An evolutionary approach to management control systems research: A prescription for future research

2020 ◽  
Vol 86 ◽  
pp. 101186 ◽  
Author(s):  
Melissa A. Martin
Keyword(s):  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Evolutionary Approach ◽  
Future Research ◽  
Systems Research

In the field of tension between creativity and efficiency: a systematic literature review of management control systems for innovation activities

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Philipp Lill ◽  
Andreas Wald ◽  
Jan Christoph Munck
Keyword(s):  
Systematic Review ◽  
Control Systems ◽  
Systems Design ◽  
Management Control ◽  
Management Control Systems ◽  
Future Research ◽  
Content Type ◽  
Innovation Activities ◽  
Body Of Knowledge ◽  
Control Systems Design

PurposeThe number of theoretical and empirical research on management control of innovation activities has significantly increased. Existing studies in this field are characterized by a wide dispersion and a multitude of different definitions. The purpose of this article is to provide a systematic review of the literature on management control of innovation activities and to synthesize the current body of knowledge.Design/methodology/approachFollowing a systematic review approach, this article reviews 79 articles on management control for innovation activities from 1959 to 2019 and inductively derives a multi-dimensional framework.FindingsThe review of existing studies advances the debate about the detrimental versus beneficial character of management control systems for innovation, showing that the repressing character of control is not inherent to control itself, but emanates from the design of the respective management control system.Research limitations/implicationsThe multi-dimensional framework connects and combines existing research and thus synthesizes the current state of knowledge in this field. Additionally, the framework can guide practitioners to systematically assess context factors and consequences of their management control systems design, and it shows avenues for future research.Originality/valueThe scientific and practical value of this paper is the convergence of the current body of knowledge consisting of various definitions and conceptualizations and the identification of avenues for future research.

A visual and rhetorical perspective on management control systems

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Carina Söderlund ◽  
Magnus Hansson
Keyword(s):  
Control Systems ◽  
Visual Communication ◽  
Information Design ◽  
Management Control ◽  
Management Control Systems ◽  
Shop Floor ◽  
Future Research ◽  
Content Type ◽  
And Function ◽  
Role And Function

Purpose The purpose of this paper is to explore the role and function of visuals, visual communication and information design as they relate to management control systems and visual management (VM) in lean-inspired organisations. This paper helps expand knowledge on how visual and design studies can contribute to research on VM as part of a management control system. Design/methodology/approach A study is outlined, which was conducted at a multinational manufacturing company to investigate employees’ perceptions and use of visual devices on the shop floor, including their related reactions and behaviour. The study is delimited to operation management, lean manufacturing and lean boards (i.e. daily management boards and performance measurement boards). Findings The findings point out the persuasive purpose of lean boards, as well as the metaphoric and persuasive functions of the visuals and information design in management control systems. Originality/value Visual research and design research are rare within studies of management control systems. There is a need to perform research that takes into account the role and function of visual communication and information design in VM. The proposed areas for future research can provide design principles, as well as insights into the complexity of visual communication and information design in VM and management control studies.

scholarly journals MANAGEMENT CONTROL SYSTEMS IN MADEIRA ISLAND LARGEST FIRMS: EVIDENCE ON THE BALANCED SCORECARD USAGE

2010 ◽  
Vol 11 (4) ◽  
pp. 652-670 ◽  
Author(s):  
Carla Curado ◽  
José Manica
Keyword(s):  
Control Systems ◽  
Balanced Scorecard ◽  
Management Control ◽  
Management Control Systems ◽  
Future Research ◽  
Research Directions ◽  
The Balanced Scorecard ◽  
Madeira Island ◽  
Managerial Implications ◽  
Future Research Directions

This paper describes the findings of an exploratory study on the use of management control systems in Madeira Island providing evidence on the Balanced Scorecard (BSC) usage. Empirical data collected illustrates the degree of BSC usage at the Island's biggest corporations and provides response to the research questions. The findings reveal remarkable differences concerning management control systems’ use across corporations in the study and previous research reports from other regions. Finally, this study discusses managerial implications and includes invitations to future research directions. Santrauka Straipsnyje pateikiami duomenys apie mokslini valdymo kontroles sistemu tyrima, atlikta Madeiros saloje naudojant subalansuotos apskaitos duomenis. Surinkti empiriniai duomenys rodo naudojimasi subalansuotos apskaitos modeliu didžiausiose salos korporacijose ir pateikia atsakymus i tyrimo klausimus. Tyrimo duomenys atskleidžia svarbius skirtumus tarp valdymo kontroles sistemu naudojimo ivairiose imonese, lyginant kitu regionu ankstesniu tyrimu ataskaitas. Šiame tyrime aptariama organizaciju vadybos reikšme, kviečiama aptarti būsimu moksliniu tyrimu kryptis.

scholarly journals THE IMPACT OF MANAGEMENT CONTROL SYSTEMS (MCS) ON ORGANIZATIONS PERFORMANCE A LITERATURE REVIEW

2018 ◽  
Vol 24 (105) ◽  
pp. 1
Author(s):  
Adnan Alkhafaji ◽  
Hassnain Raghib Talab ◽  
Hakeem Hammood Flayyih ◽  
Noor Abbas Hussein
Keyword(s):  
Literature Review ◽  
Control Systems ◽  
Business Models ◽  
Business Environment ◽  
Management Control ◽  
Management Control Systems ◽  
Future Research ◽  
Sustainable Competitive Advantage ◽  
Global Business ◽  
The Impact

The impact of management control systems (MCS) on organizations performance empirical research has been the subject of numerous studies during the past decade in developed and emerging economies. In the contemporary competitive, complex and changing global business environment, firms are being challenged to adopt business models that enable them to address the strategic uncertainties and risks they face in their business environments. The main issue of this study is that management accounting researchers argue that one of the ways firms can continually rejuvenate themselves to survive and succeed in these complex and uncertain environments is to understand the role of management control systems in Formulating a business strategy in management control systems that yields a sustainable competitive advantage which in turn lead to enhance organizations performance. The purpose of this study is attempting to wading in the literature review related to The impact of management control systems on organizations performance based on 10 articles published in a wide variety of journals. Discuss some methodological issues related to stage in the organizational life cycle and, finally, review the main results related to this topic and provide suggestions for future research Literatures indicate several factors that could possibly influence management control systems and organizations performance. It is worth highlighting the numerous factors as it is possible to conduct the proper orientation of influence of management control systems on performance.

scholarly journals Antecedents and Consequences of Quality Performance

2005 ◽  
Vol 17 (1) ◽  
pp. 111-131 ◽  
Author(s):  
Adam S. Maiga ◽  
Fred A. Jacobs
Keyword(s):  
Customer Satisfaction ◽  
Financial Performance ◽  
Control Systems ◽  
Structural Equation ◽  
Management Control ◽  
Management Control Systems ◽  
Equation Modeling ◽  
Future Research ◽  
Quality Performance ◽  
The Impact

This study uses structural equation modeling to investigate the influence of management control systems (i.e., quality goal, quality feedback, and quality incentives) on quality performance, the influence of quality performance on both financial performance and customer satisfaction, and the impact of customer satisfaction on financial performance at the business unit level. Overall the results indicate substantial support for our proposed theoretical framework. However, the direct relationship between customer satisfaction and financial performance was insignificant. Further analyses indicate that quality performance mediates the relationship between management control systems and financial performance and customer satisfaction. The implications, limitations, and directions for future research are discussed.

Exploring Sustainability Control Systems' Integration: The Relevance of Sustainability Orientation

2016 ◽  
Vol 28 (2) ◽  
pp. 125-148 ◽  
Author(s):  
Angelo Ditillo ◽  
Irene Eleonora Lisi
Keyword(s):  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Future Research ◽  
Evidence Based ◽  
Control Mechanisms ◽  
Traditional Management ◽  
Multiple Case ◽  
Sustainability Initiatives ◽  
Case Design

ABSTRACT We know very little about management control for sustainability. The objective of this paper is to overcome this void and to explain why and how sustainability control mechanisms vary in relation to firms' sustainability initiatives. In particular, we investigate how the integration of Sustainability Control Systems (SCSs) with the more traditional Management Control Systems (MCSs) is affected by managerial sustainability orientation. The empirical evidence based on a multiple-case design suggests that the nature of a firm's sustainability orientation represents the key trigger in explaining variations in SCSs' integration, and that this integration is facilitated by other potential enablers creating a positive environment supportive of sustainability initiatives. Insights on the complexities and potential dysfunctional consequences of the integration process are also offered. The paper concludes with some avenues for future research.

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