...Contingency theory is perceived by some scholars as a fragmentation of various ideals patched together into a theory of management accounting, nevertheless, it should be recognised that it provides a wealth of knowledge into contemporary management accounting practices. Contingency theory provides enhanced information to the individual which ultimately improves decision making and assists in achieving organisational objectives (Hamas and Lääts, 2002, p. 379). This theory has invaluably provided research evidence that are attributable to contemporary management accounting knowledge and designs. It has provided a profound method to adjust to ever changing external environments and the need for changes in internal factors (Otley, 1980, p. 413). Strengths of contingency theory style research Challenging the criticisms of contingency theory for being fragmentary and contradictory due to its methodological limitations, it is the failure of critiques in realising the many different forms of management accounting designs under the contingency approach and the relationships between those design which have perpetuated this idea (Gerdin and Greves, 2004, p.303). Attention should be shifted to the concepts under which contingency theory has been applied. Contingency theory in its simplest form highlights that an organisation’s structure is conditional upon contextual factors such as environment, strategy and size. One of its key strengths is a congruence approach that it represents...
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...performed by line senior managers. A senior manager is responsible for overseeing and leading the work of a group of people. To the journal ‘Personnel Today’ who commissioning a series of articles introducing principles of Human Resource Management (HRM) I would like to contribute an article which related to senior managers and from other functional management areas trough success a business. The article entitled “To ensure the success of your business through effective human resource strategies”, and knowing how to help your staff to 'go green'. And the article is cover: 1. The definitions and comparison models of strategic HR management. 2. Second the importance of HRM. 3. The analysis of the framework. 4. How the strategies are developed. 5. The assessment of roles in HRM. A manager, who is generally the head of a department or functional area within an organization, has specific responsibilities depending on the needs of his or her organization. Human Resource Management Ensure the success of your business through effective Human Resource strategies To understand the role and importance of human resource management in achieving organisational effectiveness to define strategic human resource management and knowing the importance of human resource management in organisations by analyse the framework of strategic human resource management and to the journal ‘Personnel Today’ the article I am going to contribute is to...
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...A CRITICAL ANALYSIS OF THE ARTICLE “THE CRITICAL SUCCESS FACTORS OF BUSINESS PROCESS MANAGEMENT” WRITTEN BY TRKMAN (2010) COHORT 5 (BSS001-6) TABLE OF CONTENTS Pg 1. Executive summary……………………………………………………….......3 2. Introduction……………………………………………………………….…....4 3. Importance of the Study……………………………………………………....5 * BPMs relevance & Importance to Information Systems……………...5 4. Research problems and significance………………………………….........6 5. Contributions and originality……………………………………………...….7 6. Theoretical arguments………………………………………………………..8 *The Contingency Theory……………………………………………...….8 * Dynamic Capabilities Theory:……………………………………..…….9 *Task Technology Fit………………………………………………..….….9 7. Research methods ……………………………………………………..….....9 *An outline of the methods used for the research study……..…......…9 *Description of methods…………………………………………….......10 *Analysing the Methods suitability for the study………………………10 8. Key Findings of the study ………………………………………………..…12 9. Research Limitations ……………………………………………………….13 10. Suggestions for future research……………………………………….….14 11. Conclusion…………………………………………………………………...15 12. References…………………………………………………………………..16 13. Appendix* EXECUTIVE SUMMARY According to Zairi’s (1997) definition, BPM...
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...What is likely to occur? And What is the effect of contextual factors ?Then managers must address each of these questions. What controls should be used? In recent years, contingency-based research has maintained its popularity with studies including these variables but redefining them in contemporary terms. This paper provides a critical review of findings from contingency-based studies over the past 20 years, deriving a series of propositions relating MCS to organizational context. The paper examines issues related to the purpose of MCS, the elements of MCS, the meaning and measurement of contextual variables, and issues concerning theory development (Robert H. Chenhall 2003). on the effect of contextual variables on the design of Management Control System (MCS). It is tests the effect of each contextual variable on the relationship between MCS design and performance by using survey instruments. It is demonstrates that contextual variables contribute to the design of MCS. The following sections describe how to address each of these questions. What it is the organization Objectives and, more importantly, strategies that are derived from a good understanding of the organization’s objectives often provide important guides to the actions that are expected. A better understanding of objectives and strategies yields a larger set of feasible control alternatives, provides a better chance of being able to apply each alternative tightly, if so desired, and reduces the chance of creating...
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...com/locate/aos Management control systems design within its organizational context: findings from contingency-based research and directions for the future Robert H. Chenhall Department of Accounting and Finance, Monash University, Clayton, Victoria 3168, Australia Abstract Contingency-based research has a long tradition in the study of management control systems (MCS). Researchers have attempted to explain the effectiveness of MCS by examining designs that best suit the nature of the environment, technology, size, structure, strategy and national culture. In recent years, contingency-based research has maintained its popularity with studies including these variables but redefining them in contemporary terms. This paper provides a critical review of findings from contingency-based studies over the past 20 years, deriving a series of propositions relating MCS to organizational context. The paper examines issues related to the purpose of MCS, the elements of MCS, the meaning and measurement of contextual variables, and issues concerning theory development. A final section considers the possibility that contingency-based ideas could encompass insights from a variety of theories to help understand MCS within its organizational context. # 2002 Elsevier Science Ltd. All rights reserved. 1. Introduction The three purposes of this paper are to provide a review of empirical, contingency-based research as it has developed since the early 1980s, to critically evaluate this work, and consider...
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...Manag Int Rev (2011) 51:179–192 DOI 10.1007/s11575-011-0071-6 R e s e a R c h a Rt i c l e Effective Global Strategy Implementation Structural and Process Choices Facilitating Global Integration and Coordination Attila Yaprak · Shichun Xu · Erin Cavusgil Abstract: 0 0 this article offers a contingency framework of global strategy implementation effectiveness on firm performance. The research question we seek to address is what the structural and process requirements are for MNEs to successfully implement global strategy through increased efficiency and effectiveness of integration and coordination across world markets. Our central premise is that MNEs’ capabilities in establishing supporting structural and process mechanisms will enhance the effectiveness and efficiency of implementing their global strategies which would, in turn, lead to better firm performance. Keywords: Integration and coordination · Global strategy · Firm performance · contingency framework Received: 25.12.2009 / Revised: 15.08.2010 / Accepted: 11.10.2010 / Published online: 02.04.2011 © Gabler-Verlag 2011 Prof. A. Yaprak () Department of Marketing, Wayne State University, Detroit, USA e-mail: Attila.yaprak@wayne.edu Asst. Prof. S. Xu Department of Marketing and Logistics, University of Tennessee, Knoxville, USA Asst. Prof. E. Cavusgil Department of Marketing, University of Michigan-Flint, Flint, USA 180 A. Yaprak et al. Introduction The globalization of the world economy...
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...and adopt in order ensure that the organization moves effectively and efficiently fulfills its organizational benchmarks and achieves its goals. Table of Content Executive Summary i Introduction 1 Organizational Culture & Change 2 Role of Organizational Culture 3 Functions of Organizational Culture 5 Organizational Change & its Characteristics 7 Consequences of stress for the organization 8 Techniques for control of Work Stress 3 Managerial Effectiveness 10 Approach from the standpoint of personal qualities 11 Situational Theory 12 Situational approaches to effective leadership 12 The Situational leadership model of Fiedler 12 Contingency Theory 15 Origins and essence of Contingency Theory 15 Variables and Assumptions of the Contingency Theory 16 The role of Human Resources in the Contingency Theory 16 Adoption of the Contingency Theory 17 Evaluation 17 References 18 Elements of Organizational Culture Introduction The Human Resources Management work processes with psychological component that must run under a systemic approach to bring synergy between all work areas that will benefit all users, internal-external and will...
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...factor of production (an object). Soft HRM on the other hand draws from the Human Resource school of thought which treats people as strategic resources who can provide an organisation with strategic flexibility through being committed, innovative and working in a team so as to achieve a competitive advantage. The Harvard Model is considered to be more soft in nature because it views individuals as potential assets or human assets rather than variable costs. [pic] The Harvard map of HRM A large part of this section in Human Resource Management, 4th edition is devoted to the Harvard 'map' of HRM. This is probably the most seminal model of HRM and has had a major influence on academic debate on the subject. 'We noted that the Harvard Business School generated one of the most influential models of HRM. The Harvard interpretation sees employees as resources. However, they are viewed as being fundamentally different from other resources - they cannot be managed in the same way. The stress is on people as human resources. The Harvard approach recognizes an element of mutuality in all businesses, a concept with parallels in Japanese people management, as we observed earlier. Employees are significant stakeholders in an organization. They have their own needs and concerns along with other groups such as shareholders and customers.' The Harvard Map or model outlines four HR policy areas: 1. Human resource flows - recruitment, selection, placement, promotion, appraisal and assessment...
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...Management Strategy The Six Sigma management theory still appeals to me because it helps to identify process inefficiencies and strategies on how to measure error rates and decrease project cycle time. It also focuses to eliminate non-value added processes to deliver quality, and yield higher productivity and revenue. I could proactively use the DMAIC model (Define, Measure, Analyze, Improve, and Control) to help complete project reviews, and also prepare for internal and external audits. However, I will add that the Contingency management theory slightly appealed to me after reading this week’s resources. While I can apply Six Sigma to improve internal operations, the Contingency management theory was insightful in proving that no two studies are alike. It allows an alternative plan or decision to prepare for the unknown in advance, depending on project context. My studies vary in start date, therapeutic indication, and marketed outcomes; therefore, this theory supports that different approaches yield better performance based on different factors related to uncertainty, complexity, team empowerment criticality, and urgency (Howell, Seidel, & Windahl, 2010). The Situational Leadership theory appealed to me because leadership style is adjusted per team knowledge and individual development. My leadership style is divided between directing and supporting, and my behavior is both supportive and directive – leaning slightly more towards directive. This theory is applicable...
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...topic of organisational change and its management from an information systems perspective. The paper will examine the issues raised during a review of the change management literature – looking at the major approaches to change management, namely, the planned, emergent and contingency approaches – as background to the issues raised in other papers in this theme of the book. As in the Management In The 90s (MIT90s) study, a very broad definition of the term IT is used to include: computers of all types, hardware, software, communications networks and the integration of computing and communications technologies. The paper will then examine change management within the context of Information Systems (IS) theory and practice. This will lead to a discussion of an emerging model by Orlikowski and Hofman which will be briefly reviewed to provide insight into the types of models which are likely to provide a focus for research in the area in the near future. The model also provides a strong and interesting framework against which to view some of the papers that follow in this theme of the book. 1. Introduction As we approach the twenty first century there can be little doubt that successful organisations of the future must be prepared to embrace the concept of change management. Change management has been an integral part of organisational theory and practice for a long time, however, many theorists and practitioners now believe that the rate of change that organisations are subjected...
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...of hyper-competition, organisations should adopt a decentralised structure ». Businesses have entered in a new era, the era of hyper-competition, more competitive as they become more global. Business has shifted dramatically from a slow-moving stable environment to an environment where competitive advantages are no longer sustainable but temporary as new competitors enter the market. Aveni argues that, to have a chance to survive in this constantly changing environment, firms should adopt a new strategy that best suits with these unpredictable variations. In recent years, organisations have been reassessing their strategy and structure because of this growing competition, thinking that their success is widely related with re-matching to its environment. (Johnson, 1988; Miller and Friesen, 1980) Tom Peter (1987) and Michael Porter (1990) claimed that adopting this attribute if changing ability will in some sense guarantee competitive advantage. In this assignment, we will base our discussion on managing theories in order to explain organisations’ structure choice by describing how they respond to their changing context. We will comment on the view that structure depends on the contingency theory and contrast both decentralised and centralised structure in each contingency factor, using resources to support statements. Finally, we shall decide which structure best fits with this context of hyper-competition. It is possible to characterize the hyper-competition by...
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...University, Piscataway, NJ 08854 The authors identify the key challenges facing strategic human resource management (SHRM) going forward and discuss several new directions in both the scholarship and practice of SHRM. They focus on a clearer articulation of the “black box” between HR and firm performance, emphasizing the integration of strategy implementation as the central mediating variable in this relationship. There are direct implications for the nature of fit and contingencies in SHRM. They also highlight the significance of a differentiated HR architecture not just across firms but also within firms. Keywords: strategy; human resources; black box; implementation; differentiation The field of strategic human resources management (SHRM) has enjoyed a remarkable ascendancy during the past two decades, as both an academic literature and focus of management practice. The parallel growth in both the research literature and interest among practicing managers is a notable departure from the more common experience, where managers are either unaware or simply uninterested in scholarly developments in our field. As the field of HR strategy begins to mature, we believe that it is time to take stock of where it stands as both a field of inquiry and management practice. Although drawing on nearly two decades of † We are grateful to Steve Frenkel, Dave Lepak, and seminar participants at Monash University for comments on an earlier version of this article. *Corresponding...
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...The Development of Organizational Theory Carla Coleman Strayer University ECO 550 Managerial Economics and Globalization Dr. Ian McDevitt December 21, 2013 The Development of Organizational Theory Introduction Organizational theory involves identifying the different approaches to understanding organizations, which cover a wide spectrum of views over many decades. The history of organizations really starts with armies (Orlikowski 2010). Armies were the first large-scale cooperative groups formed specifically for a purpose and they are characterized by a hierarchy of authority within which decisions are made at the top and passed down in the shape of orders which must be followed. A second early development was that of public administration whereby organizations came into being to implement the decisions of government: initially to collect taxes, but increasingly to order and regulate society through laws and the application of various rules (Tushman and Romanelli, 1985). Again, these organizations were characterized by hierarchy of authority and a requirement to comply with its exercise. These models for the large-scale organization of people for a purpose were, with a few exceptions, followed by business organizations as they developed in the Middle Ages and, through industrialization, came to dominate work in society. The study of organizations emerged from what some would call today sociology (Knorr, 1997)...
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...University, Piscataway, NJ 08854 The authors identify the key challenges facing strategic human resource management (SHRM) going forward and discuss several new directions in both the scholarship and practice of SHRM. They focus on a clearer articulation of the “black box” between HR and firm performance, emphasizing the integration of strategy implementation as the central mediating variable in this relationship. There are direct implications for the nature of fit and contingencies in SHRM. They also highlight the significance of a differentiated HR architecture not just across firms but also within firms. Keywords: strategy; human resources; black box; implementation; differentiation The field of strategic human resources management (SHRM) has enjoyed a remarkable ascendancy during the past two decades, as both an academic literature and focus of management practice. The parallel growth in both the research literature and interest among practicing managers is a notable departure from the more common experience, where managers are either unaware or simply uninterested in scholarly developments in our field. As the field of HR strategy begins to mature, we believe that it is time to take stock of where it stands as both a field of inquiry and management practice. Although drawing on nearly two decades of † We are grateful to Steve Frenkel, Dave Lepak, and seminar participants at Monash University for comments on an earlier version of this article. *Corresponding...
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...Zahirul Hoque School of Accounting, La Trobe University, Melbourne, Australia Abstract Purpose – The purpose of paper is to present a review of the literature on management accounting innovations (MAIs). Specifically, it explores recent developments in research on MAIs and offers suggestions for future research. The review differs from existing reviews by its specific focus on MAIs and the recent time period covered. In this paper, MAIs refer to the adoption of “newer” or modern forms of management accounting systems such as activity-based costing (ABC), activity-based management, time-driven ABC, target costing, and balanced scorecards. Design/methodology/approach – The paper presents a review of findings from journal articles published in 22 notable accounting journals. Findings – The review finds that research on MAIs has intensified during the period 2000-2008, with the main focus on exploring the extent to which a host of organizational and environmental factors influence the implementation and use of MAIs in organizations. In addition, research on MAIs indicates the dominant use of sociological theories and increasing use of empirical/field studies. Research limitations/implications – A literature review using a given set of accounting journals and search words used to identify relevant articles may overlook literature within the scope of the review. The paper concludes the importance of more research on MAIs by offering some...
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