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The purpose of the paper is 1) to address the importance of contingency at the right level when defining project control baseline, including cost reserves / “room to manoeuvre” and 2) present proactive uncertainty management as a regime to ensure cost effective management of project reserves and contribute to project success.

The paper is a combination of literature study and quantitative research on how contingency develops during the lifetime of a case project. The investigation into the case project includes document study into quantitative material from the case project. The combination of empirical material and theory makes the discussion robust.

Unrealistic low cost uncertainty will lead to unrealistic low contingency. The case study from a Norwegian mega project shows a contingency of 15 per cent in addition to expected costs. The case study shows that by continuous opportunity management and risk reduction, the needs for management reserves are systematically reduced and the contingency is controlled.

This research is limited to one case study. A higher number of cases are necessary to generalise the findings. However, the authors would claim that the systematic mapping of need for management reserve towards the project contingency, and a continuous uncertainty management system will help to obtain cost effective management. The findings from the case study could be applied on similar cases.

The case study shows a way of setting contingencies and managing contingencies through systematic uncertainty management.

Improved management of project provisions will increase the value of future projects.

Drawing on the theory of contingency, the aim of this work is to understand how supply chain-related contingencies, arising from climate change, are related to changes in the organisational structure of firms. Further, the authors explore how this relationship influences the perception of sustainability managers on the adoption of low-carbon operations management practices and their related benefits.

To achieve this goal, this research uses NVivo software to gather evidence from interviews conducted with ten high-level managers in sustainability and related areas from seven leading companies located in Brazil.

The authors present four primary results: a proposal of an original framework to understand the relationship between contingency theory, changes in organisational structure to embrace low-carbon management, adoption of low-carbon operations practices and benefits from this process; the discovery that an adequate low-carbon management structure is vital to improve the organisations’ perceptions of potential benefits from a low-carbon strategy; low-carbon management initiatives tend to emerge from an organisation’s existing environmental management systems; and controlling and monitoring climate contingencies at the supply chain level should be permanent and systematic.

Based on the knowledge of the authors, to date, this work is the first piece of research that deals with the complexity of putting together contingency theory, climate-change contingencies at the supply chain level, organisational structure for low-carbon management and low-carbon operations management practices and benefits. This research also highlights evidence from an emerging economy and registers future research propositions.

The purpose of this paper is to present a newly developed fuzzy-set based model for estimating, allocating, depleting, and managing contingency fund over the life cycle of construction projects.

Fuzzy set theory is utilized in the design and development of proposed contingency modelling framework to incorporate uncertainties associated with the development phases of construction projects. A set of developed indices, measures, and ratios are introduced to quantify and characterize these uncertainties. The developed framework is designed to incorporate expert opinion and provide user-system interaction.

The results obtained from the application of the developed framework on actual project case not only illustrate its accuracy, but also demonstrate its capabilities for contingency management over life cycle of construction projects. Unlike other methods, the framework provides project managers with structured method for contingency depletion utilizing a set of depletion curves and selection factors.

The novelty of the developed framework lies not only in its new developments for contingency estimating but also its modelling for contingency allocation and depletion. It is expected to be of direct value to industry professionals and academics interested in contingency management over the entire life cycle of construction projects. The proposed framework provides management functions and features beyond those generated through Monte Carlo simulation and even those developed using fuzzy set theory.

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.

The main contribution of this paper is to integrate into one model management and organizational fields that are normally analyzed separately: contingency factors, organizational design variables, strategic approaches and quality management approaches. The essential core of the model is constituted by three basic variables of organizational design: level of centralization, level of formalization‐standardization, and level of shared vision and common values. Through analysis using this conceptual tool, we can: assess the position of tasks and organizational units in relation to these organizational variables; evaluate the congruence between organizational variables and contingency factors; identify relationships between strategic management approaches and quality approaches; and establish a fit between strategic management approaches, organizational variables, contingency factors and quality approaches.

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.

While the choices available for project management methodologies have increased significantly, questions remain on whether project managers fully consider their alternatives. When project categorization systems and criteria are not logically matched with project objectives, characteristics and environment, this may provide the key reason for why many software projects are reported to fail to deliver on time, budget or do not give value to the client. The purpose of this paper is to identify and categorize critical success factors (CSFs) and develop a contingency fit model contrasting perspectives of traditional plan-based and agile methodologies.

By systematically reviewing the previous literature, a total of 37 CSFs for software development projects are identified from 148 articles, and then categorized into three major CSFs: organizational, team and customer factors. A contingency fit model augments this by highlighting the necessity to match project characteristics and project management methodology to these CSFs.

Within the three major categories of CSFs, individual factors are ranked based on how frequently they have been cited in previous studies, overall as well as across the two main project management methodologies (traditional, agile). Differences in these rankings as well as mixed empirical support suggest that previous research may not have adequately theorized when particular CSFs will affect project success and lend support for the hypothesized contingency model between CSFs, project characteristics and project success criteria.

This research is conceptual and meta-analytic in its focus. A crucial task for future research should be to test the contingency fit model developed using empirical data. There is no broad consensus among researchers and practitioners in categorizing CSFs for software development projects. However, through an extensive search and analysis of the literature on CSFs for software development projects, the research provides greater clarity on the categories of CSFs and how their direct, indirect and moderated effects on project success can be modelled.

This study proposes a contingency fit model and contributes towards developing a theory for assessing the role of CSFs for project success. While future empirical testing of this conceptual model is essential, it provides an initial step for guiding quantitative data collection, specifies detailed empirical analysis for comparative studies, and is likely to improve clarity in debate. Since previous studies have not rigorously assessed the impact of fit between project characteristics, project environment and project management methodology on project success, additional empirically robust studies will help to clarify contradictory findings that have limited theory development for CSFs of software development projects to date.

Previous research for software development projects has frequently not fully incorporated contingency as moderation or contingency as fit (traditional vs agile). This research sets out to develop fully a contingency fit perspective on software development project success, through contrasting traditional plan-driven and agile methodologies. To do this, the paper systematically identifies and ranks 37 CSFs for software projects from 148 journal publications and holistically categorizes them as organizational, team, customer and project factors.

Purpose – To analyze the diffusion of management accounting tools in Italian manufacturing firms and the impact of contingency factors with a particular focus on internationalization.

Design/methodology/approach – This study is based on a qualitative statistical analysis and two quantitative data analyses focusing on the effects of contingency factors. In particular, 274 questionnaires were analyzed. A questionnaire-based e-mail survey was used to collect data.

Findings – The results confirm positive relationships between management accounting systems and traditional contingency factors such as company size, organizational structure, and operational complexity. In addition, a positive correlation was found between the internationalization and implementation of activity-based costing and target costing.

Research limitations/implications – In the context of internationalization, this exploratory study considers only the impact of foreign customers. Further research could include other factors such as foreign suppliers, joint ventures, and technological exchanges.

Originality/value of paper – This paper contributes to the analysis of the impact of internationalization, a contingency variable not yet fully investigated in management accounting system research.

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.

This paper presents an analysis of selected participants in a survey of Australian organisations’ approaches to business and information technology (IT) contingency planning. In particular, it examines the role of management in planning and setting priorities for contingency planning, especially in those organisations that have specified that IT is critical to the business operations. The survey was undertaken because there was a perception that coping with disaster is a much‐neglected aspect of management in Australia, and this analysis examines the underlying attitudes. The findings reveal that most organisations are inadequately prepared and fail to take the issue seriously. Business continuity is not rated as a high priority. Managers in the IT area are also expected to take the responsibility for contingency planning for the whole business.