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...

There has been sustained interest in explaining why firms adopt different management accounting practices. This paper applies contingency theory to respond empirically to calls by Gerdin (2005), Tillema (2005) and Chenhall (2007) to increase understanding of factors that explain management...

How firms facing environmental uncertainty should organize their activities remains an important and challenging question for today's managers and organizational researchers. Proponents of contingency theory have argued that organizations must adjust their activities to fit the level of...

The purpose of this research is to develop a comprehensive, IS assessment framework using existing IS assessment theory as a base and incorporating suggestions from other disciplines. To validate the framework and to begin the investigation of current IS assessment practice, a survey instrument...

The purpose of this research is to examine the following research question: how has enforcement of Resource Conservation and Recovery Act (RCRA) adapted to the Big Box business system innovation? Additionally, the study explored the possible nature of regulatory choke points that may emerge from...

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...