Purpose: The shop-floor organization under lean production (LP) has been hotly debated for about three decades. As this organization concept leaves considerable room for interpretation, the content of lean-inspired changes can vary widely. This paper pleads for a contingency view of how LP is...

This paper examines the association between environmental uncertainty, accounting information relevance, and organizational performance. From a contingency approach, this paper attempts to contribute to a stream of research that investigates the relationship between accounting information...

This study empirically investigated how small and medium-sized Chinese apparel enterprises (SME) formed their strategy as a response to the characteristics of business environment in order to achieve competitive business performance. An environment-strategy-performance model was proposed and...

Die moderne Unternehmung ist vor allem durch eine bestimmte Organisationseinheit, von Mintzberg (1979) als Strategic Apex bezeichnet, und heute meistens Konzernzentrale genannt, gekennzeichnet. Seit Chandler's (1962) grundlegender Arbeit Strategy and Structure hat diese Organisationseinheit...

Organizations have sometimes been observed to reallocate control rights horizontally or vertically. Evidence suggests that they do this in response to certain kinds of internal or external challenges. Grounded in the contingency theory, this paper develops a theory of the vertical reallocation...

In this study I analyze changes of an entire set of organizational of rules over time. I also analyze how the size of individual rules develops over time. The theoretical background for this study is based on the bureaucracy theory of Weber and his successors and on the considerations of the New...