Abstract
This study investigates the influence of contingent-fit on the relationship between ownership structure and business-unit performance. We predict that contingent-fit between business strategy and its contextual variables will have a positive relationship with business-unit performance. We also predict that widely-held companies will perform better than their closely-held counterparts but that the magnitude of the performance differential will decrease with the increasing level of contingent-fit. Overall, the results are consistent with our predictions. We found that contingent-fit is positively related to business-unit performance and widely-held business-units perform better than their closely-held counterparts. The performance advantage, however, was mitigated by the level of contingent-fit.
| Original language | English |
|---|---|
| Pages (from-to) | 65-85 |
| Number of pages | 21 |
| Journal | International Journal of Accounting |
| Volume | 40 |
| Issue number | 1 |
| DOIs | |
| Publication status | Published - 2005 |
Keywords
- Business-unit performance
- Contingency theory
- Ownership structure
- Strategic orientation
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