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Purpose

This research seeks to investigate the relationship between structure and context in the manufacturing sector in the Sudan, as one of the developing countries. Hence, the “universality” of the relationship between context and structure could be tested by conducting cross‐cultural comparisons.

Design/methodology/approach

In this study cross‐sectional research strategy is adopted in which 30 manufacturing firms are investigated. Hickson et al. (1969) measures were employed to operationalize the concepts of structure and context. Correlation analysis is used to test the significance of the relationship between the two variables.

Findings

This study could be categorized as a new advocate to the Aston Group's size imperative rationale. Also the findings suggest that the impact of the national cultures on the structuring of organizations is not as strong as perceived by some researchers.

Practical implications

The implication of this research is that researchers and practitioners should overemphasize the impact of national culture on organizations’ structures and processes.

Originality/value

The value of the research can be attributed to the scarcity of evidences from developing countries as far as the relationship between context and structure is concerned.

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