Control Variables in Management Research

2021 ◽  
Author(s):  
Guclu Atinc ◽  
Marcia J. Simmering
Keyword(s):  
Statistical Analysis ◽  
Best Practices ◽  
Management Control ◽  
Statistical Analyses ◽  
Future Research ◽  
Management Research ◽  
Control Variables ◽  
Theoretical Rationale ◽  
Statistical Relationships ◽  
Statistical Effects

The use of control variables to improve inferences about statistical relationships in data is ubiquitous in management research. In both the micro- and macro-subfields of management, control variables are included to remove confounding variance and provide researchers with an enhanced ability to interpret findings. Scholars have explored the theoretical underpinnings and statistical effects of including control variables in a variety of statistical analyses. Further, a robust literature surrounding the best practices for their use and reporting exists. Specifically, researchers have been directed to report more detailed information in manuscripts regarding the theoretical rationale for the use of control variables, their measurement, and their inclusion in statistical analysis. Moreover, recent research indicates the value of removing control variables in many cases. Although there is evidence that articles recommending best practices for control variables use are increasingly being cited, there is also still a lag in researchers following recommendations. Finally, there are avenues for valuable future research on control variables.

scholarly journals How is COVID-19 affected by weather? Meta-regression of 158 studies and recommendations for best practices in future research

2021 ◽  
Author(s):  
Ling Tan ◽  
David M. Schultz
Keyword(s):  
Regression Analysis ◽  
Statistical Analysis ◽  
Best Practices ◽  
Air Temperature ◽  
Time Lag ◽  
Geographical Location ◽  
Weather Conditions ◽  
Future Research ◽  
Weather Variables ◽  
Meta Regression

AbstractBecause many viral respiratory diseases show seasonal cycles, weather conditions could affect the spread of COVID-19. Although many studies pursued this possible link early in the pandemic, their results were inconsistent. Here, we assembled 158 quantitative empirical studies examining the link between weather and COVID-19. A meta-regression analysis was performed on their 4,793 correlation coefficients to explain these inconsistent results. We found four principal findings. First, 80 of the 158 studies did not state the time lag between infection and reporting, rendering these studies ineffective in determining the weather–COVID-19 relationship. Second, the research outcomes depended on the statistical analysis methods employed in each study. Specifically, studies using correlation tests produced outcomes that were functions of the geographical locations of the data from the original studies, whereas studies using linear regression produced outcomes that were functions of the analyzed weather variables. Third, Asian countries had more positive associations for air temperature than other regions, possibly because the air temperature was undergoing its seasonal increase from winter to spring during the rapid outbreak of COVID-19 in these countries. Fourth, higher solar energy was associated with reduced COVID-19 spread, regardless of statistical analysis method and geographical location. These results help interpret the inconsistent results and motivate recommendations for best practices in future research. These recommendations include calculating the effects of a time lag between the weather and COVID-19, using regression analysis models, considering nonlinear effects, increasing the time period considered in the analysis to encompass more variety of weather conditions and to increase sample size, and eliminating multicollinearity between weather variables.

Divided We Fall: How Ratios Undermine Research in Strategic Management

2018 ◽  
Vol 23 (2) ◽  
pp. 211-237 ◽  
Author(s):  
S. Trevis Certo ◽  
John R. Busenbark ◽  
Matias Kalm ◽  
Jeffery A. LePine
Keyword(s):  
Strategic Management ◽  
Statistical Power ◽  
Statistical Analyses ◽  
Parameter Estimates ◽  
Management Research ◽  
Control Variables ◽  
Dependent Variables ◽  
Ratio Variables ◽  
The Relationship

Despite scholars’ admonitions regarding the use of ratios in statistical analyses, the practice is common in management research. This is particularly true in the area of strategic management, where important variables of interest are operationalized as ratios. In this study, we employ simulations to demonstrate the implications of using ratios in statistical analyses. Our simulations illustrate that ratio variables produce inaccurate parameter estimates and can result in lower levels of statistical power (i.e., the ability to uncover hypothesized relationships). We also find that when an independent or a dependent variable is a ratio, the relationship between the independent and dependent variable fluctuates as the dispersion of the denominator changes. These fluctuations occur even when the correlations between the unscaled variables remain exactly the same. We also find that including ratios in models as control variables influences estimates of relationships between focal independent and dependent variables. This is true even when neither the independent or dependent variable is a ratio. We provide several recommendations for researchers who may be interested in avoiding the pitfalls of ratio variables.

scholarly journals The hype of risk-based management control: A phronetic approach

2019 ◽  
Vol 9 (2) ◽  
pp. 18-33 ◽  
Author(s):  
Abdelmoneim Bahyeldin Mohamed Metwally ◽  
Hesham Ali Ahmed Ali ◽  
Ahmed Abdelnaby Diab ◽  
Khaled Hussainey
Keyword(s):  
Risk Management ◽  
Best Practices ◽  
Case Studies ◽  
Unintended Consequences ◽  
Management Control ◽  
Risk Society ◽  
Illusion Of Control ◽  
Future Research ◽  
Innovative Solutions ◽  
And Control

This paper provides a phronetic review of Risk Management (RM), and its relationship to Management Accounting and Control (MAC). Building on Flyvbjerg’s (2012) phronetic approach, we study Risk-Based Management Control (RBMC) to answer the phronetic four main questions: (1) Where are we going? (2) Who gains and who loses? (3) Is this desirable? (4) What should we do? This review starts its lines of enquiry from the growing fears in the late modernity and risk society (Beck, 1992; Giddens, 1990), that led to heterogenic reactions and unintended consequences which need exploring and revealing. Hence, we will explore whether this is a right reaction or whether it would give rise to an “illusion of control” fortified with some unintended consequences. The paper concludes that the emergency of RBMC led to heterogenic practices and various unintended consequences. These unintended consequences need further research to unpack innovative solutions that can create real effective RBMC. Moreover, the RBMC best practices are still blurred and undefined, this plea for, more case studies to unpack the actual practices and its problems. The novelty of this research is deploying the phronetic approach to understand and criticise RBMC current studies by explaining the reasons and directions for future research. This work would also be of interest to practitioners interested in risk conception, risk management, and management control.

Relationships between Population Dynamics and Operating Parameters in an Activated Sludge-Plant by Statistical Analysis

1992 ◽  
Vol 25 (4-5) ◽  
pp. 399-400 ◽  
Author(s):  
L. Cingolani ◽  
M. Cossignani ◽  
R. Miliani
Keyword(s):  
Population Dynamics ◽  
Statistical Analysis ◽  
Activated Sludge ◽  
Treatment Plant ◽  
Operating Conditions ◽  
Statistical Analyses ◽  
Operating Parameters ◽  
Aerobic Treatment

Statistical analyses were applied to data from a series of 38 samples collected in an aerobic treatment plant from November 1989 to December 1990. Relationships between microfauna structure and plant operating conditions were found. Amount and quality of microfauna groups and species found in activated sludge proved useful to suggest the possible causes of disfunctions.

Dysfunctional Behavior in Organizations: Insights from the Management Control Literature

2017 ◽  
Vol 37 (4) ◽  
pp. 117-141 ◽  
Author(s):  
Krista Fiolleau ◽  
Theresa Libby ◽  
Linda Thorne
Keyword(s):  
Risk Factors ◽  
Internal Control ◽  
Management Control ◽  
Future Research ◽  
Fraud Triangle ◽  
Audit Risk ◽  
Research Opportunities ◽  
Dysfunctional Behavior ◽  
Research Questions ◽  
Published Research

SUMMARY As the scope of the audit continues to broaden (Cohen, Krishnamoorthy, and Wright 2017), research questions in management control and internal control are beginning to overlap. Even so, there is little overlap between these fields in terms of published research to date. The purpose of this paper is to take a step in bridging the gap between the management control and the internal control literatures. We survey relevant findings from the extant management control literature published between 2003 and 2016 on dysfunctional behavior and the ways in which it might be mitigated. We then use the fraud triangle as an organizing framework to consider how the management control literature might help to address audit risk factors identified in SAS 99/AU SEC 316 (AICPA 2002). The outcome of our analysis is meant to identify and classify the extant management control literature of relevance to research on internal control in a manner that researchers new to the management control literature will find accessible. We conclude with a set of future research opportunities that can help to broaden the scope of current research in internal control.

Sustainability Certification and Green Public Procurement: Ideals and Outcomes in a New Jersey School District

2021 ◽  
pp. 097340822110125
Author(s):  
Cluny Mendez ◽  
Christopher L. Atkinson
Keyword(s):  
New Jersey ◽  
School District ◽  
School Districts ◽  
Best Practices ◽  
Public Procurement ◽  
Lessons Learned ◽  
Future Research ◽  
Review Of The Literature ◽  
Green Public Procurement ◽  
The Subject

The implementation of sustainability and green public procurement (GPP) initiatives in school districts has been the subject of some debate; questions over definitions and programme goals have led to inconsistency and concerns about programme achievements. The legitimacy of programmes rests not only with the announcement of policy by officials, but with adherence to policy and staff buy-in. This study examines barriers districts face, and makes recommendations based upon district experience on ways to successfully implement sustainability and GPP initiatives. A review of the literature on GPP and legitimacy in the execution of public functions within the education domain begins the study. Major components relative to best practices for GPP programmes are studied through the review of GPP-related documents from a school district in New Jersey considered as an exemplar of such programmes. Analysis of an interview with the district’s representatives suggests that, despite the normative approval such programmes receive, and widespread understanding of the rationale for pursuing such initiatives, there remain critical failings in implementation of these programmes, stemming from education, resourcing of initiatives and prioritization of green procurement in relation to other district priorities. The study concludes with lessons learned from this case, which is important given its positioning within New Jersey as an exemplar and recommendations for future research where work in this area is needed.

scholarly journals Purpose in the For-Profit Firm: A Review and Framework for Management Research

2021 ◽  
pp. 014920632110064
Author(s):  
Gerard George ◽  
Martine R. Haas ◽  
Anita M. McGahan ◽  
Simon J. D. Schillebeeckx ◽  
Paul Tracey
Keyword(s):  
Stock Market ◽  
Employee Satisfaction ◽  
Institutional Context ◽  
Organizational Outcomes ◽  
Review Literature ◽  
Future Research ◽  
Management Research ◽  
For Profit ◽  
Stock Market Performance ◽  
Pluralistic Approach

Purpose is a concept often used in managerial communities to signal and define a firm’s benevolent and pluralistic approach to its stakeholders beyond its focus on shareholders. While some evidence has linked purpose to positive organizational outcomes such as growth, employee satisfaction, innovation, and superior stock market performance, the definition and application of purpose in management research has been varied and frequently ambiguous. We review literature streams that invoke purpose in the for-profit firm and propose a unifying definition. Next, we develop a framework to study purpose that decouples its framing and formalization within firms from its realization, thus helping to avoid conflation of the presence of purpose with positive organizational outcomes. The framework also highlights internal and external drivers that shape the framing of purpose as well as the influence of the institutional context on its adoption and effectiveness. Finally, we provide a rich agenda for future research on purpose.

scholarly journals Review of Best Practices for CLABSI Prevention and the Impact of Recent Legislation on CLABSI Reporting

SAGE Open ◽  
2016 ◽  
Vol 6 (4) ◽  
pp. 215824401667774 ◽  
Author(s):  
Benjamin Woodward ◽  
Reba Umberger
Keyword(s):  
Best Practices ◽  
Healthcare Providers ◽  
Bloodstream Infections ◽  
Central Line ◽  
Mandatory Reporting ◽  
Future Research ◽  
Common Source ◽  
Healthcare Associated Infection ◽  
Extrinsic Factors ◽  
The Impact

Central line-associated bloodstream infections (CLABSI) are a very common source of healthcare-associated infection (HAI). Incidence of CLABSI has been significantly reduced through the efforts of nurses, healthcare providers, and infection preventionists. Extrinsic factors such as recently enacted legislation and mandatory reporting have not been closely examined in relation to changes in rates of HAI. The following review will examine evidence-based practices related to CLABSI and how they are reported, as well as how the Affordable Care Act, mandatory reporting, and pay-for-performance programs have affected these best practices related to CLABSI prevention. There is a disconnect in the methods and guidelines for reporting CLABSI between these programs, specifically among local monitoring agencies and the various federal oversight organizations. Future research will focus on addressing the gap in what defines a CLABSI and whether or not these programs to incentivize hospital to reduce CLABSI rates are effective.

scholarly journals A power-critique of academic rankings: Beyond managers, institutions, and positivism

2021 ◽  
pp. 175774382098617
Author(s):  
John Welsh
Keyword(s):  
Critical Theory ◽  
Best Practices ◽  
Political Science ◽  
Future Research ◽  
Political Analysis ◽  
Normative Discourse ◽  
Academic Rankings

The bulk of research on academic rankings is policy-oriented, preoccupied with ‘best practices’, and seems incapable of transcending the normative discourse of ‘governance’. To understand, engage, and properly critique the operation of power in academic rankings, the rankings discourse needs to escape the gravity of ‘police science’ and embrace a properly political science of ranking. More specifically, the article identifies three pillars of the extant research from which a departure would be critically fruitful – positivism, managerialism, institutionalism – and then goes on to outline three aspects of rankings that a critical political analysis should explore, integrate, and develop into future research from the discourses of critical theory – arkhè, dispositif, and dialectik.

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