The concept of contingency beyond “It depends”: illustrations from IS research stream

The efficacy of control environment as fraud deterrence in local government

“…This statement presented in internal control model (COSO, 1992) is analogous to contingency theory that argues that every organization has to enact a choice regarding the most appropriate internal control system by considering contingency characteristics (Luft and Shields, 2003;Chenhall, 2003;Chapman, 1997). Additionally, Contingency theory allows researchers to introduce factors to predict unexpected phenomenon (Umanath, 2003), and it is suitable for hypothesizing a provisional association of two or extra self-determining variables with a dependent outcome (Drazin and Van, 1985;Fry and Smith, 1987). The contingency theory provides elucidations for variety of internal control systems which is resulting well-built internal control design in diagnosing misfits and altering them into fits (Nanfeng and Donaldson, 2013).…”

Understanding behavioral sources of process variation following enterprise system deployment

“…In contrast, several alternative viewpoints take more contingent approaches to explaining variation in use (Umanath, 2003;Weill and Olson, 1989). These include theories such as reasoned action (TRA) (Fishbein and Ajzen, 1975) which, as applied in the technology acceptance model (TAM), has been focused on how work behavior may be contingent on both the perceptions of ease of use and usefulness of an IT.…”

An Agent-based Model of Team Coordination and Performance

“…Different external conditions require different values of the organizational characteristics. The more traditional congruency models propose unconditional association among the variables in a model, while contingency models propose a conditional association of two or more variables with a dependent outcome (Umanath 2003).…”

“…Therefore, performance can improve by improving the processes or by improving the inputs. Contingency theory argues that in order for a team perform well, the team context (inputs) and structure (processes) should fit together (Umanath 2003), and the way these factors should fit is situational specific (Carley 1995).…”

“…According to the classification of contingency models found on (Umanath 2003), the TCM is a Contingency Moderation Model. The underlying assumption is that the contingency factors are independent from each other, and the interaction between them produces the observed effect on the resulting measure.…”