Teoria uwarunkowań sytuacyjnych w rachunkowości zarządczej

Productivity & Innovation as a Support in Project Management: A Study Through Construction Industry in Brazil

“…The above-listed supporting and non-supporting conditions of the Agile transformation may be interpreted according to the contingency theory and classified to external and internal contextual variables in a given class of unique large-sized enterprises undergoing changes in project management methodologies (cf Simon, 2007;Nita, 2013). Strategy, organization, culture and technology were identified as internal contingency factors, whereas the industry sector and macroeconomic factors are classified to external ones.…”

“…The empirical research in the positive theory leads to the impact analysis of the existing contingency factors on the already applied management methods, while research in normative theory leads to a search and an offer of a practical solution and improvements of management and organization methods. The empirical research in the contingency theory is focused on recognition of both external and internal contingency factors impacting effectiveness and development of the applied management methods (Nita, 2013).…”

The Degree of Dissemination of the Idea of Sustainable Development in Polish Housing Cooperatives in the Light of Empirical Research

“…The considerations contained in this publication are also embedded in the contingency theory (already present in organizational studies in the 1960s [20]) due to the fact that information cycles are analyzed as an effect of specific external and internal determinants of the housing cooperative's operation. For this reason, in the further part of the article, an attribute of this theory will be used allowing for the application of a universal description and the explanation of phenomena specific to housing cooperatives [21] (p. 324).…”

Ugruntowane teorie o rachunkowości zarządczej

“…Do najpopularniejszych teorii średniego zasięgu stosowanych w badaniach z zakresu rachunkowości zarządczej zaliczyć należy m.in. : teorię uwarunkowań sytuacyjnych [Nita 2013], teorię instytucjonalną [Zarzycka 2013], teorię legitymizacji [Łada, Kozarkiewicz 2013] oraz teorię kosztu transakcyjnego [Sobańska 2011]. Cechą tych teorii jest możliwość stosunkowo uniwersalnego opisu i wyjaśniania zjawisk charakterystycznych dla wybranego aspektu gospodarczej działalności ludzkiej.…”