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Enterprise governance and value-based management: a theoretical contingency framework

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  • Adel Elgharbawy
  • Magdy Abdel-Kader

Abstract

In an attempt to provide a better understanding of the tension between conformance and performance in the governance context, this study develops a conceptual model for enterprise governance (EG) from the contingency theory perspective. The study argues that the value-based management (VBM) approach can achieve the objectives of EG, keeping the right balance between conformance and performance. Therefore, the study investigates the implications of fit between four contingency factors and VBM on organisational performance using corporate governance (CG) mechanisms and corporate entrepreneurship as mediating factors. The study contributes to the literature by linking a performance management system, i.e. VBM, to the EG framework aiming to bridge the gap between management accounting, CG, and entrepreneurship disciplines. Copyright Springer Science+Business Media, LLC. 2013

Suggested Citation

  • Adel Elgharbawy & Magdy Abdel-Kader, 2013. "Enterprise governance and value-based management: a theoretical contingency framework," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 99-129, February.
    • Handle: RePEc:kap:jmgtgv:v:17:y:2013:i:1:p:99-129
    DOI: 10.1007/s10997-012-9220-y
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    2. Ionel Bostan & Aliona Bîrcă & Viorel Țurcanu & Christiana Brigitte Sandu, 2018. "Systemic Approach to Management Control through Determining Factors," JRFM, MDPI, vol. 11(4), pages 1-20, October.
    3. Filippo Zanin & Giulio Corazza, 2023. "Value-based Management System e performance. Il ruolo di moderazione della strategia ibrida e della turbolenza ambientale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(3), pages 63-87.
    4. Andrea Quintiliani, 2018. "The Relationship between the Market Value Added of SMEs Listed on AIM Italia and Internal Measures of Value Creation," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 9(1), pages 121-131, January.
    5. Andrea Dello Sbarba & Riccardo Giannetti & Alessandro Marelli, 2020. "Private equity firms and management control: the framing of shareholder-oriented practices," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(4), pages 953-987, December.

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