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A contingency model of the association between strategy, environmental uncertainty and performance measurement: impact on organizational performance

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Cited by:

  1. Alphun Cihan & Turker Nuray & Sainaghi Ruggero, 2023. "The Strategic Performance Measurement System and Organisational Performance Through the Lenses of Contextual Factors: Empirical Evidence from the Hotel Industry," European Journal of Tourism, Hospitality and Recreation, Sciendo, vol. 13(1), pages 1-13, December.
  2. Noor Ahmad & T. Ramayah, 2012. "Does the Notion of ‘Doing Well by Doing Good’ Prevail Among Entrepreneurial Ventures in a Developing Nation?," Journal of Business Ethics, Springer, vol. 106(4), pages 479-490, April.
  3. Kamilah Ahmad, 2017. "The Implementation of Management Accounting Practices and its Relationship with Performance in Small and Medium Enterprises," International Review of Management and Marketing, Econjournals, vol. 7(1), pages 342-353.
  4. Tugba GURCAYLILAR YENIDOGAN & Alp YENIDOGAN, 2013. "Sozlesme Tasarimi: Tur Operatoru-Otel Kontenjan Sozlesmeleri," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 13(3), pages 393-403.
  5. Henri, Jean-Francois, 2006. "Management control systems and strategy: A resource-based perspective," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 529-558, August.
  6. Marina Godinho Antunes & Joaquín Texeira Quirós & Maria do Rosáirio Texeira Fernandes Justino, 2018. "Role of Management Control Systems in Quality, Innovation and Organizational Performance in Portugal SMES Companies," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 15(02), pages 1-22, April.
  7. Shafique-ur Rehman & Rapiah Mohamed & Hazeline Ayoup, 2018. "Management Control System (MCS) as a Package Elements Influence on Organizational Performance in the Pakistani context," Pakistan Journal of Humanities and Social Sciences, International Research Alliance for Sustainable Development (iRASD), vol. 6(3), pages :280-297, September.
  8. Ramona Rupeika-Apoga & Stefan Wendt, 2021. "FinTech in Latvia: Status Quo, Current Developments, and Challenges Ahead," Risks, MDPI, vol. 9(10), pages 1-23, October.
  9. Lueg, Rainer & Borisov, Boris Genadiev, 2014. "Archival or perceived measures of environmental uncertainty? Conceptualization and new empirical evidence," European Management Journal, Elsevier, vol. 32(4), pages 658-671.
  10. Kanittha Pattanasing & Somnuk Aujirapongpan & Supit Ritkaew & Anuman Chanthawong & Sirichai Deelers, 2021. "The impact of dynamic capabilities and dynamic performance measurement on competitive performance: evidence from Thai hotel entrepreneurs," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(3), pages 10-28, March.
  11. Zaina Mustafa Mahmoud Hamad, 2016. "A Structural Equation Model for Analyzing the Impact of Environmental Turbulence on Non-Financial Performance," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 7(2), pages 53-72, May.
  12. Shadi Alkhasawneh & Wan Anisah Binti Endut & Nik Mohd Norfadzilah Bin Nik Mohd Rashid, 2023. "The Influence of External Factors and Modern Management Accounting Techniques Adoption on Organizational Performance," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 145-168.
  13. Tuan Zainun Tuanmat & Malcolm Smith, 2011. "The effects of changes in competition, technology and strategy on organizational performance in small and medium manufacturing companies," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 19(3), pages 208-220, September.
  14. Adel R. Haedr & Messaoud Mehafdi, 2017. "Accounting for Management Control in Large Libyan Companies," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 3(3), pages 279-304, July.
  15. Asiaei, Kaveh & Jusoh, Ruzita, 2017. "Using a robust performance measurement system to illuminate intellectual capital," International Journal of Accounting Information Systems, Elsevier, vol. 26(C), pages 1-19.
  16. Jafar Ojra & Abdullah Promise Opute & Mohammad Mobarak Alsolmi, 2021. "Strategic management accounting and performance implications: a literature review and research agenda," Future Business Journal, Springer, vol. 7(1), pages 1-17, December.
  17. Haishi Li & Youxue Jiang & Anam Ashiq & Asma Salman & Mohammad Haseeb & Malik Shahzad Shabbir, 2023. "The role of technological innovation, strategy, firms performance, and firms size and their aggregate impact on organizational structure," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 44(4), pages 2010-2020, June.
  18. Brache, Jose & Felzensztein, Christian, 2019. "Exporting firm’s engagement with trade associations: Insights from Chile," International Business Review, Elsevier, vol. 28(1), pages 25-35.
  19. Odysseas Pavlatos & Hara Kostakis, 2023. "Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals," Australian Accounting Review, CPA Australia, vol. 33(1), pages 14-30, March.
  20. Peljhan Darja & Tekavčič Metka, 2008. "The Impact of Management Control Systems - Strategy Interaction on Performance Management: A Case Study," Organizacija, Sciendo, vol. 41(5), pages 174-184, September.
  21. Antonio Costantini & Filippo Zanin, 2017. "The Effect of Perceived Environmental Uncertainty on the Use and Perceived Usefulness of Strategic Management Accounting: Some Empirical Evidence," Managing Global Transitions, University of Primorska, Faculty of Management Koper, vol. 15(4 (Winter), pages 379-398.
  22. Maiga, Adam S. & Nilsson, Anders & Jacobs, Fred A., 2014. "Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance," The British Accounting Review, Elsevier, vol. 46(1), pages 77-90.
  23. Igor Bernik & Kaja Prislan, 2016. "Measuring Information Security Performance with 10 by 10 Model for Holistic State Evaluation," PLOS ONE, Public Library of Science, vol. 11(9), pages 1-33, September.
  24. MF. Arrozi Adhikara & Maslichah & Nur Diana & M. Basjir, 2022. "Organizational Performance in Environmental Uncertainty on the Indonesian Healthcare Industry: A Path Analysis," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 11, March.
  25. Hoque, Zahirul, 2005. "Linking environmental uncertainty to non-financial performance measures and performance: a research note," The British Accounting Review, Elsevier, vol. 37(4), pages 471-481.
  26. Ulf Diefenbach & Andreas Wald & Ronald Gleich, 2018. "Between cost and benefit: investigating effects of cost management control systems on cost efficiency and organisational performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(1), pages 63-89, March.
  27. Lin Song & Darline Augustine & Jing Yu Yang, 2016. "Environmental uncertainty, prospector strategy, and new venture performance: the moderating role of network capabilities," International Entrepreneurship and Management Journal, Springer, vol. 12(4), pages 1103-1126, December.
  28. Ali Uyar & Cemil Kuzey, 2016. "Contingent Factors, Extent of Budget Use and Performance: A Structural Equation Approach," Australian Accounting Review, CPA Australia, vol. 26(1), pages 91-106, March.
  29. Ismail Elnihewi & Rapiah Mohamed, 2015. "Effect of Organisational Structure and Competition on Organisational Performance in Libyan Commercial Banks," Information Management and Business Review, AMH International, vol. 7(6), pages 50-55.
  30. Hamzah E. Alqudah & Mani Poshdar & Luqman Oyekunle Oyewobi & James Olabode Bamidele Rotimi & John Tookey, 2023. "Sustaining Construction Organisations in NZ: A Linear Regression Model Approach to Analysing Determinants of Their Performance," Sustainability, MDPI, vol. 15(5), pages 1-18, February.
  31. Henny N. Tambingon & Winwin Yadiati & Ccecilia Lelly Kewo, 2018. "Determinant Factors Influencing the Quality of Financial Reporting Local Government in Indonesia," International Journal of Economics and Financial Issues, Econjournals, vol. 8(2), pages 262-268.
  32. Amizawati Mohd Amir, 2011. "The indirect effects of PMS design on Malaysian service firms' characteristics and performance," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 19(1), pages 31-49, May.
  33. Azmi Umar & Che Mohd Zulkifli Che Omar & Mohd Sahandri Gani Hamzah & Azizah Hashim, 2018. "The Mediating Effect of Innovation on Entrepreneurial Competencies and Business Success in Malaysian SMEs," International Business Research, Canadian Center of Science and Education, vol. 11(8), pages 142-153, August.
  34. Henri, Jean-Francois, 2006. "Organizational culture and performance measurement systems," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 77-103, January.
  35. Mai, Nhat Chi, 2021. "Determinants of successful adoption of the Balanced Scorecard in Vietnamese small and medium-sized enterprises," OSF Preprints 5hx2r, Center for Open Science.
  36. González-Torre, Pilar L. & Adenso-Díaz, Belarmino, 2006. "Reverse logistics practices in the glass sector in Spain and Belgium," International Business Review, Elsevier, vol. 15(5), pages 527-546, October.
  37. Waidi Adeniyi Akingbad, 2014. "Competitive Strategies and Improved Performance of Selected Nigeria Telecommunication Companies," Journal of Entrepreneurship, Management and Innovation, Fundacja Upowszechniająca Wiedzę i Naukę "Cognitione", vol. 10(4), pages 143-167.
  38. Aimé Togodo Azon & Didier van Caillie & François Pichault, 2011. "Les déterminants du design des systèmes de contrôle de gestion dans les collectivités locales de l'Afrique au Sud du Sahara: une analyse empirique contingente des collectivités locales béninoises," Post-Print hal-00650586, HAL.
  39. Sheikh Muhamad Hizam Sheikh Khairuddin & Zuhaib Hassan Qureshi & Rosni Ab. Wahid & Shehnaz Tehseen & Zulfiqar Hussain Pathan & Mohammad Rafat Khan, 2019. "A Conceptual Study on Contingent Impact of External Integration on Innovation Sme Business Success Relationship," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(5), pages 370-380, August.
  40. Supriti Mishra & Damodar Suar, 2010. "Does Corporate Social Responsibility Influence Firm Performance of Indian Companies?," Journal of Business Ethics, Springer, vol. 95(4), pages 571-601, September.
  41. Trkman, Peter, 2010. "The critical success factors of business process management," International Journal of Information Management, Elsevier, vol. 30(2), pages 125-134.
  42. Velez, Maria L. & Sanchez, Jose M. & Florez, Raquel & Alvarez-Dardet, Concha, 2015. "How control system information characteristics affect exporter–intermediary relationship quality," International Business Review, Elsevier, vol. 24(5), pages 812-824.
  43. Santosh B. Rane & Yahya A. M. Narvel, 2021. "Leveraging the industry 4.0 technologies for improving agility of project procurement management processes," International Journal of System Assurance Engineering and Management, Springer;The Society for Reliability, Engineering Quality and Operations Management (SREQOM),India, and Division of Operation and Maintenance, Lulea University of Technology, Sweden, vol. 12(6), pages 1146-1172, December.
  44. Shafique-ur Rehman & Rapiah Mohamed & Hazeline Ayoup, 2019. "The mediating role of organizational capabilities between organizational performance and its determinants," Journal of Global Entrepreneurship Research, Springer;UNESCO Chair in Entrepreneurship, vol. 9(1), pages 1-23, December.
  45. Evelyne Poincelot & Grégory Wegmann, 2006. "Perspectives on non-financial indicators as a strategic management accounting tool:A French inquiry," Working Papers CREGO 1060905, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
  46. Martins, Izaias & Rialp, Alex, 2013. "Orientación emprendedora, hostilidad del entorno y la rentabilidad de la Pyme: una propuesta de contingencias," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
  47. Wenwen Zhao & Zhe Zhang, 2020. "How and When Does Corporate Giving Lead to Getting? An Investigation of the Relationship Between Corporate Philanthropy and Relative Competitive Performance from a Micro-process Perspective," Journal of Business Ethics, Springer, vol. 166(2), pages 425-440, October.
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