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

Yousra Nassou and Zakaria Bennani
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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]

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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.

Keywords: organizational performance; Performance Measurement Systems (PMS); organizational strategy; Contingency theory; Contingency theory organizational strategy Performance Measurement Systems (PMS) organizational performance (search for similar items in EconPapers)
Date: 2024-05-01
New Economics Papers: this item is included in nep-cse
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Published in European Journal of Arts, Humanities and Social Sciences, 2024, 1, pp.183 - 187. ⟨10.59324/ejahss.2024.1(3).16⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05217048

DOI: 10.59324/ejahss.2024.1(3).16

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