Contingency Variables Research Articles

The effect of standardized advertising, managerial ties and born global orientation on export performance

Purpose Given the contradictory findings of standardization/adaptation of marketing strategy in explaining export performance in the extant research, this study aims to examine the contingent effects of managerial ties and born global orientation in the standardized advertising-export performance conceptualization. Design/methodology/approach The study used two-respondent method in the survey research by a sample of 155 exporting firms operating in the industrial marketing based in Australia and New Zealand and applied hierarchical regression analysis to test the hypotheses. Findings The findings demonstrate that standardized advertising has a significant effect on export performance and this relationship is positively moderated by business ties. Such effect is particularly enhanced for born global firms (than nonborn global firms). However, political ties negatively influence the impact of standardized advertising on performance and such effect is stronger for born global firms. Research limitations/implications A broader perspective of contingent variables should be included to examine the underlying relationship between standardized advertising and export performance in capturing the dynamism in international marketing contexts, such as institutional frameworks or sociocultural environments in host countries. Practical implications Standardized advertising is critical for born global firms’ export performance as it can increase efficiency and speed up internationalization processes. Such positive impact of standardized advertising on export performance is further enhanced if born global firms allocate resources to develop strong business ties with host country partners instead of building political ties with host country governments, because smooth business networking can facilitate standardized advertising on industrial marketing, yet justifiable political relations require intricate negotiations that often prolong internationalization progress. Originality/value This study incorporates managerial ties and born global orientation as contingent factors in fixing the theoretic interlock between standardization advertising strategy and export firm performance.

Revisiting e-commerce platforms’ strategies of exercising channel power: a contingency perspective

Purpose The integration of e-commerce platforms and artificial intelligence (AI) into the marketing channel ecosystem is challenging the explanatory capacity of traditional channel power theories, indicating a significant yet unaddressed research gap concerning the impact of these digital entities and AI on channel power exercise dynamics. This study adopts a contingency perspective to critically revisit how e-commerce platforms exercise channel power and the ensuing effects on channel conflicts. The purpose of this study is to extend the boundaries of traditional channel power theories, enhancing their relevance in today’s digital marketplace. Design/methodology/approach Building on channel power theories, the authors developed a framework tested with survey data collected from 262 sellers. This framework incorporates three key contingent variables: inter-platform competition, AI capabilities and platform value co-creation. Regression analysis was used to perform the analyses. Findings This study finds that intense inter-platform competition mitigates the (positive) negative relationship between platform channel power and the exercise of (non-) coercive power. Moreover, a platform’s AI capabilities and value co-creation activities diminish the potential for channel conflicts induced by the exercise of coercive power. AI capabilities can also strengthen the negative relationship between the exercise of non-coercive power and channel conflicts. Originality/value This study contributes to the advancement of traditional channel power theories by integrating contemporary digital elements like AI and platform dynamics. This study provides theoretical and practical insights on navigating channel power in modern marketing environments, offering strategic guidelines for optimizing channel relationships.

Evidence of contingency factors related to financial management in state secretariats in the northern region of Brazil

This research aims to highlight the contingency factors influencing financial management in governmental entities. To achieve this goal, a descriptive, qualitative methodology was adopted, with data collection via individual electronic surveys sent to employees of different secretariats within a Brazilian state. The theoretical framework identified the following contingency variables: Environment, Structure, Technology, Information Technology, and Strategy. The results indicate that Contingency Theory (integration of contingency factors) impacts financial management, with Strategy being the only contingency variable showing interference in financial management when analyzed separately. Thus, the analyzed secretariats align with regulations, addressing managerial issues related to Environment, Structure, Technology, and Information Technology factors.

Doing good in good times only? Uncertainty as contingency factor of warm-glow investment

Recent studies in investor behavior have put forth a so-called warm-glow theory, suggesting that investors appear to have developed a preference for socially responsible investments. The theory explains why investors appear willing to pay a premium for responsible assets. According to recent reports, however, Covid-19, supply chain uncertainties, and the recent surge in inflation have led to a resurgence of investment in what could be considered non-responsible assets. Investor sentiment thus appears to have changed. Our research question in this paper is whether market uncertainty acts as a contingency variable of warm-glow preferences, such that in times of crisis, investors lose the taste for responsible assets, in favor of the preservation of their consumption and wealth. Exploring a global sample of 882 financial sector firms over two decades, we use panel regressions to link both operating and stock performance to environmental, social, and governance (ESG) ratings. We break down our sample into periods of low and high uncertainty. Our results indicate that uncertainty may moderate investors’ warm-glow preferences, as hypothesized. Thus, our study adds uncertainty as an important contextual contingency to discussions on socially responsible investing: investors may be willing to do good in good times only.

Scroll, Stop, Shop: Decoding impulsive buying in social commerce

Technological advancements within social commerce platforms, such as “action buttons” on Facebook or Instagram (e.g., the “Shop” button), have simplified how customers interact with brands, leading to greater impulse buying opportunities. Using a mixed methodology in two studies involving Instagram users in the United States (US), this research conceptualizes (Study 1) and operationalizes (Study 2) a higher-order model of consumer motivation for social commerce engagement as a hierarchical construct that drives the urge to impulse buy. Further, consumer–brand identification and perceived social risk of commenting are included in the proposed framework. Results show consumer motives of brand intimacy, shopping planning, entertainment, channel advantage, remuneration, and escapism influence impulse buying. Findings further identify consumer–brand identification as a mediating mechanism between consumer motivation and the urge for impulse buying, which also neutralizes the negative moderating effect of the perceived social risk of commenting on social platforms. This study contributes to motivation and impulse buying theory as well as social commerce practice. The findings inform content marketing activities seeking to heighten customers’ urge for impulse buying and mitigate contingency variables. This study also acknowledges related ethical considerations, including the need for brands to understand the urge to impulse buying behaviors to ensure responsible marketing practices that align with principles of consumer well-being.

How does the external context affect an implementation processes? A qualitative study investigating the impact of macro-level variables on the implementation of goal-oriented primary care

BackgroundAlthough the importance of context in implementation science is not disputed, knowledge about the actual impact of external context variables on implementation processes remains rather fragmented. Current frameworks, models, and studies merely describe macro-level barriers and facilitators, without acknowledging their dynamic character and how they impact and steer implementation. Including organizational theories in implementation frameworks could be a way of tackling this problem. In this study, we therefore investigate how organizational theories can contribute to our understanding of the ways in which external context variables shape implementation processes. We use the implementation process of goal-oriented primary care in Belgium as a case.MethodsA qualitative study using in-depth semi-structured interviews was conducted with actors from a variety of primary care organizations. Data was collected and analyzed with an iterative approach. We assessed the potential of four organizational theories to enrich our understanding of the impact of external context variables on implementation processes. The organizational theories assessed are as follows: institutional theory, resource dependency theory, network theory, and contingency theory. Data analysis was based on a combination of inductive and deductive thematic analysis techniques using NVivo 12.ResultsInstitutional theory helps to understand mechanisms that steer and facilitate the implementation of goal-oriented care through regulatory and policy measures. For example, the Flemish government issued policy for facilitating more integrated, person-centered care by means of newly created institutions, incentives, expectations, and other regulatory factors. The three other organizational theories describe both counteracting or reinforcing mechanisms. The financial system hampers interprofessional collaboration, which is key for GOC. Networks between primary care providers and health and/or social care organizations on the one hand facilitate GOC, while on the other hand, technology to support interprofessional collaboration is lacking. Contingent variables such as the aging population and increasing workload and complexity within primary care create circumstances in which GOC is presented as a possible answer.ConclusionsInsights and propositions that derive from organizational theories can be utilized to expand our knowledge on how external context variables affect implementation processes. These insights can be combined with or integrated into existing implementation frameworks and models to increase their explanatory power.

The organisational context of middle management role behaviour in Hungarian schools

ABSTRACT Growing evidence suggests that the effectiveness of a school’s operations is determined not by a single leader, but by a community of leaders. Middle managers can coordinate processes in formal positions and lead informal groups, facilitating the realisation of leadership goals. This study utilises a large-scale survey to analyse middle managers’ perceptions of organisational learning and discuss their additional supporting roles and responsibilities considering organisational-level contingency variables in a centralised education system (Hungary). How can middle management function in a centralised educational system? How can it act as a ‘bridge’ and support organisational and individual learning? Our findings reveal that middle managers perceive leadership similarly to school staff (i.e. in terms of learning organisational behaviour), while principals’ perceptions significantly differ. The study examined teachers’ perceptions of organisational learning in various positions according to school size and type. It was found that middle managers play a more prominent role in smaller schools compared to larger ones, as they are more likely to utilise their strategic role in contexts with a more cohesive community. These findings suggest that the function of middle management should be better exploited in larger organisations.

Impacts and challenges of eSocial in the accounting environment

In an increasingly technological world, accounting professionals cannot be left behind and must be constantly updated. An example of this advance is eSocial, a tool created by the Federal Government in the SPED project to submit labor information. Thus, both the accountant and the supervisory bodies needed to adapt to this reality and the internal and external environment. Thus, the study aimed to analyze the perception of accountants about the effects of contingency variables in the implementation of eSocial. The sample involved 103 accountants enrolled in the Regional Accounting Council of the state of Santa Catarina (CRC/SC), predominantly female. Data were analyzed using descriptive statistics, information entropy, and Pearson correlation. The results show that most respondents agree that their work environment has undergone organizational restructuring and cultural changes. Still, they are not sure about the impact of the implementation of eSocial by the government or that they are 100% prepared to manage the information generated by eSocial. Regarding the technology contingency variable, accountants believe it helps communicate between accounting and the tax authorities and between accounting and companies. Still, it also partly bureaucratizes the implementation of eSocial. It was also possible to observe that there is no agreement on the lack of technological improvement by the government, and most do not believe that the accounting software they use helps in submitting the eSocial. There was a mean relationship between the contingency variable that makes up the environment and the implementation of eSocial. It was possible to perceive a mean relationship between the technology contingency variable and the implementation of eSocial. Given the above, it can be concluded that contingency factors, even if moderately and even if often without the knowledge of accounting professionals, are present in accounting offices, especially in the implementation of eSocial. Thus, the study contributes to the scarcity of research linking contingency theory with eSocial. And yet, in a complementary way, it contributes to the government seeing through the eyes of accounting professionals what were their main difficulties with eSocial and their critical view of the government’s management of this data.

Strategic Planning on Productivity through Leadership Commitment and Employee Involvement

Empirical research studies that have examined the relationship between strategic planning and productivity have produced mixed results, with some studies presenting that strategic planning has a significant impact on productivity, while other studies have failed to find the relationship between strategic planning and productivity. This study attempted to clarify and understand the relationship between strategic planning and productivity by including some contingency variables considered relevant in the implementation of strategic planning namely leadership commitment and employee involvement using 156 sample data collected through questionnaire from management employees of Tanzania Zambia Railway Authority. Model fit, validity and reliability were tested using regression analysis, principal component analysis and factor analysis using Jamovi software. The study presents that strategic planning and leadership commitment have a significant impact on productivity and that leadership commitment mediates the association between strategic planning and productivity. This study provides empirical evidence on the nature of the relationship between strategic planning and productivity. This study also gives evidence that leadership commitment is very relevant in strategic planning process at all stages and that no manager should isolate him/herself from strategic planning process.

THE MODERATING EFFECT OF IMPORTANT INNOVATIONS ON THE RELATIONSHIP BETWEEN QUALITY RESULTS AND PRODUCTIVITY

There are some empirical studies that have revealed that quality has a positive significant influence on productivity. However, very few considered including contingency variables to bring more insights on the nature of this relationship. This study therefore attempted to investigate further the impact of quality results on productivity by including important innovations as the moderating variable to bring more insights on the nature of this relationship by collecting sample data from management employees of Tanzania Zambia Railway Authority. The model fit, validity and reliability were verified by Principal Component Analysis, Factor Analysis and Regression Analysis with the help of the Jamovi software. The results of the study present a significant positive relationship between quality results and productivity. The results also reveal that important innovations moderate the association between quality results and productivity. This study presents a theoretical contribution to literature by being the first study to empirically test the relationship between quality results and productivity with important innovations as a moderating variable. The study recommends decision makers in the organizations to always ensure that, they encourage important innovations in their organizations while paying attention to quality results. It is also hoped that this study will be replicated to other sectors and that the future studies will include other contingency variables as either moderating or mediating variables to further bring more insights on this relationship.

Linking Digital Orientation and Data-Driven Innovations: A SAP–LAP Linkage Framework and Research Propositions

Data-driven technologies can have a broad impact on innovation management. In the present digital era, it has become a complex and debatable topic that requires refinement from a research perspective. Along this line, this study aims to understand how digital orientation facilitates the adoption of digital technologies to improve innovation performance. Using organizational learning theory and dynamic capability theory within a situation–actor–process and learning–action–performance framework, the study systematically captures and analyses the complexities and interactions among the factors affecting data-driven innovation in a case organization. It also highlights contingent variables that influence the relationship between data-driven insights produced by digital technologies and innovation performance. After case analysis, the study develops propositions and offers a conceptual model. Practitioners can use findings to develop a digital orientation for facilitating technology adoption and innovation management.

Linking Customer Focus and Competitive Advantage: The Mediation of Transformational Leadership

Purpose: The empirical studies that have been conducted to determine the nature of the relationship between customer focus and competitive advantage have revealed that customer focus fosters competitive advantage; however, none of the studies attempted to include a contingency variable to gain more insight into the nature of this relationship. To fill this gap, this study was carried out in order to further investigate this link by introducing 'transformational leadership' as a contingency variable. 
 Study design/methodology/approach: The study adopted a quantitative research approach with sample data collected from management employees from TAZARA. Validity, reliability and model fit were tested using factor analysis, principal component analysis and regression analysis in Jamovi software.
 Findings: The results show that there is a positive and significant relationship between customer focus and competitive advantage, and between transformational leadership and competitive advantage. Transformational leadership was found to partially mediate the relationship between customer focus and competitive advantage.
 Originality/value: This was the first study to empirically test the mediating effect of transformational leadership on customer focus and competitive advantage. As organisations relentlessly seek to gain and maintain competitive advantage through customer focus, their leaders require a transformational leadership style to ensure success. Replication of this study in other sectors is strongly recommended, with future studies also recommended to include other moderating and/or mediating variables.

Impact of Digitalization on Budgeting Functions: An Investigation into Contingency Theory Perspectives

The objectives of this article are to examine whether the application of digitalization in enterprise budgeting affects the fulfilment of budgeting functions and their qualitative characteristics, and to investigate whether the realization of budgeting functions brings benefits. The research was conducted from the perspective of contingency theory, both internal and external conditions. The study used an online survey targeting company budgeting staff. Structural Equation Modelling was utilized to validate the structural model (PLS-SEM technique). The conclusions confirm that the application of digitalization, which particularly pertains to ERP, business intelligence systems, and accounting systems with budgeting solutions, positively impacts the fulfilment of budgeting functions and most of their qualitative characteristics, while blockchain makes a minor contribution. Our research suggests that contingency variables, particularly internal ones such as company size, the quality of the organizational structure, and support for competitive strategy, continue to affect budgeting implementation even with the participation of digitalization in budgeting. Budgeting functions and their qualitative aspects are notably correlated with the advantages derived from budgeting, including financial performance, sustainable development and budget task execution.

Linking Productivity and Competitive Advantage: The Mediation of Quality Results

Purpose: Most studies have shown that there is a significant relationship between productivity and competitive advantage, but none have attempted to include a contingency variable to provide more insight into the nature of this relationship. To fill this gap, this study was conducted to empirically verify this relationship by including 'quality results' as a contingency variable.
 Design/methodology/Approach: Quantitative research approach was employed and primary data was collected from TAZARA management employees. Model fit, reliability and validity were tested using regression analysis, factor analysis and principal component analysis using Jamovi software.
 Findings: The results show that there is a positive and significant relationship between productivity and competitive advantage, and between quality results and competitive advantage. The results also show that quality results partially mediate the relationship between productivity and competitive advantage.
 Practical implications: The study provides insights on the nature of the relationship between productivity and competitive advantage. The study proves that quality results is critical to improving and sustaining productivity to promote competitiveness in an organisation. As organisations relentlessly seek to maintain and gain competitiveness through productivity, managers and employees need to understand how quality results can be integrated into all operations.

Appetite for distraction? A systematic literature review on customer smartphone distraction

In today’s society, the ubiquitous presence of personal smartphones has led to the phenomenon of, what we call, customer smartphone distraction (CSD). This paper introduces the concept of CSD, which occurs when an internet-connected smartphone competes for a customer’s attention during a consumption goal-oriented task or behavior. Based on a three-stage research process involving a systematic literature review and an expert opinion survey with a multi-disciplinary lens to better understand this phenomenon, we develop a conceptual framework underpinned by Cognitive – Affective Personality System (CAPS) Theory that incorporates the antecedents, contingency variables, and consequences of CSD. Our findings suggest that CSD is a complex phenomenon influenced by both environmental stimuli, such as audio and visual notifications, and internal psychological states, such as boredom and anxiety, which are interdependent factors that contribute to CSD. Interestingly, the absence of environmental stimuli alone may not reduce CSD. To deal with this issue, customers need to take responsibility for their consumption behavior, while businesses, society and policy makers can assist customers through better education and design of mobile device experiences. Overall, we highlight the need for a deeper understanding of CSD and its impact on customer behavior and well-being, and outline implications to assist researchers, practitioners, policy makers and society broadly to deal with CSD.

Jungian personality type preferences of female and male Hungarian leaders.

In this study, we investigated the personality type preferences of female and male Hungarian non-managerial individual contributors, middle managers, and executives. We aimed to investigate the preferences among successful females and males (i.e., executives) compared to non-executives. The preference distinctions between successful females and males were also analyzed. We conducted a cross-sectional analysis using the Jungian-based Golden Profiler of Personality (GPOP) questionnaire (N = 5,376; 2,678 females, 2,698 males; average age 35.98 with an SD = 8.977). Executives scored higher in extraversion, intuition, thinking, perceiving, and calm preferences compared to middle managers and individual contributors while scoring lower in sensing and tense preferences. Extraversion, intuition, and feeling preferences were more prevalent among female executives than both male executives and women in general. Our findings suggest that Hungarian female executives' personality preferences align with either stereotypically feminine traits (intuitive and feeling) or male executive-like preferences (extraverted, sensing, thinking, and judging combination). We also discussed the influence of cultural norms and expectations on the personality preferences of female and male executives. Our results are in line with prior research conducted in the Western context, however, the gender differences are more striking. We concluded that men have a reasonable chance of success across a spectrum of personality preferences as they ascend the hierarchy, while women need to exhibit specific preferences to be successful on the same journey. The self-descriptive and cross-sectional nature of our data spell limitations, therefore we suggest conducting future longitudinal studies, including explanatory and contingency variables (e.g. perceived cultural norms).

Motivation on Employee Performance through Top Leadership Commitment

Purpose: This research study examined the fit of top leadership commitment in mediating the relationship between employee motivation and employee performance in the railway sector. The study attempted to fill the gap in the literature by providing more insight into the nature of the relationship between employee motivation and performance.Study design/methodology/approach: The study adopted a quantitative research approach with sample data collected from 337 TAZARA employees. Validity, reliability and model fit were tested using factor analysis, principal component analysis and regression analysis in Jamovi software.Findings: The results show a significant positive relationship between employee motivation and employee performance and between top leadership commitment and employee performance. Top leadership commitment was found to fully mediate the relationship between employee motivation and employee performance.Originality/value: This was the first study to empirically test the mediating effect of top leadership commitment on employee motivation and performance in the railway sector. The research findings may help decision-makers in the railway industry to be committed to motivating employees to promote high performance in their organisations. Researchers are also strongly encouraged to replicate this research in other sectors and are advised to include other contingency variables as moderating variables.

Determinants of strategic management accounting implementation in Higher Education Institutions (HEIs) in Indonesia

Research aims: This study aims to examine determinants of strategic management accounting implementation, including market orientation, top management characteristics, strategy, and information technology.Design/Methodology/Approach: This research was conducted in higher education institutions (HEIs) in some areas, covering Sumatra, Java, Bali, Nusa Tenggara, Kalimantan, Sulawesi, and Papua. The research respondents were 368 HEIs leaders. Data were obtained by distributing questionnaires, and the hypotheses were tested using the partial least squares method.Research findings: The results revealed that market orientation, top management characteristics, HEIs strategy, and information technology positively affected strategic management accounting implementation.Theoretical contribution/ Originality: This research contributes to determining contingency variables in implementing strategic management accounting in HEIs.

Assessing the influence of education and training on important innovations through quality results: the case of railway sector

Education and training have become the most adopted and prioritised activities in many organisations in today's 21st century. This is because employees need to be innovative and constantly equipped with skills and knowledge based on the dynamism and competitiveness of the market environment. Few studies have linked education and training to innovation, though none attempted to include the contingency variable that would bring more insights on the nature of this relationship. Therefore, this study attempted to include the variable of 'quality' as a contingency variable to determine if it influences this association considering that the 21st century is mainly centred on quality. The study's sample data were collected from some employees in TAZARA management and analysed using Jamovi. The results present that quality results completely mediate the association between education and training, and important innovations.

Is Team Entrepreneurial Orientation important in generating creative business ideas? The moderating role of team-perceived heterogeneity and the individual creative mindset

PURPOSE: The study aims to unveil if Team Entrepreneurial Orientation (TEO) facilitates identification of creative market opportunities understood as novelty and quality business ideas. Entrepreneurial Orientation (EO) has rarely been measured at a team level and few studies have attempted to examine the relationship between EO and actual creative outcomes. The proposed research model searches for new patterns that can foster creativity of entrepreneurial teams. In addition, the research adds the moderating effect of perceived team heterogeneity and individual creative mindset (Growth-Creative and Fixed-Creative Mindsets) as contingency variables to improve the understanding under which circumstances the entrepreneurial teams generate creative business ideas. METHODOLOGY: The research sample comprises entrepreneurial teams from the Mondragon Team Academy in the Basque Country, Spain. The survey data were collected after the entrepreneurial teams performed idea generation. The applied experiment of idea generation of entrepreneurial teams has not been generated for the purpose of the study but it formed part of the natural processes of the selected sample of teams. The novelty and quality of business ideas were evaluated by experts in the field. The data relationships were analyzed through partial least square structural equation modeling (PLS-SEM). FINDINGS: Entrepreneurial Orientation of teams leads to product-market entries but not necessarily to novel product-market entries. Entrepreneurially oriented teams have a greater tendency to generate quality and slightly modified existing business ideas rather than to generate novel market opportunities. The applied moderators present different interaction results with the studied relationships. Specifically, individuals with a Fixed-Creative Mindset in a team have an antagonistic interaction on the TEO-Quality relationship. Team-Perceived Heterogeneity and Growth-Creative Mindset of individuals have no effect on either the TEO-Quality or the TEO-Novelty link. IMPLICATIONS: The research demonstrates the importance of contextualization of the nature of creativity in EO as a crucial antecedent of market innovations. Our study adds to the literature and practice by providing evidence that EO at a team level (TEO) plays a critical role in exploring product-market entries, given that TEO facilitates Quality outcomes only. Entrepreneurially oriented teams do not easily achieve Novel outcomes that allow them to enter new markets. Individuals with Fixed Creative Mindset in a team should be avoided as they block the relationship between Team Entrepreneurial Orientation and Quality. Likewise, our study supports the validity of Entrepreneurial Orientation at a team level, which can lead to more suitable practical implications for a team and its creativity management if applied. It could help in developing appropriate team formation and team management practices. ORIGINALITY AND VALUE: The study proposes rare and unique EO analysis at a team level and at young companies’ level (start-up). The study contributes to the original and overlooked in the literature conceptualization of EO within Schumpeter’s perspective of “creative destruction” in entrepreneurial activities. The examined theoretical foundations of EO led to clearer antecedents of behavioural effects of entrepreneurial teams towards product-market entries. The study initiates, identifies and calls for new further research lines to contribute to a greater and contingent understanding of how entrepreneurial teams generate creative business ideas, especially, novel business ideas, which are necessary for “creative destruction”, the EO construct itself and overall economic development.