Dagens klädindustri är känd för att vara en mycket arbetsintensiv bransch och står därav inför betydande utmaningar när det gäller att integrera social hållbarhet vid olika stadier i leveranskedjan. I debatten kring hållbar utveckling är det framförallt miljömässig hållbarhet som har fått utrymme och därför krävs det mer forskning som lyfter även social hållbarhet. Syftet med studien är att därför undersöka och analysera hur svenska klädföretag arbetar med social hållbarhet i produktion. Genom att analysera befintliga metoder och strategier som svenska klädföretag har, avser studien identifiera kontextuella utmaningar som försvårar arbetet med social hållbarhet i produktionsverksamheten. För att ta hänsyn till kontexten använder studien Contingency Theory som teoretisk referensram. Enligt denna teori framhävs två huvudsakliga idéer: (1) att det inte existerar en enda optimal organisationsstruktur för alla företag och (2) att effektiviteten av en given organisationsstruktur är kontextuell och beroende av omgivande faktorer. De metoder som tillämpats är semistrukturerade intervjuer med relevanta yrkespersoner på fyra svenska klädföretag som har insyn och kompetens inom området. Utöver intervjuer granskades även företagens hållbarhetsdokument. Resultatet visar att kontexter har en betydande roll vid arbetet med social hållbarhet i produktionsverksamheten för svenska klädföretag. Social hållbarhet är komplext och studien bekräftar att ingen enskild organisationsstruktur passar alla företag. Utförandet påverkas av kontextuella faktorer, vilket kräver anpassningsbarhet för att möta skiftande arbetskulturer och lokala förhållanden. Begränsningen för studien är att den baseras på fyra svenska klädföretag. Studien bidrar till en djupare förståelse för fenomenet och företag kan använda sig av resultatet för att utveckla strategier för social hållbarhet. För framtida forskning bör fler företag inkluderas för att se hur strategier och utmaningar kan skilja sig i ett större sammanhang. / The clothing industry today is known for being a highly labor-intensive sector and therefore faces significant challenges in integrating social sustainability at various stages of the supply chain. In the debate on sustainable development, environmental sustainability has primarily been in focus, highlighting the need for more research that also emphasizes social sustainability. The purpose of this study is to examine and analyze how Swedish clothing companies work with social sustainability in production. By analyzing existing methods and strategies employed by Swedish clothing companies, the study aims to identify contextual challenges that complicate efforts towards social sustainability in production operations. To consider the context, the study uses Contingency Theory as its theoretical framework. According to this theory, two main ideas are emphasized: (1) there is no one optimal organizational structure for all companies, and (2) the effectiveness of a given organizational structure is contextual and dependent on surrounding factors. The methods applied include semi-structured interviews with relevant professionals at four Swedish clothing companies who have insight and expertise in the area. In addition to interviews, the companies' sustainability documents were also reviewed. The results show that contexts play a significant role in the work on social sustainability in production operations for Swedish clothing companies. Social sustainability is complex, and the study confirms that no single organizational structure fits all companies. Implementation is influenced by contextual factors, requiring adaptability to meet varying work cultures and local conditions. The limitation of the study is that it is based on four Swedish clothing companies. The study contributes to a deeper understanding of the phenomenon, and companies can use the results to develop strategies for social sustainability. Future research should include more companies to see how strategies and challenges may differ in a larger context

During the past decades, CEO and board compensation has increased substantially. Top management compensation and firm performance has been an extensively researched subject, and a large amount of previous studies have examined the relation of top management pay and firm performance. However, the findings and discussions have been contradictory and inconsistent. The purpose of this thesis is to examine if there is a relationship between the top management variable compensation and firm performance. We aim to explore this subject in further depth by focusing on the Swedish context and by studying if contextual issues, in terms of different industries, have an impact on this relation. In order to examine this relation multiple regression analysis were performed. The empirical evidence displays that on a general level, incentive systems of the top management have no significant effect on firm performance. We also conclude that the relation of variable pay and performance is contingent on industry. We therefore argue that the context in which the firm operates has an impact on the investigated relation in this thesis. Furthermore, the Swedish context and the Swedish governance model can be considered as one of the main explanations of the attained result.

Bakgrund: Nya utmaningar i samhällets näringsliv har ökat kontrollbehovet och därmed bidragit till den interna kontrollens aktualitet samt att COSO:s ramverk fått en allt större betydelse. Medelstora företag har kopplats ihop med svaga förutsättningar i arbetet mot en väl utformad och använd intern kontroll. Avsaknaden av en god intern kontroll har därmed inneburit svårigheter att undvika negativa konsekvenser. Samtidigt är företagens situation avgörande, men hur situationsanpassa har visat sig problematiskt. Syfte: Genom att undersöka användandet av COSO:s ramverk till hög respektive låg grad ämnar studien förklara hur medelstora företag i Sverige utformar sin interna kontroll. Vidare syftar studien till att kartlägga och förklara om organisatoriska faktorer kan medföra skillnad i den interna kontrollens utformning. Metod: Studien utgår ifrån en kvantitativ forskningsstrategi med en tvärsnittsdesign. En survey har genomförts av respondenter i ledande positioner på medelstora företag i fem olika branscher. Den insamlade datan har sedan genomgått ett antal statistiska analyser för att få en tydligare bild om hur och varför medelstora företag utformar sin interna kontroll på olika sätt. En del i de statistiska analyserna utgör hypotesprövning. Slutsats: Det som COSO:s ramverk ämnar att förmedla är till hög grad omedvetet använt av medelstora företag. Bristfälliga komponenter i kombination med bristfällig samverkan kan förklara varför nämnda företag antas ha svårigheter i arbetet mot en väl utformad och använd intern kontroll. Ett antal organisatoriska faktorer påverkar användandet av den interna kontrollens komponenter. Mer avgörande är däremot kunskap och medvetenhet till den nuvarande goda interna kontrollen som faktiskt finns. / Background: Challenges in business environment have increased the need and relevance of internal control, the framework created by COSO has also got attention. Medium-sized companies have been connected to weak conditions in their work towards a well designed and used internal control. Without a well designed and used internal control it is hard to avoid negative consequences. At the same time the companies situation is crucial, adaption to the specific situation has been problematic. Purpose: By investigating if COSO's framework is used to a high respectively low degree the thesis intends to explain how medium-sized companies in Sweden design their internal control. Furthermore, the thesis aims to explain whether organizational factors can cause differences in the design of internal control. Method: The thesis is based on a quantitative research strategy with a cross-sectional design. Individuals in leading positions in medium-sized companies in five different industries have participated in a survey. The data has been used in statistical analyzes to understand how and why medium-sized companies design their internal control in different ways. Some of the statistical analyzes was used to prove hypothesis. Conclusion: The information COSO's framework aims to communicate is higly unconsciously used by medium-sized companies. Defective components and their collaboration can explain why medium-sized companies have been connected with difficulties in their work towards a well designed and used internal control. Some organizational factors affects the use of the components in internal control. However, more decisive is knowledge and awareness of the internal control that actually exists.

As metodologias tradicionais de gerenciamento de projetos são caracterizadas como sendo rígidas e adequadas apenas para ambientes de pouca incerteza. No entanto, atualmente cada vez mais projetos são desenvolvidos em ambientes de alta complexidade e maiores incertezas, o que requer formas diferentes de gerenciamento do projeto, menos rígidas e mais flexíveis. Assim, o objetivo deste trabalho é propor um quadro conceitual para o gerenciamento de incertezas em projetos complexos. A abordagem metodológica mescla revisão sistemática da literatura e estudos de caso. O quadro conceitual desenvolvido, baseado na teoria da contingência, sugere que as abordagens de gestão de projetos sob incertezas são, em parte, determinadas pelas características das incertezas existentes. As respostas às incertezas podem ser orientadas à causa ou ao efeito da incerteza, e essas são escolhidas de acordo com a habilidade de influência sobre a causa, que aumenta para incertezas internas e diminui para incertezas externas. Já a flexibilidade da abordagem de gestão de projetos é impactada pelo grau da incerteza. Foram realizados seis estudos de caso, e um caso piloto, em projetos complexos, que mostraram que existe relação entre a origem da incerteza e a habilidade de influência, e entre a habilidade de influência e a orientação das ações. Eles mostraram também como a flexibilidade é importante para o gerenciamento das incertezas do projeto, associando métodos de antecipação, de instrucionismo, como o gerenciamento de riscos e a resiliência, principalmente a capacidade da alta direção assumir a existência de incertezas. Os estudos de caso evidenciaram que quanto maior o nível de incerteza do projeto, maior é a flexibilidade necessária. A dissertação apresenta ainda as limitações do estudo e as sugestões para trabalhos futuros. / Traditional project management methodologies are considered rigid and suitable only for environments of little uncertainty. However nowadays increasing number of projects is being developed in high complexity and uncertainty environment, requiring different approaches for project management: less rigid and more flexible. Thus, the purpose of this paper is to present a framework for managing projects under uncertainties, through a systematic literature review. The developed framework, based on the contingency theory, suggests that approaches for project management under uncertainty are, in part, determined by the characteristics of the existing uncertainties. The responses for uncertainty can be driven by the cause or consequence of the uncertainties and those are chosen according to the ability to influence the cause, which is higher for internal uncertainties and lower for external uncertainties. The flexibility of the project management approach, in its turn, is impacted by the uncertainty degree. Six case studies and a pilot case study were conducted in projects with complexity. The cases showed that there is a relation between the source of the uncertainty and the ability to influence, and between the ability to influence and the orientation of the responses. They also pointed out the importance of flexibility to manage uncertainties, combining prediction methods, the instructionism, such as using risk management, and resilience, especially the ability of the management to admit the existence of uncertainties. The cases also indicated that the highest is the project uncertainty, the highest is the need for flexibility. The paper also presents the limitation of the research, and suggestions for further works.

CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior / A complexidade das organizaÃÃes à vista como o ponto de partida para a separaÃÃo das atividades de propriedade e controle, enquanto que a governanÃa corporativa, que promove o alinhamento de interesses entre o principal e o agente, pode ser compreendida como um meio de aperfeiÃoar os mecanismos de controle das empresas. Nesse contexto, o presente estudo tem por objetivo geral investigar a relaÃÃo entre a complexidade organizacional e das operaÃÃes e a governanÃa corporativa das companhias listadas na BM&FBovespa, à luz dos preceitos da Teoria da ContingÃncia, em que os fatores contingenciais podem influenciar as caracterÃsticas organizacionais relacionadas à estrutura e à estratÃgia das empresas (DONALDSON, 2007). Considera-se nesta pesquisa que a complexidade organizacional se refere à complexidade da estrutura e dos aspectos formais necessÃrios para inserÃÃo da empresa no mercado, e a complexidade das operaÃÃes se relaciona com o complexo conjunto dos recursos e dos processos vÃlidos para o desenvolvimento das suas atividades. Cabe destacar que esta pesquisa se justifica em razÃo dos poucos estudos encontrados na literatura nacional que relacionam as duas temÃticas bem como para que os resultados possam se tornar ponto de partida para anÃlise da estrutura das empresas e da eventual necessidade de implantaÃÃo ou melhoria de controles mais eficientes. Trata-se de pesquisa descritiva, de natureza quantitativa, reunindo uma amostra de 162 empresas listadas na BM&FBovespa. Para a anÃlise dos dados foram empregados os seguintes testes estatÃsticos: AnÃlise Fatorial, RegressÃo Linear MÃltipla, AnÃlise de CorrespondÃncia e AnÃlise de CorrelaÃÃo. Para a mensuraÃÃo da complexidade, sÃo adotadas em conjunto as variÃveis contingenciais idade, tamanho, diversificaÃÃo e internacionalizaÃÃo; e para examinar a governanÃa corporativa, utiliza-se um check-list composto por 16 itens baseado nos estudos de Silveira (2004), Silva e Leal (2005) e Lameira e Ness Jr. (2011) e nas recomendaÃÃes propostas pela ComissÃo de Valores MobiliÃrios - CVM (2002) e pelo Instituto Brasileiro de GovernanÃa Corporativa - IBGC (2009). A partir da AnÃlise Fatorial, identificou-se que a complexidade organizacional à explicada pelas variÃveis tamanho e diversificaÃÃo enquanto que a complexidade das operaÃÃes à explicada pelas variÃveis tamanho, diversificaÃÃo e internacionalizaÃÃo. Na anÃlise de RegressÃo Linear MÃltipla, constatou-se que as duas dimensÃes da complexidade, a governanÃa corporativa sofre influÃncia das variÃveis diversificaÃÃo, internacionalizaÃÃo e idade, sendo esta Ãltima uma relaÃÃo inversa. Por meio da AnÃlise de CorrespondÃncia e da AnÃlise de CorrelaÃÃo, conclui-se que, independentemente da dimensÃo em anÃlise, a complexidade se relaciona positiva e significativamente à governanÃa corporativa, isto Ã, as empresas listadas na BM&FBovespa de maior complexidade possuem maior Ãndice de governanÃa corporativa, confirmando-se a hipÃtese da pesquisa. Os resultados contribuem para aprofundar o conhecimento das temÃticas na medida em que os pressupostos da teoria contingencial sÃo confirmados e ao revelar a existÃncia de um campo em que à necessÃrio um gerenciamento da complexidade organizacional e das operaÃÃes por parte dos gestores no sentido de perceber e de aderir à mais e melhores mecanismos de controles por meio da adoÃÃo de boas prÃticas de governanÃa corporativa. / The organizational complexity is seen as starting point for the separation of property and control activities, while corporate governance, which promotes the alignment of interests between the principal and the agent, might be understood as a means to enhance business control devices. In this context, the general objective of the present study is to investigate the relation between organizational/operational complexity and corporate governance in companies listed on the BM&FBovespa, by the light of the Contingency Theory Precepts, in which contingency factors might influence the organizational characteristics related to structure and to business strategies (DONALDSON, 2007). In this research, it is considered that organizational complexity refers to the complexity of structure and of formal aspects necessary to the insertion of a company into the market. The complexity of operations is related to the complex set of resources and the valid process towards the development of activities. It is important to remember that this research justifies itself in view of the few studies putting the two themes together which can be found in national literature as well as the intention to make the studies become a starting point for the analysis of business structure and the eventual necessity to implant and improve more efficient control. It consists of a descriptive research, of quantitative nature, which puts together a sample of 162 companies listed on the BM&FBovespa. For data analysis the following statistical tests have been used: Factor Analysis, Multiple Linear Regression, Correspondence Analysis, and Correlation Analysis. For measuring complexity, age, size, diversification and internationalization were the contingency variables adopted as a set; and in order to assess corporate governance, a check list made up of 16 items based on the studies of Silveira (2004), Silva and Leal (2005) and Lameira and Ness Jr. (2011) and on recommendations proposed by the ComissÃo de Valores MobiliÃrios - CVM (2002) and by the Instituto Brasileiro de GovernanÃa Corporativa - IBGC (2009) was used. Based on Factor Analysis, it was possible to identify that organizational complexity is explained by size and diversification variables while operational complexity is explained by means of size, diversification and internationalization variables. In the Multiple Linear Analysis, it was detected that the two dimensions of complexity, corporate governance is influenced by diversification, internationalization and age variables, while the latter is an inverted relation. By means of Correspondence Analysis and Correlation Analysis, it has been concluded that, no matter what dimension is being assessed, complexity relates positively and significantly to corporate governance, that is, the most complex companies listed on the BM&FBovespa display the highest levels of corporate governance, which comes as a confirmation of the research hypothesis. Such results contribute to the acquisition of knowledge on these themes when contingency theory presuppositions get confirmed and with the revelation of the existence of a field in which it is necessary for administrators to manage organizational/operational complexity in order to perceive and adhere to more and better control devices by means of the adoption of good practices of corporate governance.

Provider specialization is an area of interest in health care as patients, payers and policy makers are now demanding better performance and demonstrated proof of the benefits of specialization. While previously ignored in the specialization debate, now even the hospitals focusing on pediatric care (i.e. children's hospitals) are experiencing pressure to demonstrate their value. The current study attempts to answer the questions: do hospitals specializing in pediatric care provide better quality pediatric inpatient care; and do they do so for differing types of patient outcomes and across different levels of care complexity? Contingency Theory is used to develop and assess a theoretical framework to see if pediatric hospital specialization is associated with improved outcomes for pediatric inpatient care. The theory suggests that not all ways of organizing are equally effective, and that organizational performance is maximized when there is alignment between organizational structure (specialization) and external contingencies (care complexity). A sample of 1,317 U.S. hospitals was included in the study. Data from two sources - the 2003 Healthcare Cost and Utilization Project (HCUP) Kids' Inpatient Database (KID) and the American Hospital Association's (AHA) Annual Survey Database for fiscal year 2003 - was used in a factor analysis to generate a measure of hospital pediatric specialization. The results of the factor analysis were then used in regression models to examine the effect hospital pediatric specialization had on patient safety and effectiveness of care at multiple levels of care complexity. Results suggest that there are two dimensions of hospital pediatric specialization - a pediatric focused element and a complex pediatric care element - and that these dimensions appear to have opposing influences on measures of inpatient care quality. Focusing primarily on the treatment of pediatric patients seems to improve the level of care provided, but specializing in the care of complex pediatric conditions has a small but significant association with higher patient safety event rates and longer than expected lengths of stay.

Environmental management accounting (EMA) is attracting increased recognition as a management tool that assists in improving financial and environmental performance through enhanced environmental accountability. Various industries have been included in EMA-related research and study, but universities have typically failed to be the focus of the attention. This research studied the experiences of key managers from five universities to explore potential factors influencing the decision to adopt, or not to adopt, EMA within the higher education sector. For the purpose of this study, EMA is defined as the generation, analysis, and use of monetary (or financial) and physical (or non-financial) environment-related information in order to improve organisational financial and environmental performance. The two objectives of this study were to understand current accounting practices for managing major environmental costs, and to identify factors influencing EMA adoption within universities. For the purpose of this study, the major environmental costs referred to are limited to the costs pertaining to the consumption of electricity, water and paper, and the generation of wastes. A case study methodology was followed using semi-structured interviews of key personnel with four different management functions (i.e. environmental management, management accounting, senior management, and heads of academic schools) within each university, and performing content analysis on the transcribed interview data. Specifically for achieving the second research objective, a theoretical framework that considers four theories was embraced to guide the data collection and focus the study. The four theories are contingency theory, institutional theory, legitimacy theory, and stakeholder theory. The findings of the first research objective revealed that there was a general lack of EMA utilisation within the case universities. This was in part due to a perceived lack of appreciation by key personnel of the extent of environmental costs being incurred, but arguably mainly because of the absence of relevant environmental cost information being brought to the attention of senior management. Although environmental sustainability was promoted as important from an environmental management perspective, efforts to improve internal environmental accountability, in particular from an accounting perspective, were still absent. In relation to the second research objective, it was found that five key barriers contributed to this lack of EMA utilisation within the five case universities, and they were attitudinal, financial, informational, institutional, and management barriers. Among the factors that provide further explanations about how each barrier influences EMA adoption, resistance to change, resource constraints, (a lack of) legitimacy considerations, and a lack of environmental responsibility & accountability were found to be strong factors, as they were supported in all of the five cases. Apart from the theoretical extension to this area of research, the results and findings of this study supported the uses and applications of EMA by the higher education sector. Much more can, and should, be done by universities in relation to how they account for the environment. This can provide benefits not only for the sector itself, but also for the environment in which we live.

This paper explores the political behavior process in information system implementation process. The organizational politics is the critical success/failure factor in the IS implementation process. We expect to understand, in different organizational contexts, what kind of political behavior will occur? What will be the events and processes of these political behaviors? Who's idea? At what time? In what setting? What will be the interaction among these dimensions? How will these political behaviors affect IS outcome and organization? This study will explain political behavior in IS implementation process from different interpretations and perspectives. This study relies on qualitative data collected from two cases--manufacturer Theta and government enterprise Delta--in the forms of interviews, documented data, archival data, and observation over eight month. The data are interpreted through five internally coherent theoretical perspectives: personal perspective, strategic contingency theory, conflict theory, social exchange theory, and structuration theory. Contributions include the following. In practice, we group 35 kind of political behavior into four types: aggression, defense, strengthen, withdrawal. Besides the adverse effects, some kinds of political behavior can lead to the success of the project. The detailed descriptions we use to describe the political behavior process in IS implementation process can help in similar cases to show how to reduce or prevent any negative consequences. Academically, we conduct contextual and process theory analyses of these processes, and use five theoretical perspectives to interpret these phenomena.

ABSTRACT This qualitative study advances crisis communication and relationship management application and theory by examining the crisis response strategies used by corporations during a time of crisis involving a nonprofit partner. A qualitative content analysis was performed on the Facebook pages of 57 companies that were corporate partners of Susan G. Komen in early 2012. Nineteen companies responded using their Facebook accounts during two crisis periods studied. The researcher argues that consideration must be given to additional contingent factors beyond those proposed by situational crisis communication theory. Contingent variables related to the corporations' relationship with the charity, including level of investment, as well as the size and exposure of the businesses were explored for possible influence on the companies' choice of crisis response strategy. Though causation cannot be determined in a qualitative study, support was found for the variables' role in prompting company responses within this particular crisis. The study concludes with a call for more research on the contingent variables that may influence responses in corporate social responsibility partnership crises, as well as for further study on the effectiveness of response strategies employed.

Submitted by André Nadjarian (alnadjarian@gmail.com) on 2017-01-05T17:13:19Z No. of bitstreams: 1 Dissertação - Fit em empresa agrícola - versão Biblioteca FGV - André Nadjarian.pdf: 3995804 bytes, checksum: fceaba924d662180d2fbc21605d0345e (MD5) / Rejected by Fabiana da Silva Segura (fabiana.segura@fgv.br), reason: Prezado André Tudo bem? Tem alguns ajustes para serem feitos: O título nas páginas tem que estar todo em letra maiúscula (Onde tiver o título) Tirar o acento de Getulio No final da página fica somente São Paulo e o ano ...excluir -SP Linha de Pesquisa: Gestão de Operação e Inovação Por favor proceder com essas correções e submeter o trabalho novamente Atenciosamente on 2017-01-05T17:33:38Z (GMT) / Submitted by André Nadjarian (alnadjarian@gmail.com) on 2017-01-05T20:26:30Z No. of bitstreams: 2 Dissertação - Fit em empresa agrícola - versão Biblioteca FGV - André Nadjarian.pdf: 3995804 bytes, checksum: fceaba924d662180d2fbc21605d0345e (MD5) Dissertação - Fit em empresa agrícola - versão Biblioteca FGV - André Nadjarian.pdf: 3995886 bytes, checksum: 1ec98325794e5111509630b8bb2b4c01 (MD5) / Rejected by Fabiana da Silva Segura (fabiana.segura@fgv.br), reason: Conforme ligação on 2017-01-05T20:34:26Z (GMT) / Submitted by André Nadjarian (alnadjarian@gmail.com) on 2017-01-05T21:02:14Z No. of bitstreams: 1 Dissertação - Fit em empresa agrícola - versão Biblioteca FGV - André Nadjarian.pdf: 3995886 bytes, checksum: 1ec98325794e5111509630b8bb2b4c01 (MD5) / Approved for entry into archive by Fabiana da Silva Segura (fabiana.segura@fgv.br) on 2017-01-05T21:09:13Z (GMT) No. of bitstreams: 1 Dissertação - Fit em empresa agrícola - versão Biblioteca FGV - André Nadjarian.pdf: 3995886 bytes, checksum: 1ec98325794e5111509630b8bb2b4c01 (MD5) / Made available in DSpace on 2017-01-06T18:29:55Z (GMT). No. of bitstreams: 1 Dissertação - Fit em empresa agrícola - versão Biblioteca FGV - André Nadjarian.pdf: 3995886 bytes, checksum: 1ec98325794e5111509630b8bb2b4c01 (MD5) Previous issue date: 2016-12-07 / Este estudo situa-se no campo da análise do desenho organizacional utilizando como base 2 teorias inter-relacionadas: Fit e teoria das contingências. O objetivo deste estudo é propor um diagnóstico estratégico de uma empresa agrícola utilizando o framework de treze multi contingências proposto por BURTON, OBEL; HÅKONSSON (2015). A abordagem de pesquisa adotada foi a de estudo de caso único, de pesquisa qualitativa longitudinal. Os resultados deste estudo mostraram como o desenho organizacional de uma empresa agrícola pode ter seus fatores avaliados usando-se proposições de contingências de forma conjunta e estruturada. Os resultados obtidos oferecem contribuições para o desenvolvimento do conhecimento acerca do alinhamento do desenho organizacional de empresas agrícolas / This study is in the field of organizational design analysis based on 2 interrelated theories: Fit and contingency theory. The objective of this study is to propose a strategic diagnosis of an agricultural company using the thirteen multi-contingency framework proposed by BURTON, OBEL; HÅKONSSON (2015). The research approach adopted was that of a single case study, of longitudinal qualitative research. The results of this study showed how the organizational design of an agricultural enterprise can have its factors evaluated using contingency propositions in a joint and structured manner. The obtained results offer contributions for the development of the knowledge about the alignment of the organizational design of agricultural companies.