{"id":"https://openalex.org/W7225325826","doi":"https://doi.org/10.1016/j.mar.2026.100980","title":"Management control across complexity and dynamism: A synthesis of contingency-based research","display_name":"Management control across complexity and dynamism: A synthesis of contingency-based research","publication_year":2026,"publication_date":"2026-11-05","ids":{"openalex":"https://openalex.org/W7225325826","doi":"https://doi.org/10.1016/j.mar.2026.100980"},"language":"en","primary_location":{"id":"doi:10.1016/j.mar.2026.100980","doi":"https://doi.org/10.1016/j.mar.2026.100980","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.mar.2026.100980","pdf_url":"https://www.sciencedirect.com/science/article/pii/S104450052600020X/pdf","source":{"id":"https://openalex.org/S114140714","display_name":"Management Accounting Research","issn_l":"1044-5005","issn":["1044-5005","1096-1224"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management Accounting Research","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://www.sciencedirect.com/science/article/pii/S104450052600020X/pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5009149589","display_name":"David S. Bedford","orcid":"https://orcid.org/0000-0001-5895-7241","observed_orcids":["https://orcid.org/0000-0001-5895-7241"]},"institutions":[{"id":"https://openalex.org/I114017466","display_name":"University of Technology Sydney","ror":"https://ror.org/03f0f6041","country_code":"AU","type":"education","lineage":["https://openalex.org/I114017466"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"David S. Bedford","raw_affiliation_strings":["University of Technology Sydney, Australia"],"raw_orcid":"https://orcid.org/0000-0001-5895-7241","affiliations":[{"raw_affiliation_string":"University of Technology Sydney, Australia","institution_ids":["https://openalex.org/I114017466"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5009149589"],"corresponding_institution_ids":["https://openalex.org/I114017466"],"apc_list":{"value":3690,"currency":"USD","value_usd":3690},"apc_paid":{"value":3690,"currency":"USD","value_usd":3690},"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"69","issue":null,"first_page":"100980","last_page":"100980"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13235","display_name":"Management Theory and Practice","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10910","display_name":"Corporate Governance and Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/management-control","display_name":"management control","score":0.9829999804496765},{"id":"https://openalex.org/keywords/contingency-theory","display_name":"contingency theory","score":0.984000027179718},{"id":"https://openalex.org/keywords/organizational-complexity","display_name":"organizational complexity","score":0.9449999928474426},{"id":"https://openalex.org/keywords/uncertainty","display_name":"uncertainty","score":0.8479999899864197},{"id":"https://openalex.org/keywords/bounded-autonomy","display_name":"bounded autonomy","score":0.9990000128746033},{"id":"https://openalex.org/keywords/direct-supervision","display_name":"direct supervision","score":0.6330000162124634},{"id":"https://openalex.org/keywords/decentralization","display_name":"decentralization","score":0.6570000052452087},{"id":"https://openalex.org/keywords/pay-for-performance","display_name":"performance-based pay","score":0.8769999742507935},{"id":"https://openalex.org/keywords/strategic-planning","display_name":"strategic planning","score":0.7770000100135803},{"id":"https://openalex.org/keywords/personnel-control","display_name":"personnel control","score":0.675000011920929},{"id":"https://openalex.org/keywords/digital-technologies","display_name":"digital technologies","score":0.6340000033378601}],"concepts":[{"id":"https://openalex.org/C2775836275","wikidata":"https://www.wikidata.org/wiki/Q3502310","display_name":"Dynamism","level":2,"score":0.9373999834060669},{"id":"https://openalex.org/C97508593","wikidata":"https://www.wikidata.org/wiki/Q1359069","display_name":"Contingency","level":2,"score":0.6371999979019165},{"id":"https://openalex.org/C60297154","wikidata":"https://www.wikidata.org/wiki/Q1434943","display_name":"Contingency theory","level":2,"score":0.6136000156402588},{"id":"https://openalex.org/C185874996","wikidata":"https://www.wikidata.org/wiki/Q269699","display_name":"Interdependence","level":2,"score":0.5999000072479248},{"id":"https://openalex.org/C86532276","wikidata":"https://www.wikidata.org/wiki/Q1184065","display_name":"Delegation","level":2,"score":0.5333999991416931},{"id":"https://openalex.org/C31845852","wikidata":"https://www.wikidata.org/wiki/Q899279","display_name":"Management control system","level":3,"score":0.5259000062942505},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.4975999891757965},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.4925999939441681},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.4668000042438507},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.46480000019073486},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.45969998836517334},{"id":"https://openalex.org/C539667460","wikidata":"https://www.wikidata.org/wiki/Q2414942","display_name":"Management science","level":1,"score":0.4571000039577484},{"id":"https://openalex.org/C57936825","wikidata":"https://www.wikidata.org/wiki/Q1780925","display_name":"Complexity management","level":2,"score":0.43059998750686646},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.41780000925064087},{"id":"https://openalex.org/C9652623","wikidata":"https://www.wikidata.org/wiki/Q190109","display_name":"Field (mathematics)","level":2,"score":0.40540000796318054},{"id":"https://openalex.org/C2777632292","wikidata":"https://www.wikidata.org/wiki/Q315515","display_name":"Discretion","level":2,"score":0.39480000734329224},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.37869998812675476},{"id":"https://openalex.org/C14224292","wikidata":"https://www.wikidata.org/wiki/Q13600188","display_name":"Conceptual framework","level":2,"score":0.35120001435279846},{"id":"https://openalex.org/C58694771","wikidata":"https://www.wikidata.org/wiki/Q814385","display_name":"Bounded rationality","level":2,"score":0.33390000462532043},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.33250001072883606},{"id":"https://openalex.org/C204701346","wikidata":"https://www.wikidata.org/wiki/Q5156629","display_name":"Complexity theory and organizations","level":3,"score":0.3086000084877014},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.2912999987602234},{"id":"https://openalex.org/C2781316041","wikidata":"https://www.wikidata.org/wiki/Q1230584","display_name":"Diversity (politics)","level":2,"score":0.28049999475479126},{"id":"https://openalex.org/C2780598303","wikidata":"https://www.wikidata.org/wiki/Q65921492","display_name":"Flexibility (engineering)","level":2,"score":0.2791000008583069},{"id":"https://openalex.org/C136810230","wikidata":"https://www.wikidata.org/wiki/Q188961","display_name":"Decentralization","level":2,"score":0.27410000562667847},{"id":"https://openalex.org/C13606891","wikidata":"https://www.wikidata.org/wiki/Q2623243","display_name":"Conceptual model","level":2,"score":0.2703000009059906},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.26969999074935913},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.2612000107765198},{"id":"https://openalex.org/C86275758","wikidata":"https://www.wikidata.org/wiki/Q376657","display_name":"Strategic management","level":2,"score":0.259799987077713},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.2581999897956848},{"id":"https://openalex.org/C2776505523","wikidata":"https://www.wikidata.org/wiki/Q4785468","display_name":"Plan (archaeology)","level":2,"score":0.2540000081062317}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/j.mar.2026.100980","doi":"https://doi.org/10.1016/j.mar.2026.100980","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.mar.2026.100980","pdf_url":"https://www.sciencedirect.com/science/article/pii/S104450052600020X/pdf","source":{"id":"https://openalex.org/S114140714","display_name":"Management Accounting Research","issn_l":"1044-5005","issn":["1044-5005","1096-1224"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management Accounting Research","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.1016/j.mar.2026.100980","doi":"https://doi.org/10.1016/j.mar.2026.100980","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.mar.2026.100980","pdf_url":"https://www.sciencedirect.com/science/article/pii/S104450052600020X/pdf","source":{"id":"https://openalex.org/S114140714","display_name":"Management Accounting Research","issn_l":"1044-5005","issn":["1044-5005","1096-1224"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management Accounting Research","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7225325826.pdf","grobid_xml":"https://content.openalex.org/works/W7225325826.grobid-xml"},"referenced_works_count":315,"referenced_works":["https://openalex.org/W118733132","https://openalex.org/W137947617","https://openalex.org/W612678797","https://openalex.org/W1269869804","https://openalex.org/W1781429257","https://openalex.org/W1781492781","https://openalex.org/W1825842601","https://openalex.org/W1915998085","https://openalex.org/W1918585835","https://openalex.org/W1962401551","https://openalex.org/W1964611024","https://openalex.org/W1965881289","https://openalex.org/W1966816881","https://openalex.org/W1968383358","https://openalex.org/W1968725802","https://openalex.org/W1969322436","https://openalex.org/W1969842318","https://openalex.org/W1970611487","https://openalex.org/W1971858569","https://openalex.org/W1972510411","https://openalex.org/W1974348467","https://openalex.org/W1974585029","https://openalex.org/W1975085009","https://openalex.org/W1976306346","https://openalex.org/W1976575597","https://openalex.org/W1976673073","https://openalex.org/W1976738316","https://openalex.org/W1977606499","https://openalex.org/W1980139078","https://openalex.org/W1980228511","https://openalex.org/W1981703709","https://openalex.org/W1981724520","https://openalex.org/W1981751052","https://openalex.org/W1983794646","https://openalex.org/W1983873740","https://openalex.org/W1983968455","https://openalex.org/W1987008835","https://openalex.org/W1987228945","https://openalex.org/W1990027200","https://openalex.org/W1990795182","https://openalex.org/W1990866741","https://openalex.org/W1991328245","https://openalex.org/W1993437501","https://openalex.org/W1993637644","https://openalex.org/W1993794559","https://openalex.org/W1994146145","https://openalex.org/W1995602710","https://openalex.org/W1996173507","https://openalex.org/W1996605746","https://openalex.org/W1997328341","https://openalex.org/W1997742359","https://openalex.org/W1999593486","https://openalex.org/W1999602567","https://openalex.org/W2001546907","https://openalex.org/W2002345157","https://openalex.org/W2002795477","https://openalex.org/W2003866687","https://openalex.org/W2004776836","https://openalex.org/W2005143078","https://openalex.org/W2005725439","https://openalex.org/W2006397719","https://openalex.org/W2007163827","https://openalex.org/W2008245148","https://openalex.org/W2009610569","https://openalex.org/W2009890928","https://openalex.org/W2010559510","https://openalex.org/W2011003917","https://openalex.org/W2011821717","https://openalex.org/W2011847416","https://openalex.org/W2012603394","https://openalex.org/W2012995244","https://openalex.org/W2013976605","https://openalex.org/W2015491658","https://openalex.org/W2016202056","https://openalex.org/W2016208422","https://openalex.org/W2016378690","https://openalex.org/W2016526640","https://openalex.org/W2016706648","https://openalex.org/W2017215702","https://openalex.org/W2017716155","https://openalex.org/W2020245149","https://openalex.org/W2021740150","https://openalex.org/W2022079949","https://openalex.org/W2022701094","https://openalex.org/W2022766280","https://openalex.org/W2024151941","https://openalex.org/W2024682724","https://openalex.org/W2024751123","https://openalex.org/W2025169019","https://openalex.org/W2025536255","https://openalex.org/W2028459126","https://openalex.org/W2028913608","https://openalex.org/W2029215279","https://openalex.org/W2029311149","https://openalex.org/W2030473004","https://openalex.org/W2031963190","https://openalex.org/W2033137418","https://openalex.org/W2033640478","https://openalex.org/W2034917425","https://openalex.org/W2036232490","https://openalex.org/W2037787501","https://openalex.org/W2038679414","https://openalex.org/W2038900672","https://openalex.org/W2039844539","https://openalex.org/W2041588623","https://openalex.org/W2041910877","https://openalex.org/W2042001072","https://openalex.org/W2042272991","https://openalex.org/W2042297962","https://openalex.org/W2042558206","https://openalex.org/W2042759060","https://openalex.org/W2043630288","https://openalex.org/W2043946423","https://openalex.org/W2045564266","https://openalex.org/W2045752713","https://openalex.org/W2047570969","https://openalex.org/W2048368617","https://openalex.org/W2049006977","https://openalex.org/W2049624741","https://openalex.org/W2050718829","https://openalex.org/W2051402659","https://openalex.org/W2053309204","https://openalex.org/W2053425914","https://openalex.org/W2054666307","https://openalex.org/W2054725889","https://openalex.org/W2055204625","https://openalex.org/W2056671394","https://openalex.org/W2056766247","https://openalex.org/W2057354189","https://openalex.org/W2058632593","https://openalex.org/W2059028719","https://openalex.org/W2059048652","https://openalex.org/W2059587329","https://openalex.org/W2059848731","https://openalex.org/W2063100765","https://openalex.org/W2063907147","https://openalex.org/W2064396124","https://openalex.org/W2066142681","https://openalex.org/W2067868909","https://openalex.org/W2068416123","https://openalex.org/W2070690072","https://openalex.org/W2071266882","https://openalex.org/W2072220864","https://openalex.org/W2073343389","https://openalex.org/W2073581498","https://openalex.org/W2073593158","https://openalex.org/W2074295812","https://openalex.org/W2074400107","https://openalex.org/W2074873461","https://openalex.org/W2075831737","https://openalex.org/W2076057132","https://openalex.org/W2076135056","https://openalex.org/W2076890413","https://openalex.org/W2078049569","https://openalex.org/W2078615374","https://openalex.org/W2078705760","https://openalex.org/W2080317642","https://openalex.org/W2080346249","https://openalex.org/W2080376334","https://openalex.org/W2082499666","https://openalex.org/W2084674560","https://openalex.org/W2084927801","https://openalex.org/W2084935582","https://openalex.org/W2085053930","https://openalex.org/W2086179965","https://openalex.org/W2086430555","https://openalex.org/W2086713102","https://openalex.org/W2088044326","https://openalex.org/W2089614996","https://openalex.org/W2089772716","https://openalex.org/W2091350542","https://openalex.org/W2091373643","https://openalex.org/W2091532941","https://openalex.org/W2091956989","https://openalex.org/W2092763450","https://openalex.org/W2093913648","https://openalex.org/W2094167108","https://openalex.org/W2094497375","https://openalex.org/W2095230198","https://openalex.org/W2096181634","https://openalex.org/W2096946941","https://openalex.org/W2097135937","https://openalex.org/W2097385745","https://openalex.org/W2098066594","https://openalex.org/W2100415258","https://openalex.org/W2100476862","https://openalex.org/W2100849952","https://openalex.org/W2101233178","https://openalex.org/W2101319536","https://openalex.org/W2104573218","https://openalex.org/W2106375545","https://openalex.org/W2106863332","https://openalex.org/W2110811836","https://openalex.org/W2114944552","https://openalex.org/W2115789077","https://openalex.org/W2116050589","https://openalex.org/W2116724961","https://openalex.org/W2117329012","https://openalex.org/W2117876801","https://openalex.org/W2118157308","https://openalex.org/W2118865399","https://openalex.org/W2119347582","https://openalex.org/W2120314896","https://openalex.org/W2122091829","https://openalex.org/W2122633657","https://openalex.org/W2123205369","https://openalex.org/W2123288881","https://openalex.org/W2124435682","https://openalex.org/W2126129668","https://openalex.org/W2127078159","https://openalex.org/W2129843467","https://openalex.org/W2135110024","https://openalex.org/W2136525652","https://openalex.org/W2137636942","https://openalex.org/W2139109949","https://openalex.org/W2143151904","https://openalex.org/W2146866312","https://openalex.org/W2148097079","https://openalex.org/W2149317637","https://openalex.org/W2149369944","https://openalex.org/W2153221485","https://openalex.org/W2153544440","https://openalex.org/W2154444482","https://openalex.org/W2154497786","https://openalex.org/W2155287297","https://openalex.org/W2157994057","https://openalex.org/W2158032471","https://openalex.org/W2159055697","https://openalex.org/W2159537471","https://openalex.org/W2159685282","https://openalex.org/W2160294795","https://openalex.org/W2164284962","https://openalex.org/W2164615488","https://openalex.org/W2166732710","https://openalex.org/W2166737957","https://openalex.org/W2168258673","https://openalex.org/W2169651540","https://openalex.org/W2199585230","https://openalex.org/W2221621224","https://openalex.org/W2239140612","https://openalex.org/W2260336680","https://openalex.org/W2281509406","https://openalex.org/W2315916750","https://openalex.org/W2316574724","https://openalex.org/W2317310774","https://openalex.org/W2318460375","https://openalex.org/W2318720420","https://openalex.org/W2319446843","https://openalex.org/W2319789712","https://openalex.org/W2320487720","https://openalex.org/W2328942513","https://openalex.org/W2329529559","https://openalex.org/W2331202946","https://openalex.org/W2334713186","https://openalex.org/W2335666690","https://openalex.org/W2339454571","https://openalex.org/W2344850942","https://openalex.org/W2474335672","https://openalex.org/W2557343205","https://openalex.org/W2588627890","https://openalex.org/W2603045062","https://openalex.org/W2734440567","https://openalex.org/W2770008407","https://openalex.org/W2784657678","https://openalex.org/W2785112135","https://openalex.org/W2787580174","https://openalex.org/W2808826863","https://openalex.org/W2885387148","https://openalex.org/W2892293369","https://openalex.org/W2895541542","https://openalex.org/W2943548682","https://openalex.org/W2962647877","https://openalex.org/W2964523010","https://openalex.org/W2968874638","https://openalex.org/W2970528948","https://openalex.org/W2976440204","https://openalex.org/W2985071555","https://openalex.org/W2990520658","https://openalex.org/W2994851106","https://openalex.org/W2995490945","https://openalex.org/W3000373606","https://openalex.org/W3007161230","https://openalex.org/W3020095733","https://openalex.org/W3037204906","https://openalex.org/W3041772683","https://openalex.org/W3085106534","https://openalex.org/W3091812854","https://openalex.org/W3121239294","https://openalex.org/W3121500562","https://openalex.org/W3122125999","https://openalex.org/W3122339307","https://openalex.org/W3123108620","https://openalex.org/W3123299768","https://openalex.org/W3123412666","https://openalex.org/W3124898060","https://openalex.org/W3125904151","https://openalex.org/W3135540373","https://openalex.org/W3144307509","https://openalex.org/W3154698993","https://openalex.org/W3200107160","https://openalex.org/W4211057343","https://openalex.org/W4232082723","https://openalex.org/W4235558880","https://openalex.org/W4249611917","https://openalex.org/W4293032576","https://openalex.org/W4308190783","https://openalex.org/W4379387124","https://openalex.org/W4386155726","https://openalex.org/W4408629334","https://openalex.org/W4410159472","https://openalex.org/W4410890093","https://openalex.org/W7136327408","https://openalex.org/W7136712008","https://openalex.org/W7164527973","https://openalex.org/W7203726355"],"related_works":["https://openalex.org/W7164650417","https://openalex.org/W1990051744","https://openalex.org/W4379515422","https://openalex.org/W1559537550","https://openalex.org/W1866896664","https://openalex.org/W2076057132","https://openalex.org/W2281509406","https://openalex.org/W7217630547","https://openalex.org/W1994621155","https://openalex.org/W7162668035"],"abstract_inverted_index":{"More":[0],"than":[1,199],"five":[2],"decades":[3],"of":[4,24,63,93,126,220,225,231],"contingency-based":[5],"research":[6,214],"have":[7],"generated":[8],"extensive":[9],"evidence":[10,182],"on":[11,84,89,122,183,215],"how":[12],"management":[13],"control":[14,72,134],"(MC)":[15],"practices":[16],"vary":[17],"with":[18,116,120,132,146,157],"organisational":[19],"context,":[20],"yet":[21],"the":[22,34,70,173,195,216,223,229],"diversity":[23],"contingency":[25,58,211],"factors":[26,59],"examined":[27],"makes":[28],"it":[29],"unclear":[30],"what":[31],"cumulative":[32],"knowledge":[33],"field":[35],"has":[36],"produced.":[37],"This":[38],"paper":[39,203],"synthesises":[40],"1844":[41],"empirical":[42],"associations":[43],"from":[44,48],"266":[45],"studies":[46],"published":[47],"1969":[49],"to":[50,60,69,151,168],"2022,":[51],"using":[52],"a":[53,90,123,133],"conceptual":[54],"framework":[55],"that":[56,192],"relates":[57],"two":[61,196],"sources":[62],"uncertainty,":[64],"complexity":[65,79,188],"and":[66,68,87,108,148,165,189,218,228],"dynamism,":[67],"distinct":[71],"problems":[73],"they":[74],"impose.":[75],"Firms":[76],"facing":[77],"greater":[78],"or":[80],"dynamism":[81,190],"rely":[82],"less":[83,117],"direct":[85],"supervision":[86],"more":[88,180],"common":[91],"set":[92],"MC":[94,127,210,221,232],"practices,":[95,222],"including":[96],"formal":[97,162],"strategic":[98],"planning,":[99],"diagnostic":[100],"measurement":[101],"use,":[102],"performance-based":[103],"pay,":[104],"decentralisation,":[105],"lateral":[106,149],"coordination,":[107],"personnel":[109],"controls.":[110],"Uncertainty":[111],"is":[112,130,155],"therefore":[113],"associated":[114,131,156],"not":[115],"control,":[118],"but":[119],"reliance":[121],"wider":[124],"range":[125],"practices.":[128],"Complexity":[129],"pattern":[135],"termed":[136],"distributed":[137],"bureaucracy,":[138],"in":[139,160,186],"which":[140,161],"formalised":[141],"accountability":[142],"structures":[143],"are":[144],"combined":[145],"delegation":[147],"coordination":[150],"support":[152],"integration.":[153],"Dynamism":[154],"bounded":[158],"autonomy,":[159],"controls":[163],"guide":[164],"evaluate":[166],"responses":[167],"changing":[169],"conditions":[170],"while":[171],"preserving":[172],"local":[174],"discretion":[175],"needed":[176],"for":[177,208],"adaptation.":[178],"The":[179,202],"limited":[181],"contexts":[184],"high":[185],"both":[187],"suggests":[191],"firms":[193],"combine":[194],"patterns":[197],"rather":[198],"prioritising":[200],"one.":[201],"concludes":[204],"by":[205],"outlining":[206],"priorities":[207],"advancing":[209],"theory":[212],"through":[213],"functions":[217],"interdependencies":[219],"implications":[224],"digital":[226],"technologies,":[227],"evolution":[230],"over":[233],"time.":[234]},"counts_by_year":[],"updated_date":"2026-11-09T13:22:03.289127","created_date":"2026-11-06T00:00:00"}