How firms facing environmental uncertainty should organize their activities remains an important and challenging question for today's managers and organizational researchers. Proponents of contingency theory have argued that organizations must adjust their activities to fit the level of environmental uncertainty to ensure long-term survival. Although much work has been done on contingency theory, it is clear that our understanding of uncertainty is far from complete. One important aspect of today's organizations is their focus on service, mass customization, and continuous innovation. This focus often results in the customer being brought either into the organization or at least into closer contact with it. Even though the literature provides numerous evidences of the increasing customer focus, it is yet to empirically explain how the complications of customer-organizational interactions might create uncertainty for contemporary organizations. The traditional measure of uncertainty still considers customers as an environmental factor causing demand uncertainty while ignoring the complex nature of customer and organizational encounters. Seeking to further refine the concept of uncertainty and focusing on the contemporary business phenomena, this study develops measures aspects of customer induced uncertainty and examines their relationships with three organizational design variables. Specifically, this study explains the complicated nature of customer - organizational encounters that creates organizational uncertainty. Also, this study develops three operational measurement instruments for the three aspects of customer induced uncertainty. Finally, this study shows specific relationships between aspects of customer induced uncertainty and specific organizational design variables. This study conducted a mail survey of middle level managers. With a sample size of 118 the measurement instruments were shown to have validity and reliability using factor analysis and Cronbach's alpha. Regression analyses indicate the presence of specific rather than general relationship between customer induced uncertainty variables and organizational design variables. Regression results suggested that the relationships between customer induced uncertainty variable and design variables were depended on the specific combination. For example, Customer acquisitiveness was negatively related to formalization where as Customer importance was positively related to professionalism. Results also suggested a possible positive relationship between decentralization and customer induced ambiguity. Although not without limitations, this study improves our understanding of contemporary environmental uncertainty. Moreover, it provides preliminary measurement instruments of customer induced uncertainty variables for numerous future studies. Overall, this study is a preliminary step toward further understanding of the uncertainty-design contingencies of contemporary and future organizations.

Syftet med denna studie är att skapa förståelse för hur ledarskapet i en chefsroll utövas i specialidrottsförbund och hur chefers arbete på förbunden ser ut för att i slutändan nå sportsliga resultat. Studien baseras på contingency theory och dess tolkning av ledarskap. Idrottens organisering skiljer sig från vinstdrivande organisationer som bygger sin verksamhet kring målet att nå ekonomisk vinst. Idrottens organisationer bygger istället sin verksamhet kring målet att nå idrottsliga resultat. I studien har fyra chefer från tre olika svenska specialidrottsförbund intervjuats, dessa förbund är: Skidförbundet, Simförbundet och Handbollsförbundet. Resultatet i studien visar att specialidrottsförbunden som organisationer är uppbyggda med entydlig hierarki och hög standardisering av uppgifter. Trots att de som intervjuades besitter entydlig chefsroll så framhäver de alla ledarskap som en viktig del i sitt arbete. Studiens resultat visade även på yttre faktorer som påverkar idrottsorganisationernas verksamhet och som de behöver anpassa sig till, idrottsliga resultat var en gemensam faktor som starkt påverkar idrottsorganisationernas arbete. En slutsats som dras i studien är att det inte finns ett bästa sätt att leda på och att det inte finns ett chefskap utan ledarskap. / The purpose of this study is to interpret and understand how the leadership in a managerial role is exercised in special sports federations and what the leadership looks like in order to ultimately achieve sporting results. The study is based on contingency theory and its interpretation of leadership. The organization of sports differs from for-profit organizationsthat base their activities around the goal of achieving financial gain. Instead, sports organizations base their activities on the goal of achieving sporting results. In the study, four managers from three different Swedish sports federations were interviewed, these federationsare: the Ski Federation, the Swimming Federation and the Handball Federation.The results of this study shows that the sports federations as organizations are structured witha clear hierarchy and high standardization of tasks. Despite the fact that those interviewed have a clear managerial role, they emphasize all leadership as an important part of their work. The results of the study also showed external factors that affect the activities of sports organizations and that they need to adapt to, sports results were a common factor that strongly influences the work of sports organizations. One conclusion drawn in the study is that there isno best way to lead and that there is no management without leadership.

Este estudo investiga, sob a ótica da teoria da contingência, os efeitos dos fatores contingenciais sobre o perfil do sistema de controle gerencial (SCG) das empresas brasileiras tendo como objetivo compreender as características do SCG, em função dos fatores contingenciais. São examinados os efeitos diretos e interativos dos fatores contingenciais internos estratégia, estrutura, tecnologia da informação e estágio do ciclo de vida organizacional e do ambiente no perfil do SCG. Avalia-se também o efeito do SCG no desempenho organizacional. Esta pesquisa defende a tese de que os fatores contingenciais internos e externos influenciam o perfil do SCG que possui associação com o desempenho, sendo possível estabelecer arranjos (fit) entre fatores contingenciais, características do SCG e desempenho organizacional. As hipóteses relativas aos efeitos dos fatores contingenciais no SCG preveem que o ambiente, fator contingencial externo, possui associação com os fatores contingenciais internos i) estratégia, ii) estrutura, iii) estágio do CVO e iv) tecnologia da informação; que o ambiente e os fatores contingenciais internos possuem associação com o perfil do SCG e que o SCG possui associação com o desempenho. A amostra envolveu 120 empresas brasileiras de grande porte e os dados para obtenção de informações sobre as mesmas foram coletados através de uma survey (levantamento). Para o tratamento dos dados, foram utilizadas as técnicas estatísticas de análise fatorial, análise de clusters e modelagem de equações estruturais. Os resultados indicaram que quando analisadas em um único grupo de empresas, não foi possível identificar associação entre os fatores contingenciais e o SCG e deste com o desempenho organizacional, rejeitando-se as hipóteses estabelecidas. Entretanto, ao separar as empresas em dois grupos distintos, i) indústria e ii) comércio e serviços, a hipótese de associação entre o fator contingencial ambiente e o SCG foi aceita. Também foram aceitas as hipóteses de: i) associação do ambiente com os fatores contingenciais internos da organização, ii) de associação dos fatores contingenciais internos com o SCG e, finalmente, iii) do SCG com o desempenho organizacional. A validação das hipóteses da pesquisa indica que a escolha e a utilização dos artefatos do SCG sofrem influência dos fatores contingenciais vivenciados pela empresa. Os resultados da pesquisa estão sujeitos a algumas limitações: i) as respostas refletem a percepção dos profissionais de controladoria das empresas, ii) a amostra não é probabilística e, portanto, todas as inferências não podem ser generalizadas para a população. Entretanto, considerando o atual estágio da pesquisa em contabilidade gerencial no Brasil, a pesquisa fornece uma visão importante de um grupo de empresas classificadas entre as maiores do País. Esta análise pode ser o ponto de partida para futuras pesquisas que utilizem a teoria da contingência. / This study investigates, from the perspective of contingency theory, the effects of contingency factors on the profile of the management control system (SCG) of Brazilian companies. The study examines the direct and interactive effects of internal contingency factors - strategy, structure, information technology and stage of organizational life cycle - and the environment in the profile of the SCG. It also evaluates the effect of SCG on organizational performance. This research supports the view that the contingent factors internal and external influence the profile of the SCG that has membership to the performance, it is possible to make arrangements (fit) between contingency factors, characteristics of the SCG and organizational performance. The assumptions of the effects of contingency factors in the SCG predict that the environment, external contingency factor, has association with membership to the internal contingency factors i) strategy, ii) structure, iii) stage of the CVO and iv) information technology, the environment and the internal contingency factors are associated with the profile of the SCG and the SCG has association with the performance. The sample involved 120 Brazilian companies large and the data to obtain information about them was collected through a survey (survey). For the treatment of data, we used the statistical techniques of factor analysis, cluster analysis and structural equation modeling. The results showed that when analyzed in a single group of companies, we could not identify an association between contingency factors and the SCG and this organizational performance, rejecting the hypotheses. However, the separate companies in two distinct groups: i) industry and ii) trade and services, the hypothesis of association between the environment and contingency factor SCG was accepted. We also accept the following hypotheses: i) linking the environment with the contingency factors internal to the organization, ii) the association of contingency factors internal to the SCG and, finally, iii) the SCG with organizational performance. The validation of the hypotheses of research indicates that the choice and use of artifacts from the SCG are influenced by the contingent factors experienced by the company. The survey results are subject to some limitations: i) the responses reflect the perceptions of professionals controlling companies, ii) the sample is not probabilistic and, therefore, all inferences can not be generalized to the population. However, considering the current state of research in management accounting in Brazil, the study provides important insight into a group of companies ranked among the highest in Brazil. This analysis can be the starting point for future studies using the contingency theory.

Thesis (M.B.A.)--Naval Postgraduate School, December 2003. / "MBA professional report"--Cover. Thesis advisor(s): R. Marshall Engelbeck, Ron B. Tudor. Includes bibliographical references (p. 31-32). Also available online.

Purpose- The purpose of this paper is to examine franchise relationships by using an interaction approach which involves several exchanges or actor bonds between a franchisor and franchisee, such as information, social, and cooperative exchanges, which create a long-term relationship. The objective is to provide a conceptual framework to investigate the relationship from the franchisee’s point of view since little research has been conducted from this perspective. Design/methodology/approach- This study is based on a web survey directed towards franchisees in Sweden. A total of 191 survey responses were obtained from a wide range of industries, representing a 16.2% response rate. A Pearson Correlation test was performed for the hypotheses. Findings- The findings supported all five hypotheses. The results show that 160 firms exchange information with the franchisor through an IT system. It is also evident that the majority who use IT systems are small businesses, however, this is due to the fact that the largest sample of this study consists of small firms (n=180). Research limitations/implications- Limitations of this study involve the somewhat difficulty to obtain access to a large sample of franchisees because of franchisors´ unwillingness to provide contact and email information (in some cases due to confidentiality). The majority of firms participating in the study are categorized as small organizations, a desired comparison of results from larger firms is, consequently, limited. Originality/value- The paper contributes to filling the gap within franchise relationship literature by applying an interaction approach in contrast to prior economic theories in this field of study.

Thesis (Ph.D.) - University of St Andrews, July 2007.

The entire thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file; a non-technical public abstract appears in the public.pdf file. Title from PDF of title page (University of Missouri--Columbia, viewed on March 24, 2010). Thesis advisor: Dr. Margaret Duffy. Includes bibliographical references.

Thesis (Ph. D.)--Rutgers University, 1997. / Includes vita and abstract. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (p. 201-213).

Este estudo investiga, sob a ótica da teoria da contingência, os efeitos dos fatores contingenciais sobre o perfil do sistema de controle gerencial (SCG) das empresas brasileiras tendo como objetivo compreender as características do SCG, em função dos fatores contingenciais. São examinados os efeitos diretos e interativos dos fatores contingenciais internos estratégia, estrutura, tecnologia da informação e estágio do ciclo de vida organizacional e do ambiente no perfil do SCG. Avalia-se também o efeito do SCG no desempenho organizacional. Esta pesquisa defende a tese de que os fatores contingenciais internos e externos influenciam o perfil do SCG que possui associação com o desempenho, sendo possível estabelecer arranjos (fit) entre fatores contingenciais, características do SCG e desempenho organizacional. As hipóteses relativas aos efeitos dos fatores contingenciais no SCG preveem que o ambiente, fator contingencial externo, possui associação com os fatores contingenciais internos i) estratégia, ii) estrutura, iii) estágio do CVO e iv) tecnologia da informação; que o ambiente e os fatores contingenciais internos possuem associação com o perfil do SCG e que o SCG possui associação com o desempenho. A amostra envolveu 120 empresas brasileiras de grande porte e os dados para obtenção de informações sobre as mesmas foram coletados através de uma survey (levantamento). Para o tratamento dos dados, foram utilizadas as técnicas estatísticas de análise fatorial, análise de clusters e modelagem de equações estruturais. Os resultados indicaram que quando analisadas em um único grupo de empresas, não foi possível identificar associação entre os fatores contingenciais e o SCG e deste com o desempenho organizacional, rejeitando-se as hipóteses estabelecidas. Entretanto, ao separar as empresas em dois grupos distintos, i) indústria e ii) comércio e serviços, a hipótese de associação entre o fator contingencial ambiente e o SCG foi aceita. Também foram aceitas as hipóteses de: i) associação do ambiente com os fatores contingenciais internos da organização, ii) de associação dos fatores contingenciais internos com o SCG e, finalmente, iii) do SCG com o desempenho organizacional. A validação das hipóteses da pesquisa indica que a escolha e a utilização dos artefatos do SCG sofrem influência dos fatores contingenciais vivenciados pela empresa. Os resultados da pesquisa estão sujeitos a algumas limitações: i) as respostas refletem a percepção dos profissionais de controladoria das empresas, ii) a amostra não é probabilística e, portanto, todas as inferências não podem ser generalizadas para a população. Entretanto, considerando o atual estágio da pesquisa em contabilidade gerencial no Brasil, a pesquisa fornece uma visão importante de um grupo de empresas classificadas entre as maiores do País. Esta análise pode ser o ponto de partida para futuras pesquisas que utilizem a teoria da contingência. / This study investigates, from the perspective of contingency theory, the effects of contingency factors on the profile of the management control system (SCG) of Brazilian companies. The study examines the direct and interactive effects of internal contingency factors - strategy, structure, information technology and stage of organizational life cycle - and the environment in the profile of the SCG. It also evaluates the effect of SCG on organizational performance. This research supports the view that the contingent factors internal and external influence the profile of the SCG that has membership to the performance, it is possible to make arrangements (fit) between contingency factors, characteristics of the SCG and organizational performance. The assumptions of the effects of contingency factors in the SCG predict that the environment, external contingency factor, has association with membership to the internal contingency factors i) strategy, ii) structure, iii) stage of the CVO and iv) information technology, the environment and the internal contingency factors are associated with the profile of the SCG and the SCG has association with the performance. The sample involved 120 Brazilian companies large and the data to obtain information about them was collected through a survey (survey). For the treatment of data, we used the statistical techniques of factor analysis, cluster analysis and structural equation modeling. The results showed that when analyzed in a single group of companies, we could not identify an association between contingency factors and the SCG and this organizational performance, rejecting the hypotheses. However, the separate companies in two distinct groups: i) industry and ii) trade and services, the hypothesis of association between the environment and contingency factor SCG was accepted. We also accept the following hypotheses: i) linking the environment with the contingency factors internal to the organization, ii) the association of contingency factors internal to the SCG and, finally, iii) the SCG with organizational performance. The validation of the hypotheses of research indicates that the choice and use of artifacts from the SCG are influenced by the contingent factors experienced by the company. The survey results are subject to some limitations: i) the responses reflect the perceptions of professionals controlling companies, ii) the sample is not probabilistic and, therefore, all inferences can not be generalized to the population. However, considering the current state of research in management accounting in Brazil, the study provides important insight into a group of companies ranked among the highest in Brazil. This analysis can be the starting point for future studies using the contingency theory.

Ekonomistyrning innefattar många olika styrmekanismer men likväl saknas i tidigare forskning ett holistiskt perspektiv på organisationers styrsystem. Enskilda mekanismer har istället undersökts separat. Syftet med denna studie är därför att studera hur ett företags olika styrmekanismer samverkar och huruvida de är kongruenta med företagets omgivning. Det teoretiska ramverket baseras på contingencyteorin samt Burns och Stalkers (1961) distinktion mellan mekanistiska och organiska styrsystem. Dessa teorier utgjorde utgångspunkten för en kvalitativ fallstudie på konsultföretaget AffärsConcept. Med hjälp av semistrukturerade intervjuer, interna dokument och data från SCB inhämtades information för att uppnå studiens syfte och besvara forskningsfrågorna. Med hänsyn till den insamlade empirin sätts i analysen AffärsConcepts omgivningsvariabler i relation till dess styrsystem. Resultatet visar att styrningen i AffärsConcept består av en kombination av mekanistiska och organiska aspekter, och att detta delvis är i linje med företagets omgivning.