Rapportages die worden voorzien van een accountantsverklaring zijn onderworpen aan strenge kwalit... more Rapportages die worden voorzien van een accountantsverklaring zijn onderworpen aan strenge kwaliteitseisen. Datzelfde geldt voor de controle- en samenstelprocessen als zodanig. Kwaliteit gaat echter over meer dan procedures en standaarden. Een accountantskantoor heeft diverse stakeholders die elk hun eigen perceptie en oordeel over kwaliteit hebben. Zij beoordelen de kwaliteit van het kantoor op geheel andere gronden dan bijvoorbeeld de toetsingseisen van de Nederlandse Beroepsorganisatie van Accountants (NBA). In dit artikel ontwikkelen we het begrip organisatiekwaliteit' voor mkb-accountantskantoren en maken daarbij onderscheid naar vier typen stakeholders: de vennoten, de accountants, de ondernemers en de gebruikers' van de rapportages. Daarmee krijgt het management handvatten om de kwaliteit van de organisatie te verbeteren en indirect ook de kwaliteit van rapportages en controle- en samenstelprocessen. We beschrijven verschillende benaderingen om daar invulling aan te...
This research project, which builds on the conceptual work of Henk Volberda on the flexible firm,... more This research project, which builds on the conceptual work of Henk Volberda on the flexible firm, empirically investigates four aspects of organizational flexibility. Our analysis of data of over 1900 firms and over 3000 respondents shows (1) that several increasing levels of organizational flexibility can be distinguished, from operational to strategic flexibility, and these are formed by increasingly complex components of organizations. (2) Flexibility pays off particularly in unpredictable and dynamic markets. In less turbulent markets it pays not to invest in the highest order type of flexibility; operational flexibility will be more efficient, compared to strategic flexibility, in predictable markets. (3) The assumption that smaller firms by definition are better able to develop strategic flexibility than larger firms are, appears not to hold completely. Large firms are able to develop strategic flexibility as well, be it through different means. Once sufficiently flexible, lar...
ABSTRACT In this paper, we attempt to reconcile contingency and institutional fit approaches conc... more ABSTRACT In this paper, we attempt to reconcile contingency and institutional fit approaches concerning the organization—environment relationship. Whereas prior scholarly research has examined both theories and compared their impacts on organizational fit and performance, we lay the groundwork for a metafit approach by investigating how contingency and institutional fit interact to influence firm performance. We test our theoretical framework using a data set of 3,259 respondents from 1,904 companies, examining task environmental demands and institutional demands on organizational design across a broad range of industries and firm size classes. Our results show that contingency and institutional fit provide complementary and interdependent explanations of firm performance. Importantly, our findings indicate that for firms under conditions of "quasi fit" rather than perfect contingency fit or optimal institutional fit, improvements in contingency and/or institutional fit will result in better performance. However, firms with high contingency fit are less vulnerable to deviation from institutional fit in the formation of firm performance, whereas firms with perfect institutional fit will slightly decrease their performance when they strive to achieve contingency fit.
This study develops,and tests a diametric perspective on the effects of firm size on strategic fl... more This study develops,and tests a diametric perspective on the effects of firm size on strategic flexibility. Drawing,from,dynamic,capabilities and,organization,design literature, this paper argues that large size is positivelyassociated with the capacity to
Firm Size and Organizational Flexibility Large firms are at a resource advantage vis á vis smalle... more Firm Size and Organizational Flexibility Large firms are at a resource advantage vis á vis smaller firms through superior access to resources, greater market power and recognition, and economies of scale and scope. Small firms are assumed to counter these resource disadvantages with flexibility. The flexibility argument, however, is often presented as an implicit assumption or taken for granted, approached
Rapportages die worden voorzien van een accountantsverklaring zijn onderworpen aan strenge kwalit... more Rapportages die worden voorzien van een accountantsverklaring zijn onderworpen aan strenge kwaliteitseisen. Datzelfde geldt voor de controle- en samenstelprocessen als zodanig. Kwaliteit gaat echter over meer dan procedures en standaarden. Een accountantskantoor heeft diverse stakeholders die elk hun eigen perceptie en oordeel over kwaliteit hebben. Zij beoordelen de kwaliteit van het kantoor op geheel andere gronden dan bijvoorbeeld de toetsingseisen van de Nederlandse Beroepsorganisatie van Accountants (NBA). In dit artikel ontwikkelen we het begrip organisatiekwaliteit' voor mkb-accountantskantoren en maken daarbij onderscheid naar vier typen stakeholders: de vennoten, de accountants, de ondernemers en de gebruikers' van de rapportages. Daarmee krijgt het management handvatten om de kwaliteit van de organisatie te verbeteren en indirect ook de kwaliteit van rapportages en controle- en samenstelprocessen. We beschrijven verschillende benaderingen om daar invulling aan te...
This research project, which builds on the conceptual work of Henk Volberda on the flexible firm,... more This research project, which builds on the conceptual work of Henk Volberda on the flexible firm, empirically investigates four aspects of organizational flexibility. Our analysis of data of over 1900 firms and over 3000 respondents shows (1) that several increasing levels of organizational flexibility can be distinguished, from operational to strategic flexibility, and these are formed by increasingly complex components of organizations. (2) Flexibility pays off particularly in unpredictable and dynamic markets. In less turbulent markets it pays not to invest in the highest order type of flexibility; operational flexibility will be more efficient, compared to strategic flexibility, in predictable markets. (3) The assumption that smaller firms by definition are better able to develop strategic flexibility than larger firms are, appears not to hold completely. Large firms are able to develop strategic flexibility as well, be it through different means. Once sufficiently flexible, lar...
ABSTRACT In this paper, we attempt to reconcile contingency and institutional fit approaches conc... more ABSTRACT In this paper, we attempt to reconcile contingency and institutional fit approaches concerning the organization—environment relationship. Whereas prior scholarly research has examined both theories and compared their impacts on organizational fit and performance, we lay the groundwork for a metafit approach by investigating how contingency and institutional fit interact to influence firm performance. We test our theoretical framework using a data set of 3,259 respondents from 1,904 companies, examining task environmental demands and institutional demands on organizational design across a broad range of industries and firm size classes. Our results show that contingency and institutional fit provide complementary and interdependent explanations of firm performance. Importantly, our findings indicate that for firms under conditions of "quasi fit" rather than perfect contingency fit or optimal institutional fit, improvements in contingency and/or institutional fit will result in better performance. However, firms with high contingency fit are less vulnerable to deviation from institutional fit in the formation of firm performance, whereas firms with perfect institutional fit will slightly decrease their performance when they strive to achieve contingency fit.
This study develops,and tests a diametric perspective on the effects of firm size on strategic fl... more This study develops,and tests a diametric perspective on the effects of firm size on strategic flexibility. Drawing,from,dynamic,capabilities and,organization,design literature, this paper argues that large size is positivelyassociated with the capacity to
Firm Size and Organizational Flexibility Large firms are at a resource advantage vis á vis smalle... more Firm Size and Organizational Flexibility Large firms are at a resource advantage vis á vis smaller firms through superior access to resources, greater market power and recognition, and economies of scale and scope. Small firms are assumed to counter these resource disadvantages with flexibility. The flexibility argument, however, is often presented as an implicit assumption or taken for granted, approached
Uploads
Papers by Niels P van der Weerdt