A contingency table summarizes the conditional frequencies of two attributes and shows how these two attributes are dependent on each other with the information on a partition of universe generated by these attributes. Thus, this table can be viewed as a relation between two attributes with respect to information granularity. This paper focuses on decomposition of a contingency matrix by using ...

Vesting of equity payments to an entrepreneur, which is a form of time-contingent compensation, is very common in venture capital contracts. Empirical research suggests that vesting is used to help overcome asymmetric information and agency problems. We show in a theoretical model that vesting equity to an entrepreneur over a long period of time acts as a screening device against a bad entrepre...

Whereas an inference (deductive as well as inductive) is usually viewed as being valid in virtue of its argument form, the present paper argues that scientific reasoning is material inference, i.e., justified in virtue of its content. A material inference is licensed by the empirical content embodied in the concepts contained in the premisses and conclusion. Understanding scientific reasoning a...

For some business applications, using Software as a Service (SaaS) is becoming increasingly popular. However, it is largely unknown how SaaS adoption affects the arrangements between business and IT departments. In this study, we take a contingency approach to investigate how firms allocate authority for SaaS applications. Based on semi-structured interviews with business and IT representatives...

This research aimed to identify factors that affect the financial reporting quality (FRQ) in Vietnamese enterprises, which affecting are based on Contingency Theory. Data were collected through an email survey combined with a direct, and period was from January June 2020. We focussed surveying CFOs, chief accountants, accountants who had at least three years of working experience. The sample co...

Purpose Drawing on the discursive properties of placemaking theory, this paper discusses development film tourism in Crete from release award-winning Zorba Greek (dir. Michael Cacoyannis, ZG ) to date. The approach is “genealogical,” seeking explain how -inspired ended up being more than about itself owing historical contingency.

This article aims to contribute helping companies during the crisis through a bit of contingency theory literature on determinants strategic management accounting practice (SMA) and role played by accountants. Thirty-nine kinds were taken from internet related theory, SMA practice, The current has created business for globally—a challenge continuity. A network accountants, information systems, ...

Evaluative conditioning (EC) is a change in the valence of a stimulus that results from pairing the stimulus with an affective stimulus. Two high-powered studies (total N = 1,161) investigated the nature of the relationship between EC and contingency awareness measured as contingency memory. Stronger EC occurred among people with more accurate and more confident memory of the pairings. Awarenes...