Research Question - What are the measures or proxies used to evaluate Cost System Design (CSD) performance in the literature? What are the contextual factors studied in relation to CSD in the literature? Motivation - Evaluating the effectiveness of a cost system design should be linked to how...

Drawing on contingency and information processing theory, this study examines how environmental complexity and unpredictability influence team structure, namely the vertical hierarchy and the horizontal specification. These relationships are tested empirically using worldwide data from the video...

Purpose: The shop-floor organization under lean production (LP) has been hotly debated for about three decades. As this organization concept leaves considerable room for interpretation, the content of lean-inspired changes can vary widely. This paper pleads for a contingency view of how LP is...

The adoption and diffusion of balanced scorecard (BSC) has relatively been addressed in Western countries. Nonetheless, there is scant evidence on how BSC is received by organisations in developing countries. So, we are not sure how Non-Western countries are receiving BSC in practice and whether...