..., it is their interactive usage that yields optimal results; (ii) empirically demonstrating that contextual factors influence PPC usage in line with the contingency theory; and (iii) validating the diffusion of innovation theory that organisations will typically deploy PPC techniques because of their relative advantage...

... Cluster analysis Contingency theory Management control systems Control packages Medium-sized enterprises Mechanical-engineering firms Italy This study provides an empirical basis for understanding how control mechanisms combine as packages in medium-sized enterprises (MEs) and the contextual...