project performance. In addition, it is proposed to investigate whether project size, project manager power, technical system complexity and external environment stability affect the relationship between standardization mechanisms and project performance. In order to test the proposed model, the structural equation modeling technique was used in an empirical research with 216 professionals that have already worked on projects. The results showed that work processes standardization has a significant effect on the performance of projects and that their effectiveness is greater in smaller projects, when the project manager has power of action, when the external environment is stable and the technical system is not complex. This study also showed evidence that the proper use of standardization-based coordination mechanisms may have its effects enhanced when contingency factors are considered.

The purpose of this study was to analyze the relationship between competitive strategy and contingency factors on the financial performance of companies located in member countries of the BRICS and the G7. The research sample comprised 775 companies (5,425 observations), 172 of which were located in China, 33 in India, 48 in Germany, 25 in Canada, 307 in the United States of America, 169 in Japan, and 21 in the United Kingdom. Dynamic panel data models were applied to estimate the relationships between the research variables. The evidence found suggests that competitive strategies (cost leadership and differentiation) can moderate the effects of contingency factors on the financial performance of companies, considering the environment in which they operate (BRICS or G7 member countries). [ABSTRACT FROM AUTHOR]

Copyright of Revue du Financier is the property of Societe Cybel 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 objective of this work was to analyze the influence of contingency factors in the target costing system of a service provider company in the State of Rio de Janeiro. The research carried out was a case study in an information technology consulting company where information was collected through interviews about contingency aspects (environment, technology, structure and strategy) and attributes related to the target costing system. For the analysis of the collected information, the content analysis technique was considered. The results demonstrate that the studied company is inserted in a dynamic sector, the technology in its activities is very present. It is a medium-sized company with reasonable decentralization and which attaches great importance to strategic cost management. The target costing system is considered by the interviewees as of great relevance to manage costs and achieve the organization's objectives. [ABSTRACT FROM AUTHOR]

Copyright of RACE- Revista de Administraçâo, Contabilidade e Economia is the property of Revista de Administracao, Contabeis e Economia-RACE 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.)

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.)

Copyright of Revista Organizações em Contexto is the property of Revista Organizacoes em 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.)

Effective use of organizational knowledge helps organizations foster innovation, reduce costs, improve decision making, and create sustainable competitive advantages. Knowledge Management (KM) is adopted by many organizations as a new approach for discovering and exploiting organizational knowledge as much as possible. According to the contingency theory, the successful implementation of knowledge management in an organization highly depends on choosing the best KM processes according to the organization’s circumstances. The purpose of this study is to evaluate the factors affecting the choice of the appropriate knowledge management process in the organization and ultimately prioritize the KM processes using a rule-based fuzzy system. The contingency factors that are studied in this research are those related to knowledge properties, organizational, environmental and task characteristics. Also, knowledge management processes that are considered are knowledge discovery, knowledge acquisition, knowledge sharing and knowledge application. The relationship between processes and contingency factors is modeled based on Fernandez method, using fuzzy rule-based systems. By evaluating and quantifying each of the factors, knowledge management processes are prioritized with respect to the input factors. The obtained results of prioritizing knowledge management processes by this method compared with previous researches shows a significant improvement. [ABSTRACT FROM AUTHOR]

Copyright of Management international / International Management / Gestiòn Internacional is the property of Management International 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 study explores the recent use of the Analytic Network Process (ANP) in the decision process in the areas of economics, finance and management to identify common contingency factors, current trends, representative studies and directions for further research applications in the target areas. A systematic literature review of 434 ANP studies for a 10-year period (2012–2021) within the Scopus database was conducted using the keyword "Analytic Network Process" in articles indexed in the following two categories: (1) Business, Management and Accounting, and (2) Economics, Econometrics and Finance. Further analysis using a citation-based graph and contingency analysis approaches was performed to identify usage trends. Our findings indicate that the most common ANP applications are with sustainable supply chain management and business evaluation frameworks. There is also a trend of applications engaging stakeholders in the decision-making process. Finally, it was found that the ANP is most commonly used as part of a multicriteria multi-method (a method followed by others) or integrated decision-making (hybridization of methods) approach rather than alone. The most common use (>80%) of the ANP is as part of a multi-method or integrated method with other tools such as DEMATEL, which suggests these approaches, in particular integrated ones (>50%), are becoming the preferred method of analysis to simplify the ANP process. From a practical point of view, it was found that the ANP is particularly utilized in sustainable projects to facilitate the participation of various stakeholders. This is the first focused review of the use of the ANP in the areas of economics, finance and management with an emphasis on its application as well as its contingent factors. Also, representative studies have been highlighted in each area. Traditional reviews have not delved deeply into the areas and contingent factors that this study explores. [ABSTRACT FROM AUTHOR]

The current paper aims at testing the existence and the strength of the relationship between selected variables and the managers’ assessment of the information provided by the management accounting system (MAS), based on a contingency approach. In order to achieve the objective of the paper, we employed the correlation analysis with the purpose of investigating the strength of the relationship between the assessments made by managers with respect to the suitability of the management accounting information and certain variables (the company profile, the manager profile and the operations of the management accounting department). In this context, we used the data collected from randomly selected managers active in companies located in two Central and Eastern European countries, i.e. Poland and Romania. We found moderate relationships to the assessed suitability of the MAS information only for two of the three variables: the manager profile – mainly with respect to the managed department, and the operations of the management accounting department – mainly with respect to the frequency of the meetings between the manager and the management accountant.

Activity-Based Costing (ABC) is as a strategic tool that ensures accurate product costs as compared to traditional costing system. The implementation of ABC implementation offers useful information for performance measurement, cost control and strategic decision-making. Meanwhile, certain factors such as Information Technology (IT) determine the success of ABC implementation and its impact on organizational performance. However, past studies in this realm have neither been so emphatic in explaining the role of IT usage in implementing ABC in organizations nor examined the perception of employees and organizations’ decision makers towards the adoption of ABC. In addition, the government of Iraq and the Central Bank of Iraq has also issued strong recommendations to Iraqi banks to consider initiating ABC due to its influence of reduction cost. Thus, this study is motivated to examine the direct and the indirect relationships between information technology, ABC implementation and organizational performance of banks in Iraq. This study surveyed 150 chief accountants of banks in the North region of Iraq. The data collected was analyzed using SPSS version 21. The study revealed that there is a significant relationship between information technology, ABC Implementation and organizational performance. Also, the findings of this study demonstrated that, ABC implementation partially mediates the relationship between information technology, ABC implementation and organization performance. Future researchers are recommended to consider other contingency factors and examine their effect on ABC implementation and organizational performance.

Copyright of Revista Gestão & Tecnologia is the property of Revista Gestao & Tecnologia 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.)

Copyright of Revista de Contabilidade e Organizações is the property of Revista de Contabilidade e Organizacoes 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 investigate the transfer pricing methods adopted by Brazilian exporting companies for fiscal purposes based on contingency factors - environment, strategy, size, technology and structure. The study is characterized as descriptive, with a quantitative approach, performed through questionnaires applied to 90 companies listed in the Brazilian Exporters Catalog. The results show that, among the companies that import linked products, the most used method is based on the price of resale minus profit (PRL), while among the exporting companies the method of cost of acquisition or production plus taxes and profit (CAP) is the most commonly employed. Less-verticalized companies, located in a more stable, centralized, smaller, and lower technological level tend to use similar methods in import and export operations, making it easier to control and prove the method employed in cases of supervision. [ABSTRACT FROM AUTHOR]

This research seeks to analyze how contingency factors influence the performance of Brazilian fast food franchise companies, under the dilemma standardization versus flexibility of business management. Under the paradigm of agency and contingency theories, one seeks to know the relationship of contractual conflicts between franchisee and franchisor and the contingency factors that influence performance. This study carried out through a survey conducted with companies franchised from a Brazilian fast food franchise, evaluated by 265 respondents. It was observed that the management model, the standardization and the flexibility of the franchise were able to explain 77.4% of the performance variability of the franchised companies. Concluding that alternate dosages of standardization and flexibilization of the franchise management model are fundamental, and a balanced relationship between standardization, flexibilization and the adequacy of the management model are elements that influence performance. [ABSTRACT FROM AUTHOR]

This paper aims at identifying the factors that influence the design of the accounting information system in the Tunisian small and medium industries (SMIs) through the characteristics of information, accounting management tools, and degree of formalism. The accounting information system is considered to be a key factor of competitiveness of companies. It provides managers with the relevant accounting information to help them with the decision making. Through a set of structural and behavioral factors, we tried to improve the understanding of the accounting information system in the developing countries, using Tunisia as an example. Based on a technical questionnaire, a total of 221 Tunisian companies operating exclusively in the industrial sector were studied. By using the PLS structural equation modeling, we showed that the design of accounting information system is influenced by several factors of contingency. When we looked at structural contingency, we found a positive and significant effect of the firm's size on the degree of formalism. In addition, a positive and significant effect of the organizational structure on the characteristics of the accounting information systems was shown. Furthermore, the examination of the behavioral contingency showed that the manager's profile affects in part the use of accounting management tools. In conclusion, our study extends the accounting information system literature and helps managers to have a framework to enhance the performance of their industries. [ABSTRACT FROM AUTHOR]

Organizational learning is instrumental to successful adaptation to today’s changing environment. Research on the subject in the context of the hotel industry is scant, however. The present study surveyed 147 Spanish hotels to determine the extent to which they drew from internal and external drivers and cultural and technological enablers and the level of organizational learning attained. These hotels were also characterized by the contingency factors most relevant to the industry and, based on the results, grouped into four clearly distinct clusters. An analysis of the groupings confirmed statistically significant inter-cluster differences. The empirical evidence gathered suggests that while all the hotel establishments studied stressed organizational learning, individual features determined differences in how successfully it is implemented. The inter-cluster differences identified suggest that the valuation of organizational learning varies with hotel type and, therefore, different organizational learning strategies must be implemented to attain higher performance.

Copyright of Revista Gestão Organizacional (RGO) is the property of Revista Gestao Organizacional 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 Activity-Based Costing (ABC) system continues to gain attention due to the increasing challenges in the current business environment. This situation motivated the researchers to examine external contingency factors (environmental uncertainty (EU) and market orientation (MO)) that influence ABC implementation and the possible effects of ABC implementation on organizational performance. This study also examines the mediating effect of ABC implementation on the relationship between external contingency factors and organizational performance in a developing economy. A cross-sectional survey was conducted among 114 manufacturing companies in Iraq. The data was analyzed using PLS3-SEM, and the results revealed that EU and MO have a positive and significant effect on ABC implementation, and that ABC implementation has a positive and significant effect on organizational performance. Furthermore, this study establishes the mediating role of ABC implementation on the relationship between external contingency factors and organizational performance. [ABSTRACT FROM AUTHOR]

This article aims to study the strategic transformative value dimensions of cloud computing. Organizational requirements, managerial strategic objectives, and their attendant challenges are very specific indicators that enable characterization of these dimensions. An exploratory study of 173 cases of companies, covering 17 distinct economic activity sectors, spread over all continents, was conducted, taking into account contingency factors such as culture, size, and structure. The elements of industry, strategy, and technology were also considered, as well as managerial cognition. The analyses of needs, objectives, challenges, implemented solutions, and results of the transformation to cloud computing, enabled us to identify these dimensions. Strategies to maximize the transformative value of cloud computing are then presented. The results of this study can be used by managers to facilitate and optimize this cloud computing transformation. [ABSTRACT FROM AUTHOR]

This study examines the impact of organisational culture on strategic change in local governments in Australia. The findings indicate that strategic change is affected by two organisational culture factors, innovation and attention to detail. This study contributes to the management accounting contingency literature and the public management literature by providing an insight into the role of organisational culture as a contingency factor influencing strategic change. Such findings may be used by local government managers to enact change effectively. [ABSTRACT FROM AUTHOR]

Inspired by the natural-resource-based view (NRBV) theory, we attempt to shed light on a controversy which has been persistent over the last decade, concerning the relationship between corporate environmental performance (CEP) and corporate financial performance (CFP). Using the ‘too-much-of-a-good-thing’ (TMGT) concept, which suggests that “too much can be worse than too little,” we link mixed results and consider the roles of advanced eco-learning and contingency factors in influencing the CEP-CFP relationship. Based on a sample composed of ISO 14001 certified companies in Indonesia, and analyzing the data using consistent Partial Least Squares (PLSc), we found that: the CEP-CFP relationship follows an inverted U-shape; advanced eco-learning is a significant predictor of the CEP-CFP relationship, meaning that organizations able to develop higher eco-learning capability will be better able to identify the ideal boundaries of investment in environmental performance without reducing their financial performance; and that contingency factors such as environmental strategy and firm size have a significant role in influencing the CEP-CFP relationship. The study's limitations, implications for practitioners and a future research agenda are also detailed. [ABSTRACT FROM AUTHOR]

Copyright of Revista Turismo em Análise is the property of Revista Turismo em Analise 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.)

There is a continuing debate in the Corporate Social Responsibility literature as to whether and how firms' social performance (SP) affects their financial performance (FP). Theoretical arguments as well as empirical measurements point to somewhat contradictory results. Most of the empirical work is predicated on rigid conventional models, expressing constant or strictly monotonic marginal returns in the assumed SP-FP relationship. This paper revisits this relationship from a global perspective, relaxing the range of admissible models. A non-monotonic framework incorporating contextual factors is proposed. Five models are tested over a common 17 years horizon. They yield consistent significant estimates and concur on the existence of such a relationship although the latter has evolved over time. They support the notion of a complex SP-FP impact.