“…Contingency factors have the potential to influence organizational efficiency, performance and behavior (Brignall & Modell, 2000;Greenwood & Hinings, 1976;Teisman & Klijn, 2008). The literature recognizes the following as internal contingency factors: technology, structure, strategy, organizational size, organizational culture and leadership; the environment is taken as an external contingency factor (Beuren & Fiorentin, 2014;Fagundes et al, 2010;Gonzaga, Frezatti, Ckagnazaroff & Suzart, 2016;Greenwood & Hinings, 1976;Oliveira & Callado, 2018;Sell et al, 2020;Wadongo & Abdel-Kader, 2014;Woods, 2009).…”