Enterprise governance and value-based management: a theoretical contingency framework

Elgharbawy, Adel and Abdel-Kader, Magdy G. (2012) Enterprise governance and value-based management: a theoretical contingency framework. Journal of Management & Governance. ISSN 1572-963X

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Abstract

In an attempt to provide a better understanding of the tension between conformance and performance in the governance context, this study develops a conceptual model for enterprise governance (EG) from the contingency theory perspective. The study argues that the value-based management (VBM) approach can achieve the objectives of EG, keeping the right balance between conformance and performance. Therefore, the study investigates the implications of fit between four contingency factors and VBM on organisational performance using corporate governance (CG) mechanisms and corporate entrepreneurship as mediating factors. The study contributes to the literature by linking a performance management system, i.e. VBM, to the EG framework aiming to bridge the gap between management accounting, CG and entrepreneurship disciplines.

Item Type: Journal Article
Additional Information: Citation: Elgharbawy, A. and Abdel-Kader, M., 2012. Enterprise governance and value-based management: a theoretical contingency framework. Journal of Management & Governance, [online] 17(1). Available at:<http://link.springer.com/article/10.1007/s10997-012-9220-y> [Accessed 16 January 2013]..
Faculty: Lord Ashcroft International Business School
Depositing User: Mr I Walker
Date Deposited: 22 Jan 2013 14:17
Last Modified: 07 Jul 2016 12:50
URI: http://arro.anglia.ac.uk/id/eprint/266494

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