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Using the contingency theory's classification of leaders, the purpose of this paper is to examine how the categories of public relations leaders incorporate relationship building tactics into their public relations programming and explore how this categorization of leaders corresponds with existing public relations role theory.

A survey (n=539) of public relations practitioners in the USA was carried out using established scales for the contingency theory of leadership and public relations role theory.

The contingency theory of leadership accurately describes the leadership styles enacted by the industry. An individual's use of stewardship strategies during public relations programming was successfully able to predict leadership orientation.

The results strengthen the argument posed the contingency theory of accommodation in public relations that environmental factors have strong implications on industry practices. One's leadership traits are not sufficient by themselves in determining who will succeed in managing and leading different professional scenarios.

The contingency approach and its relevance to theory building and research in marketing is described. The approach is delineated and its theoretical foundations traced. Several established contingency theories within the management discipline are outlined and the research they have stimulated on related topics in marketing are highlighted. An assessment of the current state of the contingency approach in marketing literature is then provided.

In literature, it is recognized that there is no universal set of critical success factors (CSFs) applicable to all projects. The goal of this research is to validate a theoretical model which considers that CSFs’ influence on project success (PS) is configurational, that CSFs combine to influence PS.

The authors proposed a theoretical framework which operationalizes CSFs considering contingency and institutional theories' terms, as external contingencies, organizational resources and project strategies, which influence PS. The framework is validated through a qualitative approach on 18 social projects implemented by nongovernmental organizations (NGOs). Based on the conducted semistructured interviews with NGO managers or project managers, 91 instances when CSFs combine to influence PS were identified.

The dominant path reveals the combination of CSFs in terms of strategies adopted to face contingencies (70 instances), another as resources which moderate managers' strategies (14 instances), and in seven instances positive contingencies and resources combine and influence the PS. The results reveal that CSFs combine in reactive and dynamic ways to influence PS.

The research contributes to the vast literature on projects' success by adopting a different perspective. Configurational theory explains project management and projects' complexity better than the traditional approaches, which have a rather correlational perspective.

The purpose of this paper is to provide an extensive and critical overview of the theoretical perspectives used in the accounting disclosure literature including economic theories, political and social theories.

The paper reviews and discusses in details the positive accounting theory (PAT), agency theory, signalling theory, political economy theory (PET), stakeholder theory, legitimacy theory and contingency theory to identify the situations suit each of these perspectives.

The main finding shows that there is no universal theory applicable for all situations or societies. For example, PAT is probably used when a corporation believes that its primary responsibility is to use its resources and engage in activities designed to maximise its profits. On the other hand, the PET seems to better explain why some corporations appear to respond to government or public pressure for information about their social impact. The agency theory provides the required framework to evaluate accounting choices and disclosure decisions in market-based studies. While the legitimacy theory seems to be more suitable for multinational corporations working in developed/democratic countries, the stakeholder theory seems to be most suitable for multinational corporations working in developing/dictator countries; whereas a corporation can manage its stakeholders. The contingency theory supports our main finding that different theories are required for different situations, as it clearly indicates that management's preferences of reporting practices are related to the nature of environmental and organisational constraints rather than their relative income effects.

The paper contributes to the limited body of literature concerning the accounting disclosure theories and to identify the main theoretical perspective that can be used in the accounting disclosure research.

The purpose of this study is to examine the viewpoints and experiences of multiple budget actors to understand their particular budget related behaviours contingent upon the COVID-19 (C19) pandemic of a developing country.

This study uses Uganda as a case study and employs semi-structured interview method for the data collection. In trying to generate themes and patterns, data are analysed through three levels of coding: open, axial and selective coding. The contingency theory is used to interpret the data.

The task of budgeting formulation, implementation and control in times of C19 lead to varied actual behaviours of budget actors because of the environmental uncertainty, inappropriate structural and technological conditions and manipulative organisational cultures contingent upon the Ugandan C19 budget context.

The insights generated from the study can be useful for the national governments of emerging economies, e.g. African countries, to understand the conditions that influence the budget actors' behaviour and together, develop long-term financial resilience strategies to face future emergencies.

This study contributes to accounting and public budgeting theory by showing that contingency theory is a relevant framework for understanding budget actors' behaviour in emergency situations. The study potentially strengthens the contingency theory framework through its incorporation of organisational culture perspective into the “people” element.

Blockchain is increasingly being considered for applications in operations and supply chain management. However, evidence from practice is still scarce on why, where and how organizations seek to apply the technology in the supply chain across different industries. The study develops a comprehensive framework to enhance understanding of the application areas of blockchain technology in the supply chain, as well as organizations' motivations in seeking blockchain solutions and relevant contingency factors influencing applications.

The authors investigate 50 use cases of blockchain applications in the supply chain, covering six industries. Contingency theory is applied in conducting a qualitative textual and correlation analysis to identify and compare blockchain adoption motivations, application areas and contingency factors across different industries.

The analysis develops an evidence-based framework that captures ten principal motivations in seeking blockchain solutions, three main blockchain application areas along with important application sub-categories and five clusters of contingency factors that influence blockchain deployment and its uses in different industrial sectors.

The study expands the limited cross-sectoral research on blockchain applications and motivations in the supply chain. Using contingency theory, it presents a comprehensive framework that captures the drivers and factors relating to blockchain adoption in the supply chain in a nomological network. The study lays the foundation for further theoretical perspectives and empirical research to investigate relevant sectoral characteristics and their importance for different types of blockchain application in the supply chain.

The study informs practitioners about potential supply chain application areas that can be enhanced through blockchain technology, taking account of the specific characteristics of their products, business and manufacturing processes, supply network configurations, industry standards, regulations and market demand.

The study is the first to provide cross-sectoral evidence on the relevance of organizations' motivations and numerous contingency factors on blockchain application areas in the supply chain.

The purpose of this paper is to conceptualize corporate entrepreneurial strategy using collaborative dynamics of contingency and agency theories, and to demonstrate how some constructs of these two theories are integrated to support long-term strategies of entrepreneurial firms in sustaining their competitive advantages and enhancing their performance.

Review of literature on strategic entrepreneurship, firm growth, contingency and agency theories were explored to support the conceptualized framework of the entrepreneurial strategy developed in this paper. The authors adopt a vignette approach to problematize theoretical gaps identified. The vignette was also used to embody the entrepreneurial strategy matrix developed.

This paper suggests that the effectiveness of corporate entrepreneurial strategies is influenced by the impacts of contingent environment and agency problem of goal conflicts. It provides some propositions for qualitative and empirical research that will extend the rigours of strategic entrepreneurship literature.

This paper highlights the implications of understanding and adopting diverse competitive and sustenance strategies. It provides avenues for entrepreneurial firms to take cognizance and use of the contingency and agency approaches to influence their long-term strategic directions to stay competitive. Institutional authorities will also benefit from having a conceptual reference and guide to further improve their entrepreneurship policies.

The authors took three novel steps to address the existing gap in the literature. First, the theories of entrepreneurship, contingency and agency were bound together and unified as a single framework to conceptualize entrepreneurial strategy. Second, the identified gaps were embodied in a vignette to problematize the theoretical issues and lastly, some testable propositions were put forward to explain different forms of entrepreneurial strategy. The authors also developed a corporate entrepreneurial strategy matrix based on the Covin and Miles (1999) forms of corporate entrepreneurship. It forms the basis for the propositions.

Contingency and institutional theories of organizational development are used to describe and interpret the 100‐year history of a health science university and to then make a case for teaching organizational sociology in administrative preparation programs.

Primary and secondary documents were analyzed to delineate the university's history.

Results indicated that organizational development was the result of complex institutional commitments that were challenged by and reinterpreted in the face of controversial and unanticipated contingencies. Both contingency and institutional theories help explain organizational processes. Organizational sense‐making theories from Karl Weick explain conflicting findings related to the tensions between old and new, the known and unknown, and the set and novel environmental and organizational processes.

This research shows the usefulness of organizational theory in helping administrators develop more elaborate ways of thinking about their schools. The process of theory crafting and testing encourages essential openness and curiosity in administrators.

Administrative candidates should be introduced to the content and processes of organizational sociology as a way of thinking about their leadership and organizational processes.

Organizational theory, including organizational sociology, contingency theory, institutional theory, and sense‐making remain viable in the study of educational organizations and can provide new administrators with a guide for their own meaning construction.

With the popularity of electronic commerce, many organizations are facing unprecedented security challenges. Security techniques and management tools have caught a lot of attention from both academia and practitioners. However, there is lacking a theoretical framework for information security management. This paper attempts to integrate security policy theory, risk management theory, control and auditing theory, management system theory and contingency theory in order to build a comprehensive theory of information security management (ISM). This paper suggests that an integrated system theory is useful for understanding information security management, explaining information security management strategies, and predicting management outcomes. This theory may lay a solid theoretical foundation for further empirical research and application.

The purpose of this paper is to develop a theoretical framework that explains how performance management (PM) affects the organisational effectiveness in the third sector.

The authors adopt a two stage process in developing the theoretical framework; a systematic review of literature and theoretical developments of the framework. The underlying principles for developing the theoretical framework are mainly based on prior theoretical justification and empirical research in management accounting and international development fields.

Drawing upon contingency theory, the authors propose a theoretical framework explaining how the contingency variables affect PM and organisational effectiveness in the third sector. The authors discuss the justification for contingency theory as well as its weaknesses in the PM research. The authors also highlight how a modified Performance Management and Control Framework could be used to identify PM practices in the third sector. The organisational effectiveness can be measured using the four domains the authors suggest in this paper. Finally the authors put forward propositions that can be empirically tested in future studies.

This conceptual paper opens an opportunity for future empirical research to cross-validate the model in a large survey through confirmatory factor analysis and structural equation modelling.

This paper helps researchers and practitioners to understand how modern PM tools integrate with third sector characteristics to optimise the effectiveness of individual organisations.

Integrating insights across disciplines, this paper strengthens cumulative knowledge on conceptualisation of PM and effectiveness within the third sector.