Performance measurement, although extensively studied in the last two decades, has been given relatively little consideration in terms of the factors that influence the design of performance measurement systems. Few organisations appear to have systematic processes in place for managing the...

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...

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...

Procurement has to find further levers and advance its contribution to corporate goals continuously. This places pressure on its organization in order to facilitate its performance. Therefore, procurement organizations constantly have to evolve in order to match these demands. A conceptual model...

In this article we aim to analyze the relationship between a set of organizational extrinsic and intrinsic factors and the adoption of the Balanced Scorecard (BSC) by privately-owned Portuguese organizations (large companies and small and medium enterprises). These factors are related to...

Drawing on contingency and information processing theory, this study examines how environmental complexity and unpredictability influence team structure, namely the vertical hierarchy and the horizontal specification. These relationships are tested empirically using worldwide data from the video...

The objective of this study is to develop a contingency theory of organizational capability based on the identification of decision variables relevant to the design of firms. The paper supports a model in which superior performance is the result of the proper fit between applied knowledge and...

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...

Small and Medium Enterprises (SMEs) are struggling to survive in the present competitive environment. Enterprise resource planning (ERP) technologies have great potential to facilitate firms in achieving sustainable competitive advantages and to survive in such situations. However, the adoption...

This conceptual paper aims at identifying a theoretical framework for the determinants of revenue management (RM) practices and their impacts on the financial performance of hotels. To create this framework, a two-phased process is employed where the first stage involves an explicit examination...