This paper is inspired by articles in the last decade or so that have argued for more attention to theory, and to empirical analysis, within the well-known, and long-lasting, contingency framework for explaining the organisational form of the firm. Its contribution is to extend contingency...

Employees communicate more easily and are more committed to the organization when beliefs and values are shared. Explores the phenomenon of sudden “lost meaning” – a situation in which individuals who strongly share the organization′s culture appear suddenly to cease to identify with the...

The differential social control embedded in core and periphery values indigenous to a cultural setting, and the availability of resources in that setting, are discussed as critical factors for the effective adaptation of organizations and management practices transferred across cultural...

Contingency theories have become prominent in both organisation theory and management accounting. It has also been suggested that the contingency approach is implicit in accounting policy making. The contingency framework is extended to corporate reporting and it is argued that this may provide...