This study investigates whether appropriate management control design of supplier relations is associated with good performance. Although management control systems (MCSs) are found to be contingent on situational characteristics, it remains unclear whether this contingency fit contributes to...

This paper studies management control system design of supplier relationships in manufacturing, a supply chain phase currently under-explored. Compared to supplier relations during procurement and R&D, which research found to be governed by a combination of formal and informal controls, supplier...

This paper analyses the contextual differences of service operations with the aim to widen understanding about performance measurement in services. Recent research considers service management from many viewpoints like marketing and operations management, and also the importance of performance...

Multiple theoretical linkages are developed for High Performance Work System (HPWS). This model explores the HR system, its links with performance and performance outcomes based on the direction given by Guest (1997). This article attempts to provide three pathways for effect of HPWS on...

Does government size and structure adapt to changes in government’s organisational environment (particularly to uncertainty and complexity) as predicted by organisational theory? We find – using a range of statistical analyses – support for each of the major theories of organisation...

Purpose – The purpose of this study is to examine the factors influencing the use of cost management systems (CMS) for decision-making, control and performance evaluation. Design/methodology/approach – An empirical survey via questionnaires was conducted on a sample of 100 leading hotels...

Purpose –The purpose of this paper is to provide an extensive and critical overview of the theoretical perspectives used in the accounting disclosure literature including economic theories, political and social theories. Design/methodology/approach –The paper reviews and discusses in details...

The relational intangible capital has become an important determinant of value creation in manufacturing. Hence, comes the importance of studying the factors that may affect this relational capital in the supply chain. The following research applies the contingency theory to try to improve our...

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...

This study investigates the extent to which Dutch organizations use ‘new’ performance measures to deal with the perceived inadequacies of traditional accounting performance measures. In addition, the determinants of the use of these ‘new’ performance measures are documented; finally, the...