This article puts forward an explanatory model for the probability of a business having internal or external accounting at a specific moment. It is supported by three approaches: resource- based theory, contingency theory and transaction cost theory. A questionnaire was submitted to 79 business...

Research Question: Under which conditions is the adoption of activity-based costing (ABC) beneficial to the business-unit and, hence, represents the optimal costing system design (CSD)? Motivation - Identifying the situations under which ABC is beneficial with regard to the performance of the...

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...

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 paper examines issues related to the explanation of the budgeting practices variety. The framework chosen to explain diversity is the contingency theory. It gives us the opportunity to determinate the explanatory factors of budgeting practices: uncertainty, technology, organization, and...

Success in human resource management (HRM) depends on the question of whether applied practices of HRM meet specific contingency factors and are appropriately configured. Using this argument, the present article examines HRM in professional service firms (PSFs) in pursuit of three objectives....

Success in human resource management (HRM) depends on the question of whether applied practices of HRM meet specific contingency factors and are appropriately configured. Using this argument, the present article examines HRM in professional service firms (PSFs) in pursuit of three objectives....