An economic modeling approach to contingency theory and management control

1986 ◽  
Vol 11 (6) ◽  
pp. 483-498 ◽  
Author(s):  
John H. Evans ◽  
Barry L. Lewis ◽  
James M. Patton
1987 ◽  
Author(s):  
MICHAEL FINK ◽  
DENNIS TEKAVEC

2012 ◽  
Vol 616-618 ◽  
pp. 1647-1653 ◽  
Author(s):  
Ning Yu ◽  
Mao Jian Wang ◽  
Zhen Bo Lu ◽  
Fan Li ◽  
Ming Liang Zhang

In order to better manage shellfish aquaculture, a fifty-year variability in shellfish production in Jiaozhou Bay was quantitatively simulated with the Modeling Approach to Resource economics decision-maKing in EcoaquaculTure (MARKET) which is a scenario-testing tool linking economic and ecological analyses. Four scenarios were defined to assess the model sensitivity to per capita income growth rate, price growth rate and maximum cultivation area. Results indicate that the MARKET model follows the expected trends regarding the economic theory. And the shellfish supply is limited by the maximum cultivation area in the long run. However, a lower demand does not imply a corresponding decrease in net profit. Although price growth can make up for a partial loss caused by the reduction of available cultivation area, the compensatory measure cannot guarantee the increasing net profits of farmers in the long term. The information provides important implications for aquaculture management in the context of resource decline.


2013 ◽  
Vol 85 ◽  
pp. 50-58 ◽  
Author(s):  
Pierre Humblot ◽  
Delphine Leconte-Demarsy ◽  
Paola Clerino ◽  
Sophie Szopa ◽  
Jean-François Castell ◽  
...  

2017 ◽  
Vol 12 (4) ◽  
pp. 591-613
Author(s):  
Dian Anita Nuswantara ◽  
Ach Maulidi ◽  

Abstract In a globalised scenario, the topic of an enormous increase of malfeasance in the local governments, posing catastrophic threats which come from vicious bureaucratic apparatus, becomes a global phenomenon. This current study uses case study material on the risk management control system specially the control environment in Indonesia local governments to extend existing theory by developing a contingency theory for the public sector. Within local government, contingency theory has emerged as a lens for exploring the links between public sector initiatives to improve risk mitigation and the structure of the control system. The case illustrates that the discretion of control environment - the encouragement of a local government’s control environment - is considered as a springboard for fraud deterrence and might be the loopholes in the government control systems.


2010 ◽  
Vol 37 (1) ◽  
pp. 91-120 ◽  
Author(s):  
Louis J. Stewart

This paper examines the management control-system design of mid-19th century U.S. slave plantations using a contingency theory framework. Large rice plantations that relied on forced labor and tidal-flow agricultural technology were very profitable for their owners. This paper presents a model that links these favorable operating results to a close fit between the control-system design and three key contingent environmental variables. Absentee owners hired managers to provide on-site oversight and periodic operational reporting. These managers relied on slave drivers to assign individualized daily tasks to the plantation's field hands and monitor their performance. Productive field slaves were rewarded with greater free time each working day. In addition, many slaves worked cooperatively with their masters to obtain better jobs outside the rice fields and cash income. Ultimately, however, it was the institution of chattel slavery that kept the slaves working in the rice fields under oppressive and unhealthy conditions.


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