The role of external and internal contextual variables that affect managerial participation in the budgetary process are not well understood, particularly managerial participation in manufacturing firms. By adopting a contingency approach, this study is trying to contribute to the existing...

Climate change impacts in the Arctic require that complex relationships between the economy, the environment, and the living conditions of indigenous and local people be taken into account. While traditional approaches to economic valuation may not be sufficient to capture these relationships,...

This paper studies whether IFRS adoption and the country's legal regime affect the value relevance of discretionary accruals under environmental uncertainty (measured by sales variability). The sample includes France and UK domiciles, providing a code/common law legal regime partition. We show...

Whereas experimental studies of common pool resource (CPR) dilemmas are frequently terminated with collapse of the resource, there is considerable evidence in real-world settings that challenges this finding. To reconcile this difference, we propose a two-stage model that links appropriation of...

This study empirically examined the effect of budget participation on managerial performance and job satisfaction using a contingency theory approach. Perceived environmental uncertainty presents the contingent variable investigated. Fifty three managers drawn from 30 Tunisian industrial...

As science and technology policy-makers focus on understanding how industry networks evolve, this study discusses how environmental changes affect the evolution of industrial networks, especially in the flat panel display (FPD) sector. By investigating different environmental scenarios, it can...

External environments can require entrepreneurs to adjust and maintain network ties to cope with environmental changes and turbulence. Although network ties can help entrepreneurs gain resources and support, researchers are becoming aware of some negative aspects of networks, such as information...

Purpose – This study aims to examine the effects of balanced scorecard (BSC) usage on performances in the context of four contingent variables in Singaporean manufacturing firms. The results show that firms are more likely to adopt BSC if they are large in size, have products at an early...

The purpose of this study was to determine the contingency factors influencing the companies' intellectual capital information operating in Yazd industrial city. The study model was formed using intellectual capital as dependent variable and environmental uncertainty, technology advancement and...

Environmental uncertainty is a major determinant in many managerial decisions and evaluations. Yet, there is no consensus what constitutes a valid measure of uncertainty to which executives can respond. This paper explicates conceptual and methodological differences between Archival...