Management control and controllership in new economy firms—a life cycle perspective

AbstractThis study examines the association between the use of three types of controls (input, behaviour and output) and Miller and Friesen's organisational life cycle (OLC) stages (birth, growth, maturity, revival and decline). Data were collected by a survey questionnaire from a random sample of 1,000 General Managers in Australian manufacturing business units. The results indicate that the extent of use of different controls is associated with OLC stages. Specifically, both behaviour and input controls were found to be used to a significantly greater extent than output controls in both the birth stage and the growth stage, while all three types of controls were used to a similar level in the maturity and revival stages. An examination of the extent of use of controls across OLC stages revealed that each type of control was used to a significantly greater extent in the growth and revival stages than the birth and maturity stages. The study contributes to the literature by linking management control system studies to OLC studies. Most importantly, the study assists Australian manufacturing business units in identifying the appropriate use of controls both in and across OLC stages.

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Product Life Cycle Perspective on ICT Product Supply Chain Resilience

2020 Winter Simulation Conference (WSC) ◽

10.1109/wsc48552.2020.9383972 ◽

2020 ◽

Author(s):

Janis Grabis

Keyword(s):

Supply Chain ◽

Life Cycle ◽

Product Life Cycle ◽

Product Life ◽

Supply Chain Resilience ◽

Life Cycle Perspective

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Biogas from source separated organic waste within a circular and life cycle perspective. A case study in Ontario, Canada

Environmental and Sustainability Indicators ◽

10.1016/j.indic.2021.100134 ◽

2021 ◽

pp. 100134

Author(s):

A. Ncube ◽

J. Cocker ◽

D. Ellis ◽

G. Fiorentino

Keyword(s):

Life Cycle ◽

Organic Waste ◽

Life Cycle Perspective

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Engineering Design Process of Face Masks Based on Circularity and Life Cycle Assessment in the Constraint of the COVID-19 Pandemic

Sustainability ◽

10.3390/su13094948 ◽

2021 ◽

Vol 13 (9) ◽

pp. 4948

Author(s):

Núria Boix Rodríguez ◽

Giovanni Formentini ◽

Claudio Favi ◽

Marco Marconi

Keyword(s):

Life Cycle Assessment ◽

Life Cycle ◽

Environmental Sustainability ◽

Design Guidelines ◽

New Device ◽

Engineering Design Process ◽

Life Cycle Perspective ◽

Different Types ◽

3D Printed ◽

Negative Impacts

Face masks are currently considered key equipment to protect people against the COVID-19 pandemic. The demand for such devices is considerable, as is the amount of plastic waste generated after their use (approximately 1.6 million tons/day since the outbreak). Even if the sanitary emergency must have the maximum priority, environmental concerns require investigation to find possible mitigation solutions. The aim of this work is to develop an eco-design actions guide that supports the design of dedicated masks, in a manner to reduce the negative impacts of these devices on the environment during the pandemic period. Toward this aim, an environmental assessment based on life cycle assessment and circularity assessment (material circularity indicator) of different types of masks have been carried out on (i) a 3D-printed mask with changeable filters, (ii) a surgical mask, (iii) an FFP2 mask with valve, (iv) an FFP2 mask without valve, and (v) a washable mask. Results highlight how reusable masks (i.e., 3D-printed masks and washable masks) are the most sustainable from a life cycle perspective, drastically reducing the environmental impacts in all categories. The outcomes of the analysis provide a framework to derive a set of eco-design guidelines which have been used to design a new device that couples protection requirements against the virus and environmental sustainability.

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Marine biomass for a circular blue‐green bioeconomy?: A life cycle perspective on closing nitrogen and phosphorus land‐marine loops

Journal of Industrial Ecology ◽

10.1111/jiec.13177 ◽

2021 ◽

Author(s):

Jean‐Baptiste E. Thomas ◽

Rajib Sinha ◽

Åsa Strand ◽

Tore Söderqvist ◽

Johanna Stadmark ◽

...

Keyword(s):

Life Cycle ◽

Nitrogen And Phosphorus ◽

Life Cycle Perspective ◽

Marine Biomass

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Design of Consumables in a Resource-Efficient Economy—A Literature Review

Sustainability ◽

10.3390/su13031036 ◽

2021 ◽

Vol 13 (3) ◽

pp. 1036

Author(s):

Siri Willskytt

Keyword(s):

Life Cycle ◽

Literature Review ◽

Product Design ◽

Circular Economy ◽

Design Guidelines ◽

The Novel ◽

Specific Design ◽

Design Considerations ◽

Life Cycle Perspective ◽

General Product

Consumable products have received less attention in the circular economy (CE), particularly in regard to the design of resource-efficient products. This literature review investigates the extent to which existing design guidelines for resource-efficient products are applicable to consumables. This analysis is divided into two parts. The first investigates the extent to which general product-design guidelines (i.e., applicable to both durables and consumables) are applicable to consumables. This analysis also scrutinizes the type of recommendations presented by the ecodesign and circular product design, to investigate the novel aspects of the CE in product design. The second analysis examines the type of design considerations the literature on product-type specific design guidelines recommends for specific consumables and whether such guidelines are transferable. The analysis of general guidelines showed that, although guidelines are intended to be general and applicable to many types of products, their applicability to consumable products is limited. Less than half of their recommendations can be applied to consumables. The analysis also identified several design considerations that are transferable between product-specific design guidelines. This paper shows the importance of the life-cycle perspective in product design, to maximize the opportunities to improve consumables.

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