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The purpose of this paper is to describe the timing of management control systems (MCS) implementations, their drivers and effect on joint venture (JV) survival.

This paper draws on case study data (archival data, interviews, and site visits) collected at three JVs in the automotive industry. Contingency theory is used to define Cartesian relationships.

A description of the timing and reasons for MCS implementation in JVs is provided. Initially, environment, strategy, and partner culture are considered to implement governance mechanisms and transfer prices/cost allocations for long‐term transfers of technology and corporate services. Later, structural and technological factors are considered to implement operative MCS such as budgeting, transfer prices/cost allocations of manufactured parts and performance measurement.

All three JVs studied: belong to the automotive industry (SIC 3174); have balanced ownership (50/50); and have one partner in common (a European family‐owned business with professional management). Data are obtained mainly through site visits, five interviews, five mailed questionnaires, and public and private archival data.

The paper is the first to offer a descriptive model of the timing of MCS implementation in 50/50 JVs explained by the effect of contingent factors in each stage of the JV life and in JV survival.

The purpose of this study is to examine the performance consequences of misalignment among business strategy, organizational configurations and management accounting systems (MAS).

The authors conducted a questionnaire survey to collect data and test the hypotheses developed in this study. The authors sent the questionnaires to the accounting and finance managers of the manufacturing companies listed on the Indonesia Stock Exchange. The authors received 259 responses from a total of 579 questionnaires sent or a 44.73% response rate. This study excludes 36 responses for further analyzes due to incomplete responses (five responses) and responses from lower-level employees (31 responses). The remaining 223 responses are used for statistical analyzes.

This study hypothesizes and finds that misalignments among business strategy, leadership style, organizational culture and MAS are negatively associated with both financial and non-financial performance.

The study has three limitations. First, the authors intentionally collect data from the manufacturing industry to minimize the effect of data heterogeneity. To improve the generalizability of the study, future research might consider using data from other industries. Second, the study measures business strategy based on respondents’ perception of their companies’ strategy using indicators representing either product differentiation or cost leadership strategy. Future studies might use different ways of measuring business strategy using more objective empirical proxies such as research and development expenditures or premium price capability. Finally, this study conducts a survey and measures all the variables in a single period. Future studies might use a longitudinal approach to investigate the evolution of companies’ strategies and their impact on leadership styles, organizational commitment and MAS.

The results of the study will help companies in their search for senior executives, in building their organizational culture and in implementing their MAS. The study suggests that product differentiation companies should search for transformational leaders that empower their subordinates to take initiative and encourage innovative ideas in performing their tasks. In regard to MAS, the results suggest that product differentiation companies should implement broad focus MAS that emphasize the balance between financial and non-financial factors. By contrast, cost leadership companies should search for transactional leaders who emphasize on completing tasks on hand effectively and efficiently. In regard to MAS, the findings suggest that cost leadership companies will benefit more from using narrow focus MAS such as formal planning and budgeting, variance analyzes and cost-volume-profit analyzes.

The findings of the study suggest that product differentiation companies should build a flexible culture that encourages subordinates to take the risk and effectively manage opportunities and challenges through changes and innovation. Furthermore, cost leadership companies should build a controlled culture that promotes adherence to policies and procedures to minimize costs and increase efficiency.

This paper introduces to the management and accounting literature the concept of fit among competitive strategy, leadership style, organizational culture and MAS and uses the two-stage method proposed by Ittner and Larcker (2001) to measure the degree of misalignment among business strategy and its contextual variables and, in turn, examines the impacts of the misalignment on financial and non-financial performance.

Using longitudinal data over a 132‐month period collected from 500 employees of the Spanish subsidiary of the German BSHG Corporation, this paper builds upon the growing research on high‐performance work systems (HPWS) to provide a model to predict outcomes of work teams on manufacturing performance. We suggest that this issue is not exclusively dependent on having an HPWS environment. We suggest other contingent factors, such as technology and work organization, history, culture and values; and, at the same time, it is necessary to consider aspects related to attitudinal and behavioral performance.

This study extends the viewpoint of “fit as holistic configurations” to explore how to use knowledge management (KM) processes and knowledge management system (KMS) capabilities appropriately according to the tasks characteristics subunits perform in an aerospace manufacturer. In this regard, the aim is to develop four theoretical ideal profiles of KM processes (socialization, externalization, combination, and internalization) and KMS capabilities (codification capability and network capability) for organizational subunits based on their task characteristics: focused, process‐oriented tasks; focused, content‐oriented tasks; broad, process‐oriented tasks; and focused, content‐oriented tasks.

The empirical study was conducted at a knowledge intensive and engineering‐oriented aerospace company. Twelve functional subunits performing a variety of tasks were selected as the samples. The study employed qualitative and quantitative methods to understand the subunits' task attributes. The authors collected data from 12 subunits, and a total of 212 valid questionnaires were analyzed. PLS‐Graph was used to assess the relationships of the research model.

The empirical support for the argument that the fit among KM processes, KMS capabilities and task characteristics can improve KM performance. Results reveal that fit significantly affects knowledge satisfaction, knowledge quality and creativity for subunits performing focused, process‐oriented and broad, process‐oriented tasks.

The findings reflect the fact that individuals within organizational subunits should use the four KM processes of appropriate levels to generate new knowledge to accomplish their tasks.

The study uses a multidimensional and multi‐item approach to test the effect of factors on KM performance, and is the first to identify ideal profiles of KM process and KMS capability for different organizational subunits.

This paper seeks to uncover major differences in current opinion concerning the purpose, scope and priorities of facility management (FM), and to indicate which key areas and factors of FM practice should be considered for inclusion in any theoretical framework for positioning FM. A literature review examines the available knowledge, theories and publications concerning linking FM to organisation and its environments from a range of published literatures. The paper identifies gaps in the existing knowledge base, and clarifies the issues for consideration and development framework for positioning FM. This paper is a part of research being undertaken for PhD study at the Bartlett School of Graduate Studies, University College London. It has produced a theoretical framework for positioning FM which will be further developed in the next stage of the study. The theoretical framework for positioning FM provides useful ground for developing decision method and tools for positioning FM practice. This paper offers a starting point in aligning FM practice to the particular organisation systematically.

This study aims to examine the contingent fit between business strategies and environmental uncertainty and its effect on corporate tax avoidance.

This study uses a two-stage linear regression method comprising multinomial logistic regression and panel data regression.

This study finds that under highly uncertain conditions, the contingent fit of prospector strategy is higher than the contingent fit of other two strategies, i.e. defender and analyzer strategy. The study fails, however, to demonstrate that under highly uncertain conditions, this study finds that under highly uncertain conditions the contingent fit of a “prospector” strategy is higher than for “defender” and “analyzer” strategies. The study fails, however, to demonstrate that under highly uncertain conditions the contingent fit of a defender strategy is higher than that of an analyzer strategy. The study also finds that the contingent fit between prospector strategy and environmental uncertainty has a positive effect on tax avoidance, and this effect is higher than for the misfit strategies. Moreover, in such environments the fit level of a defender strategy has a negative effect on tax avoidance while environmental uncertainty has a positive effect on tax avoidance.

This study estimated competition uncertainty using the Herfindahl index to measure competitive intensity in an industry. However, only the data from public listed companies was used due to a lack of data availability for non-public companies. Consequently, further study is recommended to include the total number of companies within an industry as a proxy of competitive intensity.

The results implied that managers, not only in Indonesia but also in other countries as well, specifically emerging countries (generally the environmental uncertainty in emerging countries is high) should consider the contingent factors when making business strategy decisions. Managers must be aware of the contingent fit with environmental uncertainty, and therefore, must assess external conditions prudently. Furthermore, the results of this study showed that managers should pay more attention to the effects of their decisions on corporate tax avoidance, while aligning their business strategy decisions with corporate tax planning strategy to obtain an optimal outcome for the company.

The Directorate General of Taxes and Board of Fiscal Policy, as regulators, need to comprehend environmental uncertainty to issue various policies that can ease the burden of the taxpayer to remain in business, particularly during the turbulence environment so that can prevent the companies doing illegal practices and will eventually reduce the number of tax avoidance.

This study developed alternative measure of tax avoidance, which is tax avoidance latent variable score (TAXLVS). The TAXLVS was derived from confirmatory factor analysis of previous existing tax avoidance measurements. This study is also the first that analyzes the effect of business strategy on tax avoidance using contingency approach.

The aim of this paper is to examine the mediation effect of the psychological contract (PC) on the relationship between person–organization (P‐O) fit, person–job (P‐J) fit and affective commitment to the organization (organizational affective commitment or OAC).

The empirical data for the study were collected using self‐administered questionnaires with 960 participants from 16 large companies in the UAE. Respondents were asked to provide their perceptions of the main concepts used in the study.

The results indicate that P‐O fit and P‐J fit were positively related to the OAC. In addition, the PC was found to be a partial mediator between P‐O fit, P‐J fit and OAC.

The findings imply that managers should take into consideration the P‐O fit when selecting new employees.

Since little is known about the process by which UAE organizations promote the P‐J fit, P‐O fit or OAC, this article contribute to the literature by examining HRM practices in a non‐western, cross‐cultural context.

This paper aims to go a step further in the analysis of double fit in the human resource management (HRM) strategy context, exploring how its effect on performance is influenced by employees’ perceptions about the HRM strategy. Traditionally, the literature has considered the need for a double fit (horizontal and vertical) in the design of HRM strategies. However, as recent critical reviews have argued, a deeper theoretical analysis seems to be needed to understand fully how they affect organisational performance, and why firms with similar levels of alignment have different human resource outcomes.

Based on the literature review, the paper proposes a new theoretical model combining two fields of the strategic HRM literature which had been traditionally disconnected: the double fit approach and the literature on employee satisfaction and involvement. The design of the HRM strategy is reviewed considering the classical distinction between universalistic, contingent, contextual and configurational perspectives.

The findings of this paper provide an alternative model to examine the double fit in the HRM strategy context.

Drawing on these approaches, the paper proposes the introduction of the “system strength” construct, which measures the perceived robustness of the HRM system, as a moderator of the effects of double fit on organisational performance.

In this second installment, the author addresses some of the problems associated with empirically validating contingent‐claim models for valuing risky debt. The article uses a simple contingent claims risky debt valuation model to fit term structures of credit spreads derived from data for U.S. corporate bonds. An essential component to fitting this model is the use of expected default frequency; the estimate of the firms' expected default probability over a specific time horizon. The author discusses the statistical and econometric procedures used in fitting the term structure of credit spreads and estimating model parameters. These include iteratively reweighted non‐linear least squares are used to dampen the impact of outliers and ensure convergence in each cross‐sectional estimation from 1992 to 1999.

The purpose of this paper is to provide a synthesis of the contingent work field and to advocate a sustainable career perspective on contingent work.

Adopting a broader review approach allowed to synthesize the contingent work literature across contingent work types (temporary agency work, gig work and freelance work) and develop a sustainable career perspective on contingent work. The authors searched for empirical, conceptual and review articles published from 2008 to December 2021. In total, the authors included 208 articles.

The authors advocate a sustainable career perspective that allows for organizing and synthesizing the fragmented contingent work literature. Adopting a sustainable career perspective enables to study contingent work from a dynamic perspective transcending one single organization.

The field is suffering from fragmentation and most importantly from an oversight of how contingent work experiences play a role in a persons’ career. This paper addresses this problem by adopting a sustainable career perspective on contingent work.