Management Control In Knowledge-Based Organizations

Author(s):  
Angelo Ditillo
2010 ◽  
Vol 12 (3) ◽  
pp. 393
Author(s):  
Dermawan Wibisono ◽  
Mohammed K. Khan

Designing a Performance Management System (PMS) is anintegral part of management control systems. This paper presents ahybrid framework for the design of a PMS for the Indonesiancontext, and the tailor-made design is expected to overcome theshortcomings of earlier models. The present hybrid PMS modelseeks to improve the earlier research models using the followingnovel approaches: (1) implementation of a Knowledge-Based (KB)expert system, (2) Gauging Absences of Prerequisite (GAP) analysis, and (3) Analytical Hierarchy Process (AHP) methodology in anintegrated KBPMS. The paper shows that the present hybrid (KB-AHP-GAP) approach to developing a PMS model is a realisticmethodology. The combination of the KB-AHP-GAP approachallows detailed benchmarking of the PMS existing in an Indonesiancompany. Furthermore, this approach can assist in identifying andprioritising the key decisions that need to be executed to overcomethe existing PMS shortcomings.symbiotic strategic alliances. Con-versely, affiliate firms prefer competitive strategic alliances withcompetitors when they are not dependent on the parent firm.


Author(s):  
Roy Rada

In the 1960s and early 1970s, the emphasis in hospital information systems was on operational control—active monitoring of routine task performance, with emphasis on doing highly structured tasks better, faster, and cheaper. This operational control has been extensively achieved with systems such as patient accounting and medical records. The next era of application, which followed in the late 1970s and early 1980s, shifted attention toward functional effectiveness in the form of management control (Tan, 2001). In practice, this is often accomplished by data aggregation, analysis, interpretation, and presentation (Bali, 2005). Since the 1980s, a major trend has been the development of knowledge-based systems to support clinical care.


2019 ◽  
Vol 14 (2) ◽  
pp. 160-180
Author(s):  
Schmitz Sven Olaf ◽  
Michniuk Agnieszka ◽  
Heupel Thomas

Abstract Since the seminal work of Chris Argyris research has realized that the design of Management Control Systems (MCS) has a significant impact on the social framework of an organization. This influence has been discussed in literature for decades. But there has been no holistic alternative for budget related MCS until the development of Beyond Budgeting (BB). Even though BB proponents claim that BB empowers organizations to become more adaptable, efficient and fair and is able to reduce unethical behaviors, BB has not been adopted by a considerable amount of organizations. One reason for this conservative attitude of organizations might be the lack of a framework that makes it possible to assess the possible advantages of BB for a specific organization. Current research suggests evaluating MCS in terms of their impact on organizational justice perceptions. Building on these new empirical findings, our paper tries to contribute to a better understanding of the potential advantages and disadvantages of BB by assessing the impact of BB characteristics on organizational justice perceptions. After identifying BB core characteristics, these characteristics are assessed regarding their impact on organizational justice perceptions. Partial least squares regression is applied to evaluate the relationship between BB core characteristics and organizational justice perceptions. Our results suggest that applying BB might enhance informational and interpersonal justice perceptions and therefore be beneficial for knowledge-based organizations.


2017 ◽  
Vol 38 (3) ◽  
pp. 133-143 ◽  
Author(s):  
Danny Osborne ◽  
Yannick Dufresne ◽  
Gregory Eady ◽  
Jennifer Lees-Marshment ◽  
Cliff van der Linden

Abstract. Research demonstrates that the negative relationship between Openness to Experience and conservatism is heightened among the informed. We extend this literature using national survey data (Study 1; N = 13,203) and data from students (Study 2; N = 311). As predicted, education – a correlate of political sophistication – strengthened the negative relationship between Openness and conservatism (Study 1). Study 2 employed a knowledge-based measure of political sophistication to show that the Openness × Political Sophistication interaction was restricted to the Openness aspect of Openness. These studies demonstrate that knowledge helps people align their ideology with their personality, but that the Openness × Political Sophistication interaction is specific to one aspect of Openness – nuances that are overlooked in the literature.


1994 ◽  
Author(s):  
Gregory Barker ◽  
Keith Millis ◽  
Jonathan M. Golding
Keyword(s):  

2013 ◽  
Author(s):  
Valerio Santangelo ◽  
Simona Arianna Di Francesco ◽  
Serena Mastroberardino ◽  
Emiliano Macaluso

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