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...

"Innovation has a pivotal role for companies in attaining business survival but making an organization innovative is not straightforward. By determining contextual factors, managers can help decide how to employ a portfolio of innovation management processes. This book explores how contingency...

This study examines how ventures can leverage relationships with heterogeneous government stakeholders to enhance survival in different institutional environments. We consider how the distinct resources provided from venture ties to military and political actors represent complementary strategic...

This study analyzes both theoretically and empirically management accounting system choices in family firms with family CEOs in comparison to non-family firms and family firms with external CEOs. After theorizing differences with regard to both decision-facilitating (timeliness of management...

Corruption, commonly defined as the abuse of public power for private gain, is a widespread phenomenon in many countries of the world where its consequences have serious problems. The main purpose of this study is to investigate the moderating role of national culture on the social...

Having the director of human resources (HR) as a member of the top management team (TMT) and giving him/her the title of chief human resources officer (CHRO) indicates an important strategic and symbolic choice. Such decisions not only determine who participates in controlling an organization...

To facilitate the implementation of lean production, practitioners and researchers have suggested an array of critical success factors. However, despite a broad consensus about what needs to be done, companies still struggle to implement lean. Contingency theory posits the explanation that the...

This study explores how contingency misfit can possibly be compensated. The paper particularly focuses on stakeholder enactment as a dynamic adaptation mechanism to overcome configurational misfit. By analyzing data from 238 firms located in eight countries, our study shows that stakeholder...

Contingent capital (coco) automatically recapitalizes the banking system during financial crises if the trigger mechanism is properly designed. We propose a dual trigger mechanism based on: (1) aggregate systemic risk in the banking system, measured using CATFIN, and (2) the individual bank's...

Contingent capital (coco) automatically recapitalizes the banking system during financial crises if the trigger mechanism is properly designed. We propose a dual trigger mechanism based on: (1) aggregate systemic risk in the banking system, measured using CATFIN, and (2) the individual bank's...

This scientific research aims to verify relationships in the use of management accounting practices and several contingent factors. Contingency theory was used in the analysis model. The study focused on 512 textile and clothing companies of the Associação Têxtil e Vestuário de Portugal...

Corporate social responsibility (CSR) has become a substantial firm investment. However, the firm value implications of CSR, i.e., whether doing good aligns with doing well, are still a topic of hot debate in practice and research alike. More than three decades of research have only produced...