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نتیجه جستجو - Contingency theory

تعداد مقالات یافته شده: 11
ردیف عنوان نوع
1 Corporate cleaner production strategy development and environmental management accounting: A contingency theory perspective
توسعه استراتژی تولید پاک کننده شرکت و مدیریت حسابداری محیط زیست: دیدگاه نظریه احتمالی-2021
Despite the popularity of environmental management accounting as an approach to support corporate cleaner production measures, so far, how the environmental management accounting implementation differs according to the stage of cleaner production strategy development is largely unknown. This study thus sought to identify how the uses of environmental management accounting and information characteristics vary among organiza- tions at different stages of cleaner production strategy development. Drawing on the contingency theory view of environmental management accounting system sophistication, cleaner production strategy development stages, and environmental management accounting uses, it developed an analytical framework. Based on eighteen case studies of business in Sri Lanka, the study analyzed the different domain-based and functional uses of envi- ronmental management accounting and their characteristics according to their cleaner production strategy development (i.e., reactive, preventive and proactive stages). Overall, the study found that environmental management accounting uses to be limited and fragmented in organizations at the reactive and preventive stages except for using environmental management accounting for cost savings and efficiency improvements. However, the findings suggest that as and when organizations progress into higher levels of cleaner production strategy development, there is a relatively high level of use of environmental management accounting in terms of inte- grative tools, and for control and stewardship purposes.
keywords: تولید پاک کننده | نظریه احتمالی | پایداری شرکت | حسابداری مدیریت محیط زیست | سری لانکا | Cleaner production | Contingency theory | Corporate sustainability | Environmental management accounting | Sri Lanka
مقاله انگلیسی
2 Management accountants and strategic management accounting: The role of organizational culture and information systems
حسابداران مدیریت و مدیریت استراتژیک مدیریت: نقش فرهنگ سازمانی و سیستم های اطلاعاتی-2021
This study aims to contribute to the scant contingency theory literature on the determinants of strategic man- agement accounting (SMA) practices and the role management accountants play. We develop and test a more complex theoretical model than in prior studies, to simultaneously examine the role of three variables: man- agement accountant networking, information systems (IS) quality and organizational culture. These have not been examined in a single model before in the SMA literature. Using data from 149 UK manufacturing business units and the partial least square structural equation modeling, our findings document a positive relationship between management accountant networking and the implementation of SMA practices. However, this rela- tionship is positively moderated by IS quality, which further enables management accountants to implement SMA practices. Unlike IS quality, we do not find empirical support for similar moderating effects by the outcome- oriented culture and innovation-oriented culture. Instead, the innovation-oriented culture has a significant in- direct positive effect on SMA implementation through management accountant networking but not a direct one. In contrast, we find a direct positive impact of outcome-oriented culture on SMA implementation but not an indirect one through management accountant networking. These results suggest that in outcome-driven business units, the implementation of SMA practices may not be limited to the accounting function. Managers in other functions may be motivated to implement SMA practices even when management accountants are not part of the process.
keywords: حسابداری مدیریت استراتژیک | شبکه حسابدار مدیریت | فرهنگ سازمانی | کیفیت سیستم اطلاعاتی | Strategic management accounting | Management accountant networking | Organizational culture | Information system quality
مقاله انگلیسی
3 مدیریت پروژه پورت فولیوس : روابط پروژه پورت فولیوس با بافت های آن
سال انتشار: 2020 - تعداد صفحات فایل pdf انگلیسی: 13 - تعداد صفحات فایل doc فارسی: 44
شرکت‌ها پورت فولیوس پروژه را برای پیاده‌سازی و تجدید استراتژی‌های خود ایجاد و مدیریت می‌کنند . با دیدگاه نظریه احتمال غالب , مطالعات در درجه اول بر روی پروژه پورت فولیوس و مدیریت داخلی آنها متمرکز شده‌اند در حالی که تصدیق می‌کنند که شیوه‌های متفاوتی در بافت‌های مختلف مورد نیاز است . بااین حال , دیدگاه راهبردی مدیریت پروژه پورت فولیوس مستلزم اتخاذ یک جهت‌گیری خارجی قوی‌تر در داخل و خارج از شرکت است . در این مقاله به بررسی مدیریت پروژه پورت فولیوس می‌پردازیم . ما رابطه بین پروژه پورتفولیوسها و بافت آن‌ها براساس چهار گزینه نظری را بررسی می‌کنیم : نظریه سازمانی , نظریه سهام دار , نظریه وابستگی منابع و نظریه ساخت . نتایج , توضیحاتی را در مورد مکانیزم‌های مرتبط کردن پروژه پورت فولیوس با محتوای آن‌ها ارائه می‌دهند , درخواست فرمول‌بندی مجدد موفقیت پورتفولیو می‌شوند و یک دستور کار تحقیقاتی جدید برای احیای بررسی مدیریت پروژه پورت فولیوس در بافت‌های خود پیشنهاد می‌کنند .
واژه های کاربردی: پروژه پورت فولیوس | مدیرت پروژه پورت فولیوس | استراتژی | بافت خارجی | تئوری
مقاله ترجمه شده
4 تنظیم کاربرد رسانه های اجتماعی و همکاری بازاریابی تحقیق و توسعه برای موفقیت نوآوری چقدر اهمیت دارد؟
سال انتشار: 2020 - تعداد صفحات فایل pdf انگلیسی: 12 - تعداد صفحات فایل doc فارسی: 27
تلاش هایی برای استفاده از رسانه های اجتماعی به عنوان ابزار شبکه جهت نوآوری های باز طبق انتظارت نبوده و به طور کافی از پتانسیل خود استفاده نکرده اند. تحقیقات اخیر درباره تعیین مهارت رسانه اجتماعی شرکت ها به مکانیسم های اساسی پیچیده و درجه بندی قابلیت های رسانه اجتماعی نپرداخته اند. بررسی می کنیم که چگونه و چرا و کدام منابع را سازمان باید ادغام کند. رسانه های اجتماعی در زمینه توسعه محصول جدید باید توام با همکاری بازاریابی تنظیم با تحقیق و توسعه باشد.این تنظیم منجر به ادغام دانش کارآمد می گردد اما این عدم تنظیم نمی تواند منجر به ایده های عالی گردد یا فاقد ظرفیت پردازش اطلاعات است. فرضیه های تنظیم و عدم تنظیم با استفاده از داده های نظرسنجی از نمونه 101 شرکت های کوچک و متوسط ابتکارآمیز آزموده شدند. یافته های مطالعه 1 را گسترش دادیم تا قابلیت های مورد نیاز رسانه اجتماعی را در سطح خرد تعیین کنیم. نتایج نشان می دهد رسانه اجتماعی را می توان برای نوآوری اساسی و فزاینده به کار برد اما برای نوآوری خدمات نسبت به محصول مفیدتر اند.
واژگان کلیدی: راهبرد رسانه های اجتماعی | نوآوری محصول | نظریه احتمال | نظریه پردازش اطلاعات | مشارکت بازاریابی-تحقیق و توسعه | رگرسیون چند جمله ای | تحلیل تطبیقی کیفی مجموعه فازی
مقاله ترجمه شده
5 What about the event? How do tourism leveraging strategies affect small-scale events?
از رویداد چه خبر؟ چگونه راهبردهای اهرم بندی گردشگری بر رویدادهای مقیاس کوچک اثر می گذارد؟-2018
This study draws on contingency theory to investigate whether tourism leveraging strategies designed for mega-events are applicable to small-scale events. In-depth interviews conducted with eight event managers of small-scale events revealed that the managers perceived grant funding offered to promote tourism leveraging to be a diversion from the core purpose of staging the event. Restrictions on grant funding directed the event managers focus to increasing the number of tourists and their length of stay and their spending in the destination. While event managers acknowledged that engaging in tourism leveraging expanded the events target markets and increased the size of the event, they believed that tourism operators were the key beneficiaries of the leveraging. Mutual benefits between event and tourism organisations occurred when the funding partner(s) and the event collaborated. A grounded theory model was developed to show the impact of tourism leveraging strategies on small-scale events. The findings are consistent with the tenets of contingency theory, which suggest that managerial solutions are not automatically scalable.
keywords: Event leverage |Small-scale events |Tourism gain |Contingency theory |Event managers
مقاله انگلیسی
6 Rethinking organizational design for managing multiple projects
تفکر مجدد روی طراحی سازمانی برای مدیریت کردن پروژه های چندگانه-2018
This paper aims at positioning organizational design as an important phenomenon in the field of project management with a high potential of contributing to organizational theory. While organizational design has been neglected by scholars of management and organizational theory, it has been of great interest to those from the project management field. This incongruence—comprising the focus of this study—calls for new insights on theorization in context. The paper provides a preliminary theoretical framework combining contingency theory, the historical approach and social theory to understand organizational design, both as a thing and as a process. It provides empirical evidence from three case studies in healthcare. Findings confirm the specificity of each design while at the same time adopting a similar temporal pattern. We take this opportunity to highlight the seminal work of Rodney Turner on project-based organization and design. Executive summary In this day and age, it is commonplace to assert that organizations are complex and that they change continuously over time. The complexity is said to exist, for example, in large organizations dealing with multiple competing projects while at the same time performing their regular operations. The concept of organizational design refers to both the resulting organization (the thing) and the process of performing the design. The field of project management has made many theoretical contributions to organizational design; yet it has also created confusion by introducing a plurality of terms for describing and understanding such organizations. Organizational design is increasingly a topic in the literature from management and organizational theory and, especially, from project management. A review of the literature from both fields demonstrates that contingency theory is still considered as a major theoretical foundation for situating the organization within its context. The review also points to an increasing interest in social perspectives taking into account politics, organizational dynamics, paradoxes and pluralism. In addition, it shows an opportunity for scholars in project management to contribute to management and organizational theory. This research proposes a pluralist theoretical framework for tackling contingency theory with the historical approach and social theory. The empirical setting is comprised of complex large organizations—in this case, three university hospitals engaged in major organizational transformations—that are challenged to pursue their regular operations while undertaking multiple completing projects. Interestingly, the three hospitals are from the same geographical region. The organizational design was thus a crucial question and, in light of the complexity, no one-size-fits-all type of solution was strived for. Results confirmed the prevalence of individual organizational design rather than mimetism, or homogenization, between the three hospitals. Being in the same region, the heads of the respective project management offices met on a number of occasions to exchange about their challenges and solutions. Nevertheless, in the end each hospital made an individual decision regarding its organizational design. The study also identified organizational design as an ongoing process, introducing the concept of trajectory to illustrate how projects and organizational design change over time. In doing so, we observed a pattern where reflection and sense-making took place before engaging in any specific decision regarding the organizational design. The theoretical contribution of this research is to demonstrate the potential of pluralist theoretical frameworks for understanding complex phenomena such as organizational design in the context of managing multiple projects. More specifically, the process view of organizational design was found to reveal new insights that would have remained hidden otherwise. From a practical view, our research challenges cer
مقاله انگلیسی
7 Change program management: Toward a capability for managing value-oriented, integrated multi-project change in its context
مدیریت تغییر برنامه: به سوی یک قابلیت برای مدیریت کردن تغییر برنامه چند پروژه ای، ارزش گرا، و یکپارچه در زمینه آن-2018
Program management has taken its position in project management research and in public and private organizations as a successful method for managing complex, uncertain, and large-scale changes. During the past 25 years, research has evolved from programs as the conceptual extension of projects to a rich field of empirical studies reflecting the special natures and contexts of change programs and their management, with unique theoretical foundations. To take stock of this recent history, in this article we analyze the patterns of previous empirical studies on change program management and their theoretical foundations. The goal is to identify and summarize proposals to guide forthcoming program management research. The results reveal three main themes of ongoing research: managing over the change program lifecycle, managing programs in their context, and program managers capabilities. The roots of change program management in organization theories are apparent; structural contingency theory and information processing theories have dominated in previous empirical research, but are clearly being extended to agency, stakeholder, and actor-network theories. New research ideas are proposed for the use of programs in various types of changes, value creation and delivery through change programs, the profiles and capabilities of different actors in program management, the coexistence and interplay of multiple programs, and the complex stakeholder networks involved with change programs. When change becomes more prevalent in the organizations dynamic contexts, there is an increasing need to develop program management toward an organizational capability for managing value-oriented, integrated, and multi-project change in complex stakeholder contexts.
keywords: Change programs |Organizational change program management |Program lifecycle |Context |Multi-project |Change
مقاله انگلیسی
8 Value-based management as a tailor-made management practice? A literature review
آیا مدیریت مبتنی بر ارزش به عنوان یک عمل مدیریت بازساخته است؟ بررسی ادبیات-2015
Value-based management is largely discussed as fundamental tool to manage organizations successfully. However, it is often criticized for its alleged incentive to maximize short-term profits. Thus, it is the aim of this study to shed more light on the role of value-based management for organizational success and discuss which firms seemingly benefit from the adoption of value-based manage- ment systems. Since adoption rates vary among firms, the implementation and its effect on organizational performance may be a matter of systematic circumstances. In particular, the extent of agency conflicts and arrangements to alleviate those conflicts designate where value-based management potentially serves as an effective monitoring instrument. Additionally, a more reactive strategic orientation and low growth opportunities imply a need for more efficient capital management as one lever to increase organizational performance. These conditions are accompanied by managerial characteristics and industry pressure that determine the use of value- based management systems, and do not undermine its incentive for efficient capital management. Hence, value-based management seems to be tailor-made for these specific circumstances. keywords: Value-based management | Corporate governance | Contingency theory | Shareholder value | Literature review
مقاله انگلیسی
9 Water management accounting and the wine supply chain: Empirical evidence from Australia
حسابداری مدیریت آب و زنجیره تامین شراب: شواهد تجربی از استرالیا-2014
Sustainable water management in the supply chain is critical to the long term viability of wine producing organisations. Yet despite its potential importance as a link to convert good intentions of managers into sustainable water use, thus far knowledge concerning how environmental management accounting can assist is largely non-existent. Drawing on contingency theory and new institutional sociology a telephone survey was used to investigate the current use of water-related environmental management accounting information (here termed water management accounting) for assessing the long term implications associated with water management in Australian wine supply chains. Organisational size, regulatory pressure and corporate environmental strategy were found to be consistent drivers of water management accounting use. However, other drivers of supply chain-oriented water management accounting differ depending on whether the information considered is monetary or physical. Existence of a certified environmental management system and involvement of managers with industry associations are points of difference. Thesefindings indicate a two-step incentive process for implementation is likely to be the most effective for promoting the collection and use of physical and monetary information for environmental management in the wine industry. Keywords: Environmental management accounting Water management accounting Sustainable supply chain management Contingency theory New institutional sociology Wine industry
مقاله انگلیسی
10 TQM، استراتژی و عملکرد: تحلیل سطح بنگاه
سال انتشار: 2013 - تعداد صفحات فایل pdf انگلیسی: 21 - تعداد صفحات فایل doc فارسی: 44
هدف- هدف این مقاله، بررسی نقش TQM در یک مدل استراتژی- TQM- عملکرد است. به عبارت دیگر، این مقاله در پی بررسی این موضوع است که آیا TQM دارای نقشی محوری در تدوین استراتژی است یا تأثیری تعدیل کننده در رابطه استراتژی- عملکرد دارد.
طراحی/ متدولوژی/ روش- از پیمایش برای جمع آوری داده ها استفاده شد. روایی و پایایی ابزار ارزیابی شد. از مدلسازی معادلات ساختاری استفاده شد. یافته ها- TQM بر فرایند تدوین استراتژی تأثیر می گذارد و منبع پویایی است که در دستیابی به مزیت رقابتی پایدار کمک می کند. علاوه بر این،تأثیر TQMنرم بر تدوین استراتژی رقابتی و بر عملکرد از TQM سخت بیشتر است.
محدودیت ها/ نتایج تحقیق- مدل تدوین شده و آزمایش شده می تواند غنای حوزه های TQM، مدیریت استراتژیک و مدیریت کیفیت را افزایش دهد. پیشنهاد می شود که پژوهش های آتی از روش هایی غیر از پرسشنامه های خوداظهاری استفاده کنند و عوامل رفتاری خاصی را که می توانند بر روابط بررسی شده در این مطالعه تأثیر بگذارند در نظر بگیرند.
نتایج عملی- این یافته ها نیاز به ترکیب TQM با مراحل مختلف فرایند تدوین استراتژی را گوشزد می کند و بر عناصر نرمTQM از جمله رضایت مشتری، مدیریت و رهبرری و روابط کارکنان تأکید می کند.
اصالت/ ارزش- با وجود دستاوردهای قابل توجه پژوهش های موجود، کمبود پژوهش های قابل توجهی که از یک سو رابطه بین مولفه های سخت و نرم TQM و از سوی دیگر دو نوع استراتژی رقابتی (تمایز و رهبری هزینه) را بررسی کنند، احساس می شود.
کلیدواژه ها: استراتژی رقابتی | TQM سخت | TQM نرم | عملکرد | دیدگاه مبتنی بر منبع | نظریه اقتضایی | مدیریت کیفیت جامع
نوع مقاله: پژوهشی
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