Impact Of Contingency Factors Research Articles

The Impact of Contingency Factors on the Balanced Scorecard Adoption: Evidence from Algeria

This article aims to analyse the existence of significant relationships between some contingency factors and the degree of adoption of the balanced scorecard. A quantitative study, based on a survey, is conducted among 186 individuals, belonging to different Algerian enterprises, from different sectors. Only 57 responses were obtained, that 43 were complete and usable. Otherwise, we obtained a response rate of 23.12%. The results indicate that only three contingency factors (age, differentiation strategy and competition intensity) are found to be significantly associated with the degree of use of the balanced scorecard indicators. Thus, we conclude that the adoption of the balanced scorecard increases with the rivalry of firms in the markets, with the degree of diversity of their products/services and that older and more mature firm are more likely to use this tool. Despite this study’s limitations, the main findings have potential implications for future research, particularly for researchers wishing to test the diversity in the use of the balanced scorecard across different industries and to explore its advantages and disadvantages. Our model is limited by its exclusion of the effects of other important contingency factors, such as organisational culture, corporate social responsibility, industry, computerisation and others. However, limiting ourselves to a one country allows us to control for the effects of local management practices. We provide evidence of associations rather than drawing conclusions about causality. Another limitation is due to the low representativeness of the sample which may generate a risk of bias.

The Impact of Contingency Factors on Management Accounting Practices in Vietnam

The Impact of Contingency Factors on Management Accounting Practices in Vietnam

Family Ownership and SME Survival: The Role of Contingent Factors

This study explores the impact of family ownership on the survival prospects of family small and medium-sized enterprises (SMEs) and the moderating impact of contingent factors, including family in...

The Effectiveness of Using E-Learning in Malaysian Higher Education: A Case Study Universiti Teknologi Malaysia

E-Learning is a fairly recent word used to define a form of learning that can be performed via websites online learning. The impact of contingent factors on the relationship between six predictors and e-learning effectiveness was investigated. The development and implementation of e-learning today has become an important phases in university. This study is centered on evaluating the e-learning effectiveness in UTM. And in this study, the critical factors affecting e-learning effectiveness were investigated through a survey conducted on students as participants. A total of 268 Universiti Teknologi Malaysia (UTM) (undergraduate students) students were used in the survey. Several factors have been found to correlate with e-learning effectiveness which includes self-efficacy, interface, community, usefulness, students’ satisfaction and intention to use e-learning. The results show that e-learning use positively and significantly related to students' satisfaction, usefulness that is impact intention to use in turn affect e-learning effectiveness. DOI: 10.5901/mjss.2015.v6n5s2p625

The Impact of Contingent Factors on Performance Measures in the Rural Banks of Ashanti Region of Ghana

The study examined the application of performance measurement techniques in the rural banks in the Ashanti Region of Ghana. Management accounting theory suggests that two different measures of branch performance should be computed; one to evaluate the economic performance of each branch and the other to evaluate the performance of branch managers (managerial performance).The purpose of the study was to ascertain the type of performance measures that are applied in these institutions. That is whether or not the management of these banks have been applying financial and/or non financial performance measures in assessing the performance of their branches and the managers of those branches. In addition the study examined the impact of contingent factors on the use of financial and non financial performance measures. Though, all the respondents stated that they used both financial and non financial performance measures, there was heavy reliance on financial measures. The study found that neither the balanced scorecard nor the Tableau de Bord have ever been used as performance measures. The study findings also revealed that profitability (i.e. Operating profit margin, Return on shareholders' capital) and liquidity (i.e. current ratio and working capital ratio) have varied impact on the use of performance measures by the rural banks in the Ashanti Region of Ghana.

Simultaneous consideration of contingency factors and quality management: An empirical study of Serbian companies

Accepted 11 November, 2010 The aim of the present paper is to answer whether the QM concept is universal or context-dependent, organic or mechanistic, and theoretical or practical in its essence.The study examines the impact of contingency factors on quality management in Serbian companies in order to find out the possible causes of failure, that is inadequate results of QM application and to recommend the companies how to harmonize their context with TQM principles. The starting point is that QM concept is not universally applicable, but context-dependent, so this is the reason why a model is assumed for relation between organizational contingency factors ‐ environment, demographic variables, strategy, management style, organizational structure, technology applied, and employees’ behavior, and QM critical factors. The model was tested by the structural equation modeling method using the sample of 111 Serbian industrial companies. Context-dependent nature of QM concept has been proved by confirming basic research hypotheses, through direct impact of organizational structure and employees’ behavior, and by confirming accessory hypotheses for indirect impact of other contingency factors, such as environment, strategy, technology, and management style in the model. Quality management is directly dependant of mechanistic organizational structure (relation strength 0.657) and organic employees’ behavior (relation strength 0.520). The other contingency factors exert their influence indirectly through mediation (the largest influence has strategy 0.500, followed by demographic variables and management style 0.380, then technology 0.240, and finally environmental factors -0.280 on lower level of significance). The results indicate that large companies achieve solid results relatively easily in QM area, while small- and medium-sized companies cannot achieve solid QM practice through the pathway of demographic variables and organizational structure. Therefore, it is recommendable for SMEs to take the “alternative road” through clearly defined strategy without risk elements, which further impacts technology (so it can alleviate unfavorable environment impact) and furthermore management style and employees’ behavior. Also, it is noticeable that in more favorable environment the small-sized companies will additionally strengthen technology impact and thus achieve better QM practice. The present work also indicates that it is needed to combine mechanistic and organic principles, because high organizational structure with high formalization and specialization is a feature of mechanistic approach, while proactive behavior of employees with a strong spirit of collectivism is a typical feature of organic type.

The impact of contingency factors on validation of problem structuringmethods

Although much has been written about validating Decision support systems andother ‘hard’ OR models, less has been written about validating‘soft’ OR models. This article seeks to determine which contingencyfactors known to influence DSS validation are also important factors influencingproblem structuring methods (PSM) validation. In addition, after consultationwith PSM experts other contingency factors influencing PSM validation areproposed. Evidence from these PSM experts concerning the levels of influence ofthese factors is used to support proposals for a contingency approach to PSMvalidation.

The Impact of Contingency Factors on the Effectiveness of Budgetary Emphasis in Sino‐Foreign Joint Ventures

Behavioural consequences of emphasis on budget‐related performance evaluation measures have been extensively researched in single countries, but not in cross‐cultural organizational settings. Contingency theory is invoked in this study to model the “fit” for international joint venture companies (IJVs) between two contingency factors — environmental uncertainty (EU) and organizational objectives conflict (OOC)—and the organizational control sub‐system variable of budgetary emphasis (BE). The impact of this “fit” on the effectiveness of managers from Chinese and Western sides of an IJV partnership is tested in respect of the effectiveness outcomes of self‐rated managerial performance (MP) and the creation of budgetary slack (BS). These two effectiveness constructs are chosen for this study because they provide a complementary picture of effectiveness in a budget‐related behavioural settings. To test the various “fit” hypotheses, this study provides results from a survey of Sino‐foreign JVs. Specifically, middle and senior managers representing the foreign partner to a Sino‐foreign JV were chosen in two groupings, Hong Kong Chinese managers and Western managers. Multiple regression was performed for the independent variables (EU, OOC and BE) in relation to the respective dependent variables (MP and BS) and the respective sample groups (HK Chinese and Western). Both main and interaction effects are reported in this study. Implications of the findings for the use of budgetary emphasis in management performance evaluation in IJVs are discussed.