Assessing the organizational fit of a just-in-time manufacturing system: Testing selection, interaction and systems models of contingency theory

Selto, Frank H.; Renner, Celia J.; Young, Susan

doi:10.1016/0361-3682(95)00022-2

Cited by 106 publications

(94 citation statements)

References 7 publications

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“…In principle, different situations require different managerial reactions, so managers need to learn specific contingencies that are thought to increase company performance. Some research and studies linking strategy with elements of contingency have been done by some experts (Lukas, Tan & Hult, 2001;Luo, 1999;Shane & Kolvereid, 1995;Robertson & Chetty, 2000;Selto, Renner & Young, 1995). The result generally concludes that the contingency fit between strategy as a major variable and variable contingency studied had an influence on organizational performance (organizational commitment, job satisfaction, job involvement, services and other organizational performance).…”

Section: Contingency Approachmentioning

confidence: 99%

“…Criticism of this approach is the absence of proof that a particular configuration is generally better than the others, although the practice of performance management and competency framework are the two ways that are typically applied to provide an integration between human resource activities (Armstrong, 2008). In general, the contingency fit approach only performs a selection and a partial interaction between variables and fails to consider the 'fit' status holistically or as a whole (multiple) (Choe, 2003;Selto, et al, 1995).…”

Section: Configuration Approachmentioning

confidence: 99%

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Analyzing fit in CSR strategy research in state-owned entreprises: Indonesia context

Muafi

2016

JIEM

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Abstract:Purpose: We attempted to empirically examine the fitness level of enterprises CSR strategy and its context with contingency and configuration approach. Furthermore, we used 213 CSR managers of state-owned enterprises in Indonesia as samples Design/methodology/approach: We used the purposive sampling technique to examine the data, also the contingency and configuration approach are measured with regression Euclidean distance. Findings:The result of the configuration and contingency approach has shown fit between CSR strategy and elements of contingency such as socialization tactic and time orientation. This condition also emerges on proactive CSR strategy and reactive CSR strategy, However, there are limitations of this study: an existence of the influence of the situation and condition when this study takes time; there is a concern on the result of not generalizing population, also the organizational performance only considered the size of organizational performance from non financial measure.Research limitation: (a) respondents' answers are highly influenced by situation and condition when the study takes time. Although validity and reliability tests has shown the right outcome, there is still a possibility of a bias, (b) state-owned enterprises in Indonesia are represented by CSR manager samples with purposive technique so there is a concern on the result for not -179-Journal of Industrial Engineering and Management -http://dx.doi.org/10.3926/jiem.1729 generalizing population, (c) this research only used primary data through questionnaires. It would be better to combine both primary and secondary data for future researches, (d) organizational performance only considered the size of organizational performance from non financial measure. Originality/value:There is a methodological contribution in testing the fit of a relationship, both contingency and configuration are superior in terms of research method which used Euclidean distance, and used multivariate fit and bivariate fit linear regression. This research model used systematic approach by testing the fit of a relationship, using deviation from design ideal type for socialization tactic and time orientation or contingency variable that influences organizational performance, hence it could be acknowledged the value of the influence between ideal relationship from CSR strategy, socialization tactic and time orientation.

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Section: Contingency Approachmentioning

confidence: 99%

Section: Configuration Approachmentioning

confidence: 99%

Analyzing fit in CSR strategy research in state-owned entreprises: Indonesia context

Muafi

2016

JIEM

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“…Among key variables that have been widely discussed in the literature and able to shed a light in explaining the relationship between organizational strategy and strategy related performance is control systems. In management accounting literature, the discussion about the control systems that is required for TQM to be successful has received much attention (Andersen et al, 2004;Daniel & Reitsperger, 1991;Ittner & Larcker, 1997;Selto et al, 1995).…”

Section: Hypothesis Developmentmentioning

confidence: 99%

“…To ensure a strategy is successfully executed, strategy related control systems must be institutionalized (Zakaria, 1999). As widely discussed in the literature, good performance effect of TQM can be www.intechopen.com harvested by complimenting it with effective and supportive control systems (Andersen, Lawrie & Savic, 2004;Daniel & Reitsperger, 1991;Selto, Renner & Young, 1995) In line with the contingency theory, management accounting literature proposes that the periodicity of traditional accounting control systems such as budgetary control systems has been blamed for ignoring organizational long-term initiatives (Hayes & Abernethy, 1980;Kaplan, 1983;Otley;Rangone, 1997), such as in meeting the urgency of TQM in an organization. Dent (1990) in his review paper, stressed that shortermism of traditional accounting control systems had been criticized as discouraging the long-term focus of TQM to be in place.…”

Section: Introductionmentioning

confidence: 99%

Control Systems for Quality Management

Yaacob¹

2012

Quality Management and Practices

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“…Prior research suggests that contingency theories facilitate an understanding of broad issues of management control (Selto et al 1995;Chenhall 2006). Using contingency theory, considerable accounting studies identify how management control systems (MCS) in an organization can be best designed and used to match organizational situations within which MCS are employed.…”

Section: Introductionmentioning

confidence: 99%

Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing

2014

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This paper addresses the long-standing question of how budgetary participation (BP) affects budgetary outcomes. Information technology for enhanced communication (ITEC) and activity-based costing (ABC) are taken into consideration as moderators that might affect the relationship between BP and budgetary outcomes in manufacturing firms. Based on moderated and polynomial regression analyses, the study's findings indicate that the main effects of BP, ITEC and ABC on budgetary outcomes are not significant, and that while ABC significantly moderates the relationship between budgetary participation and budgetary slack, ITEC does not moderate this relationship. Results also indicate that both ITEC and ABC significantly moderate the relationship between budgetary participation and managerial performance. These findings suggest that the effect of budgetary participation on budgetary outcomes can be contingent on ITEC and ABC although their impact varies with the nature of budgetary outcomes.

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Assessing the organizational fit of a just-in-time manufacturing system: Testing selection, interaction and systems models of contingency theory

Cited by 106 publications

References 7 publications

Analyzing fit in CSR strategy research in state-owned entreprises: Indonesia context

Analyzing fit in CSR strategy research in state-owned entreprises: Indonesia context

Control Systems for Quality Management

Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing

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