A Contingency Approach to Decentralization

After decades of centralization, in 1980 the central government of the Netherlands embarked upon an ambitious project to decentralize the administrative system. It proclaimed a series of general decentralization measures that aimed to improve the performance of the administrative system and to boost local democracy. This article presents the results of research into the effects of these measures. It shows that the decentralization project did not meet the high expectations. This can be explained by the fact that the theoretical framework underlying the decentralization policy was overly simple. The authors present a new framework that represents the contingent character of the effects of decentralization.     

An Institutional Contingency Perspective of Interlocking Directorates

Interlocking directorates, in which companies are linked by the directors that serve on their boards, exist globally. It is an expression of hegemonic power exercised by the elites of a society, and has been studied with great interest by organizational sociologists, management scholars and financial economists. The interest emanates from the effect that interlocks have on wealth creation and distribution, and from the perspective that interlocks can tell us how elites in a society are networked. Although diverse theoretical perspectives have informed the research on interlocking directorates, this review shows that the Anglo‐American perspective dominates. This dominance is notable not only in the volume of Anglo‐American studies, but also in theories employed by international studies. For example, most international studies use agency theory to investigate the welfare implications of interlocks, but many countries do not use the Anglo‐American legal regime, which is the basis for agency theory. This paper expands the theoretical basis of the review to include class hegemony and resource dependence, to articulate better the causes and consequences of interlocks in the international context. The paper also extends theory by showing that institutions have an important influence on interlocks, so that the latter can be welfare‐depleting in one institutional setting, while welfare‐enhancing in another. The review concludes by discussing the implication for future research.     

A Contingency Analysis of Precarious Organizational Temporariness

This paper extends current understanding of organizational temporariness. The life of a temporary British trade union branch established to recruit Eastern European migrant workers reveals ‘precarious temporariness’, which is less predictable than the ‘planned temporariness’ typically portrayed in the literature. This different type of temporariness was associated with four key contingencies affecting the branch: dispersed governance; bottom‐up initiatives; uncertain resourcing; and an effectuation logic. Analysis of the case extends existing understanding of organizational temporariness and points to an extension of existing theorizing by highlighting the contingent nature of temporariness. The broader managerial implication of the findings is that, for projects facing contingencies of the kind studied, the conventional linear approach of target setting and performance management will be less effective than an ongoing process of communication and consultation.     

Decision Processes for Developing Strategic Applications of Information Systems: A Contingency Approach*

Strategic applications of information systems (IS) are considered by IS researchers to be determined by contextual factors such as environmental uncertainty, and influenced by attributes of the processes preceding them, such as planning and top management support. For better management of the process leading to these applications, it is essential to understand the relationship between process attributes and contextual factors. Utilizing a contingency approach, this article takes a step toward such an understanding. Based on successful strategic IS applications from 81 large companies, it examines the relationship between the context of these applications and the decision-making process leading to them. The results indicate that the external environment is related to whether a rational or political decision-making process is used. The IS function seems to influence the use of the decision process implied by IS researchers, one in which the top management champions the strategic application, while the IS managers contribute by conducting in-depth analysis. However, the organization structure was not related to any decision process attribute. The implications of these findings for future research and practice are also discussed.     

Offshore Outsourcing,Yield Uncertainty,and Contingency Responses

In this article, we study an offshore outsourcing arrangement for a buyer of a produced good in the presence of supply yield uncertainty. We analyze the performance of contingency responses to the realized yield information at the end of production and prior to its delivery to the destination market. The contingency responses considered are: (i) Emergency Production via which an emergency order is placed with another fast and perfectly reliable offshore supplier; (ii) Emergency Production and Delivery via which an expedited shipping of (partial or total) good units is used on top of Emergency Production. Within a periodic review inventory system with uncertain demand setting, we theoretically characterize the optimal decisions on the cycle order size, the emergency order size, and the way to split the available good units between the fast and slow shipping modes. We provide comparative statics on how the choices of these quantities are affected by each other and by the demand and yield uncertainties. We use numerical examples to illustrate the values of such contingency responses and the impact of other factors on the cost of meeting demand.     

基于权变视角的管理者社会关系对企业绩效的影响研究

基于动态能力理论和权变研究视角,构建管理者关系、资源整合、创业导向与绩效间关系的理论模型,并利用大规模样本对所提假设进行检验.结果表明,商业关系和政治关系均能提升企业绩效;不同资源整合过程以不同方式调节管理者关系对企业绩效的影响;创业导向对资源整合的调节效应产生深层调节效果.     

Management control for effective corporate planning

The authors' object is to provide a practical technique to help senior management put long range plans into operation. A model framework is used to identify the objective requirements and principal elements of control within the firm. A procedure is then outlined to identify the weaknesses which may erode the effectiveness of the system, thus providing the basis for system design and adaptation. The use of the method is illustrated in four case studies from actual companies.     

Information for more effective strategic planning

This paper illustrates how an entity—called a ‘strategic data base’ (SDB)—can be developed to provide important information in a form which makes it directly useful in various phases of a strategic planning process. The strategic data bases are concise statements of the organizational and environmental situations which define the organization's most salient problems, opportunities, and constraints. These SDBs may be developed through a participative process involving tasks forces which are made up of managers representing the diverse interests of the organization. The strategic data bases thereby become important informational inputs to planning which can directly serve to enhance the quality of planning decisions. Moreover, the process of developing SDBs can be an important learning device for those middle managers who can become involved in such a process at a much earlier point in their career than that at which they might normally engage substantively in the organization's overall strategic choice process.     

The Importance of Compensating Strategic Network Board Members for Network Performance: A Contingency Approach

Firms in government‐supported strategic networks tend to rely on professional network board members for support and assistance. As such, two significant issues arise: should board members be compensated and under which circumstances is compensation more – or less – effective for network performance. Based on yearly panel data from 53 government‐supported strategic networks of small‐ and medium‐sized enterprises over a five‐year period, this study examines the effects of compensating network board members. Advocating for a contingency approach, we combine the agency and stewardship literatures to posit that the effects of compensation are moderated by contingency factors that stimulate either an agency or stewardship relationship between the network board and the networking firms. Our findings indicate that significant funding, network firms represented on the network board, and top‐down network formation stimulate board members to become agents rather than stewards. This therefore explains the higher effect of board member compensation under such conditions.     

或有条件债务重组会计核算的局限性与完善

或有条件债务重组的现行会计核算没有较好地遵守权责发生制原则、配比原则和货币时间价值原则,也没有反映预计负债向确定性负债的转换过程,使各期损益和预计负债数据失真.通过对科目设置和会计处理方法的完善,较好地克服了上述不足.     

Re-designing bank service systems for effective marketing

Financial institutions are undergoing fundamental changes due to increased competitiveness and greater consumer awareness. These changes call for a re-examination of their design strategies. This article discusses three strategies— namely, marketing, operations and organizational design. The discussion is based on empirical data collected by means of a survey of bank consumers.     

Using CEO Succession to Integrate Acquired Organizations: A Contingency Analysis

The study proposes that organizations engaged in related acquisition may encourage CEO succession as a mechanism for integrating acquired organizations. Further, we suggest that the risk of CEO succession at the time of acquisition will vary based on the need for integrative action and the power of acquired organizations. Results show that CEO succession is more likely when the participating organizations have incompatible types of ownership and when acquired CEOs have longer tenure than their counterparts. Conversely, the probability of CEO succession is lower among larger acquired organizations. Performance of the acquired organization does not affect the relationship between related acquisition and CEO succession.     

Computing an effective decision making group of a society using social network analysis

Recent years have witnessed how much a decision making group can be dysfunctional due to the extreme hyperpartisanship. While partisanship is crucial for the representatives to pursue the wishes of those whom they represent for, such an extremism results in a severe gridlock in the decision making progress, and makes themselves highly inefficient. It is known that such a problem can be mitigated by having negotiators in the group. This paper investigates the potential of social network analysis techniques to choose an effective leadership group of a society such that it suffers less from the extreme hyperpartisanship. We establish three essential requirements for an effective representative group, namely Influenceability, Partisanship, and Bipartisanship. Then, we formulate the problem of finding a minimum size representative group satisfying the three requirements as the minimum connected \(k\) -core dominating set problem (MC \(k\) CDSP), and show its NP-hardness. We introduce an extension of MC \(k\) CDSP, namely MC \(k\) CDSP-C, which assumes the society has a number of sub-communities and requires at least one representative from each sub-community should be in the leadership. We also propose an approximation algorithm for a subclass of MC \(k\) CDSP with \(k=2\) , and show an \(\alpha \) -approximation algorithm of MC \(k\) CDSP can be used to obtain an \(\alpha \) -approximation algorithm of MC \(k\) CDSP-SC.     

Returning to the Frontier of Contingency Theory of Organizational and Institutional Designs

Much has been learned, and even more needs to be learned, about designing organizations and institutions. Since the 1960s this research has evolved from contingency to configuration, to complementarity, to complexity and creative theories of organizing. This chapter reviews these evolving theories (better called perspectives) and urges scholars to return to the frontier of organization studies by addressing an important new agenda in designing organizations with promising new research methods.     

Contingency Strategies in Managing Supply Systems with Uncertain Lead‐Times

The globalization of markets and geographic dispersion of production facilities, combined with a heavy outsourcing of supply chain processes, have substantially increased the exposure of supply chains to supply lead‐times of long and uncertain nature. In this paper, we study the potential use of two contingency strategies on top of the conventionally used time buffer—statically planned safety lead‐time (SL)—approach to deal with the lead‐time uncertainty. These are (1) the ex‐ante planning for disruption safety stock (DSS) to be released when a “disruption” (in this case, late delivery of the order) occurs; and (2) the ex‐post dynamic emergency response (DER), which dynamically decides on the timing and size of an emergency order to be placed. Our work elaborates on the optimal parameter setting for these strategies, compares their added values when used to complement the traditional SL approach, and examines how the use of the contingency strategies affects the SL and corresponding cycle length of a periodic review system. Our research finds that: (1) the above contingency strategies reduce the reliance on the SL and are cost effective when the coefficient of variation (CV) of the uncertain lead‐time is high; (2) it is important to re‐optimize the SL to account for the contingency plans; and (3) re‐optimization of the cycle length to account for the presence of the contingency responses, as opposed to using an EOQ‐determined cycle length, does not significantly improve the cost performance. However, such re‐optimization does well in the SL approach when the CV of the uncertain lead‐time is high.     

Revisiting the Corporate Social and Financial Performance Link: A Contingency Approach

This study draws on and extends contingency theory, in relation to stakeholder theory to understand the corporate social performance (CSP) and financial performance (CFP) link, by evaluating under what circumstances CSP influences CFP. Contingencies include stakeholder configurations/salience and crisis conditions. Using differentiated measures of CSP, this study examined financial effects of various specific stakeholder facing activities pre‐ and post‐crisis in the food/beverage and pharmaceutical industries, and in firms selling search versus experience goods. The results indicate that pre‐crisis CSP is related to post‐crisis financial effects, but the relationships are dependent on the interactions among the contingencies studied, so investments in certain social areas improve CFP, whereas others may hurt it. This confirms that a finer grained approach should be taken to the examination of CSP and CFP. On a practical basis, it shows that deep stakeholder knowledge and attention to complementary factors to CSP, such as advertising, must be understood, so CSP activities are of benefit to the firm.     

An effective tool for the optimization of distribution systems

During the past few years an increasing number of firms have begun to analyze and re-organize their traditional, organically grown distribution systems. The reasons for this development have been rising costs on the one hand and changing marketing constellations on the other. Existing distribution systems very often do not reach the level of productivity that could be realized by means of advanced methods of Physical Distribution. The author suggests that the latest methodological developments in this field for analysis, planning and control are frequently under-estimated as to their applicability and efficiency. The availability of computers makes it possible to apply such methods very efficiently and at fairly low cost.     

Internal and External Integration for Product Development: The Contingency Effects of Uncertainty,Equivocality, and Platform Strategy

Effective product development requires firms to unify internal and external participants. As companies attempt to create this integrated environment, two important questions emerge. Does a high level of internal integration lead to a higher level of external integration? In the context of product development, this study considers whether internal integration in the form of concurrent engineering practices affects the level of external integration as manifested by customer integration, supplier product integration, and supplier process integration. External integration, in turn, may influence competitive capabilities, namely product innovation performance and quality performance. Second, using contingency theory, do certain contextual variables moderate the linkages between integration strategy (external and internal) and performance? Specifically, this study considers whether uncertainty, equivocality, and platform development strategy change the relationships among internal integration, external integration, and competitive capabilities. Data collected from 244 manufacturing firms across several industries were used to test these research questions. The results indicate that both internal and external integration positively influence product innovation and quality and ultimately, profitability. With respect to contingency effects, the results indicate that equivocality moderates the relationships between integration and performance.