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Contingency Theory in Management: Conceptual Phases and Strategic Link with Performance Measurement Systems

Author

Listed:
  • Yousra Nassou

    (ENCGT - Ecole Nationale de Commerce et de Gestion de Tanger - UAE - Abdelmalek Essaadi University [Tétouan] = Université Abdelmalek Essaadi [Tétouan])

  • Zakaria Bennani

    (ENCGT - Ecole Nationale de Commerce et de Gestion de Tanger - UAE - Abdelmalek Essaadi University [Tétouan] = Université Abdelmalek Essaadi [Tétouan])

Abstract

This literature review delves into the dynamic evolution of contingency theory in management, with a specific focus on the relationship between organizational strategy and Performance Measurement Systems (PMS). Employing a systematic literature review methodology, the conceptual phases of contingency theory are examined, spanning from the technological approach to the configurational approach. The analysis underscores the crucial importance of aligning PMS with the overall organizational strategy, as advocated by Kaplan and Norton. Empirical studies by Chenhall, Kaplan and Norton, and Hoque lend support to this correlation, emphasizing its impact on organizational performance. Thus, this review underscores the need for a strategic approach in designing PMS, providing practical implications for managers and prompting avenues for future research.

Suggested Citation

  • Yousra Nassou & Zakaria Bennani, 2024. "Contingency Theory in Management: Conceptual Phases and Strategic Link with Performance Measurement Systems," Post-Print hal-05217048, HAL.
    • Handle: RePEc:hal:journl:hal-05217048
    DOI: 10.59324/ejahss.2024.1(3).16
    Note: View the original document on HAL open archive server: https://hal.science/hal-05217048v1
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    References listed on IDEAS

    as
    1. Abdel-Kader, Magdy & Luther, Robert, 2008. "The impact of firm characteristics on management accounting practices: A UK-based empirical analysis," The British Accounting Review, Elsevier, vol. 40(1), pages 2-27.
    2. Hoque, Zahirul, 2004. "A contingency model of the association between strategy, environmental uncertainty and performance measurement: impact on organizational performance," International Business Review, Elsevier, vol. 13(4), pages 485-502, August.
    3. Henry Mintzberg, 1990. "The design school: Reconsidering the basic premises of strategic management," Strategic Management Journal, Wiley Blackwell, vol. 11(3), pages 171-195, March.
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