Influence of online hotel reviews on the fit between strategy and use of management control systems

2019 ◽  
Vol 21 (4) ◽  
pp. 615-634 ◽  
Author(s):  
Rogério J. Lunkes ◽  
Daiane Antonini Bortoluzzi ◽  
Marcielle Anzilago ◽  
Fabricia Silva da Rosa
Keyword(s):  
Practical Implication ◽  
Structural Equations ◽  
Management Control ◽  
Management Systems ◽  
Content Type ◽  
Research And Practice ◽  
Quantitative Evidence ◽  
Diagnostic Use ◽  
External Variables ◽  
Deliberate Strategy

Purpose The purpose of this paper is to analyze the influence of online hotel reviews (OHRs) on the fit between strategy and use of the management control system (MCS) in small- and medium-sized hotels in Brazil. The study analyzed the influence of the variable OHR on the fit between the deliberate strategy and emergent strategy, as well as the diagnostic use and interactive use, of MCS. Design/methodology/approach The study was carried out with the application of a questionnaire in small- and medium-sized hotels in Brazil. The analyses are based on 78 responses from Brazilian hotels. The analysis used the modeling of structural equations by parts (SmartPLS). Findings The results show the influence that external variables have in the adjustment of management systems. Specifically, the authors present quantitative evidence that OHR plays an important role in the adjustment between the deliberate strategy and the diagnostic use of MCS. Research limitations/implications The results have several implications for research and practice. Practical implications The results have several implications for research and practice. A practical implication of this work is to understand how external variables (e.g. OHR) can be important in the fit of management systems. This study offers value for managers in that it supports the argument that hotels can benefit from the use of OHR in the MCS fit. Originality/value This study provides evidence for the influence of external variables, such as OHR, on the fit between strategy and MCS use. The study contributes to the literature by providing new evidence of the role of guest evaluations in aligning strategies with the use of MCS.

Using external environmental reporting to embed sustainability into organisational practices

2016 ◽  
Vol 29 (2) ◽  
pp. 218-235 ◽  
Author(s):  
Sharlene Biswas ◽  
Winnie O’Grady
Keyword(s):  
Control Systems ◽  
Production Management ◽  
Negative Impact ◽  
Practical Implication ◽  
Two Dimensions ◽  
Management Control ◽  
Management Control Systems ◽  
Environmental Reporting ◽  
Reporting Scheme ◽  
Content Type

Purpose This paper aims to explore the relationship between external environmental reporting (EER) and internal strategies, processes and activities (ISPA) to understand the role EER plays in embedding sustainability into organisational practices. Design/methodology/approach The case study considered how carbon measures associated with the carbon emissions management and reporting scheme (CEMARS) embedded sustainability into organisational practices in a family-owned wine company. Evidence collected during semi-structured interviews with informed employees was triangulated with observational data, field notes and documentary evidence. Findings A dynamic relationship was found between EER and ISPA, which embedded sustainability into organisational practices and promoted the developments of environmental reporting. CEMARS data were embedded into production management, capital expenditure and budget review processes, whereas more frequent EER was required by managers to support their operational activities. The company at times relied on an eco-validation approach to justify sustainability decisions despite their negative impact on short-term profit. EER contributed to the strategic planning, target setting and control functions of the management control systems. Research limitations/implications Sustainability research should simultaneously address EER and ISPA. The interplay between the two dimensions determines whether sustainability is embedded in organisations and whether organisations will act in a sustainable manner. Practical implications The practical implication of the research is that organisations need to integrate EER information into ISPA if they want managers to establish patterns of behaviour that simultaneously consider the financial and environmental impacts of decisions. An EER such as CEMARS can provide coherence and focus for sustainability initiatives. Originality/value This research reveals that sustainability is embedded into organisations through the interactions between EER and ISPA, thus contributing to the understanding of internal organisational change. It identifies an eco-validation approach to decision-making that complements the eco-efficiency approach and shows that EER need not operate independent of internal processes and can be integrated into management control systems.

Children’s pester power, packaging and unhealthy food preference

2019 ◽  
Vol 21 (1) ◽  
pp. 35-55
Author(s):  
Juliana Maria Magalhães Christino ◽  
Erico Aurelio Abreu Cardozo ◽  
Thaís Santos Silva ◽  
Caroline Mazzini
Keyword(s):  
Practical Implication ◽  
Food Preferences ◽  
Positive Influence ◽  
Structural Equations ◽  
Marketing Strategies ◽  
Unhealthy Food ◽  
Healthy Foods ◽  
Content Type ◽  
Willingness To Buy ◽  
Vulnerable Subjects

Purpose This study aims to understand the extent to which packaging influences Brazilian parents' purchasing willingness based on children's food preferences for unhealthy food products. Design/methodology/approach Parents, with children up to 12 years old, answered questions about the positive influence of the packaging on the children, the preferences of the children in their willingness to buy and the propensity to give in to the desires of the children. Data analysis was performed with the statistical software SPSS and Stata used for structural equations modeling. Findings The results back the outlined hypotheses and point out that the characteristics of the packaging positively influence children's preferences as well as parents’ who are prone to give in to such influences. In some relationships, there was a minute moderating effect of social desirability and social class. Research limitations/implications The research presents as a limitation the nature of the sample, parents, to the extent that the influences of the packages on the children were analyzed from their perspectives. Practical implications Findings from the research can be used to think about preventive public policies to protect children as highly vulnerable subjects. Another practical implication is that the same marketing strategies that are used for unhealthy foods can also be used for healthy foods, improving their linkage to the children once there are evidences that packaging can positively influence their preferences. Originality/value The originality of this study is to focus on children's food preferences for unhealthy products and in parents with children up to 12 years old, which is not often investigated by researchers.

Development of a metrological management model using the AHP and SEM techniques

2014 ◽  
Vol 31 (7) ◽  
pp. 841-857 ◽  
Author(s):  
Jaime Beltrán ◽  
Jesús Muñuzuri ◽  
Miguel Rivas ◽  
Enrique Martín
Keyword(s):  
Design Methodology ◽  
Quantitative Model ◽  
Structural Equations ◽  
Management Systems ◽  
Analytic Hierarchy ◽  
Management Guidelines ◽  
Content Type ◽  
Evaluation Procedures ◽  
Management Schemes ◽  
Hierarchy Process

Purpose – The evaluation of management systems is usually based on a series of assumptions which are never questioned. The purpose of this paper is to focus on two of these assumptions, in order to further develop a quantitative model to evaluate metrological management in companies, based on the ISO 10012:2003 standard. Design/methodology/approach – First, the paper uses structural equations to identify the underlying relations between the different variables of the model and conclude that it follows the typical continuous improvement cycle formulated by Deming. And second, the paper processes the opinion of experts using analytic hierarchy process (AHP) techniques in order to prove that not all the variables included in the model are equally relevant in metrological management. Findings – The first SME analysis validates the model itself and its integration with the other management schemes in the company, all based on the Deming cycle. The second AHP analysis leads to a reformulation of the model, assigning weights to the different variables and providing better guidelines for companies to improve their metrological management. Originality/value – This constitutes a development of the management guidelines contained in the ISO 10012:2003 standard for metrological management, establishing the appropriate evaluation procedures.

BSC inside a strategic management control package

2019 ◽  
Vol 20 (1) ◽  
pp. 120-132
Author(s):  
Nathalie Bénet ◽  
Aude Deville ◽  
Gerald Naro
Keyword(s):  
Strategic Management ◽  
Balanced Scorecard ◽  
Business Models ◽  
Strategic Alignment ◽  
Management Control ◽  
Management Systems ◽  
Conceptual Approach ◽  
Content Type ◽  
Strategy Map ◽  
Control Package

PurposeKaplan and Norton proposed the strategy map as a way to overcome the weaknesses of the balanced scorecard (BSC), but this approach may not be enough. The purpose of this paper is to present a strategic management control package composed of three systems from strategic management and management control. This conceptual approach operationalizes strategic alignment, which is the core interest of the BSC.Design/methodology/approachThe rationale for this research is derived from the literatures on business models (BMs), the BSC and management control packages. The authors first identified gaps in the BSC literature, which has underlined the BSC’s insufficient connection to strategy, and the strategic literature, which has criticized the BM as being too conceptual. The authors propose to fill these gaps through contributions from the management control package literature.FindingsThe findings are in line with the current literature on the interdependencies of management control systems. In response to the criticism of the BSC because of its weak strategic foundations, the authors provide a framework comprising three management systems: the BM, the strategy map and the BSC. This framework ultimately promotes two feedback loops that provide a dynamic view of the reciprocal influences of the BSC and strategy.Research limitations/implicationsSeveral authors note that the BSC suffers from a lack of conceptualization. The underlying assumptions and the conceptual and empirical validity of the cause-and-effect relationships are particularly questioned. Therefore, the purpose of this paper is to overcome the criticism linked to the “low” strategic alignment of the strategy map, and then of the BSC, by proposing a conceptual framework based on a package including three management systems: the BSC, the strategy map and the BM. A major limit lies in the purely conceptual dimension of this research, and it will be interesting to empirically investigate the conceptual package through longitudinal case studies.Practical implicationsThe authors propose guidelines to develop a strategically aligned BSC through a three-step operationalization process to achieve a non-linear strategic management control. Moreover, the authors suggest empirical research avenues to address the weaknesses of Kaplan and Norton’s BSC and to enhance its connection to strategy through an integrated strategic management control package that includes a BM.Originality/valueThis paper adds value by proposing a package of management systems that includes both strategic management and management control perspectives. The authors, therefore, offer a way to bridge the gap between these research streams and highlight the interest of recent developments in the literature regarding the management control package.

Utilizing a systematic literature review to develop an integrated framework for information and knowledge management systems

2017 ◽  
Vol 47 (2) ◽  
pp. 250-264 ◽  
Author(s):  
Chulatep Senivongse ◽  
Alex Bennet ◽  
Stefania Mariano
Keyword(s):  
Knowledge Management ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Value Added ◽  
Specific Area ◽  
Management Systems ◽  
Knowledge Management Systems ◽  
Content Type ◽  
Integrated Framework ◽  
Information And Knowledge Management

Purpose The purpose of this paper is to demonstrate the value of using a systematic literature review to develop an integrated framework for information and knowledge management systems. Design/methodology/approach First, the systematic literature review method is introduced, differentiating it from traditional literature reviews in terms of value-added and limitations. Second, this methodology is used in a research application focused on absorptive capacity internal capabilities with regard to the processes of acquisition, assimilation, transformation and exploitation. Third, an integrated framework for information and knowledge management systems is developed from this application. Findings The systematic literature review approach provides a rigor that can assist in reducing researcher bias while simultaneously enabling the definition of a precise scope of review, with a clear explanation of selection criteria with the objective to find and review all the studies that are relevant to the search definitions. As a research method, it effectively supports a qualitative, quantitative or mixed methodology. Research limitations/implications This methodology was applied to one specific area of research. Specific limitations include the availability of articles in subscribed databases and the analytical capabilities of the tools used for text mining and analytics. Originality/value This paper demonstrates the usefulness of the systematic literature review methodology in developing an integrated framework for analysis.

scholarly journals Unpacking the package

2015 ◽  
Vol 12 (4) ◽  
pp. 346-376 ◽  
Author(s):  
Mark Evans ◽  
Basil Phillip Tucker
Keyword(s):  
Organisational Change ◽  
Clean Energy ◽  
Management Control ◽  
Theory And Practice ◽  
Structured Interviews ◽  
Informal Control ◽  
Content Type ◽  
Energy Company ◽  
Management Controls ◽  
Control Package

Purpose – The purpose of this paper is to explore the ways in which both formal and informal control, operating as a package, are implicated in responding to organisational change arising from the introduction of the Australian Federal Government’s Clean Energy Act (2011). Design/methodology/approach – This investigation is based on a review of archival data, and semi-structured interviews conducted with 15 staff at different hierarchical levels within an Australian renewable energy company. Findings – Although formal management control systems and informal control both played important roles in the organisation’s reorientation to organisational change, it was the latter form of control that predominated over the former. The influence of the prevailing organisational culture, however, was pivotal in orchestrating both formal and informal control efforts within this organisation. Originality/value – This study contributes to management control theory and practice in two ways: first, it provides much needed empirical evidence about the ways in which management controls act as a package; second, it offers insights into the relative importance of the components of a management control package in the context of a particular organisational change. In addition, it responds to Laughlin’s (1991) call for empirical “flesh” to be added to the skeletal framework he advocates to make this conceptualisation of organisational change, “more meaningful”.

Performance management in public universities: overcoming bureaucracy

2018 ◽  
Vol 67 (4) ◽  
pp. 736-753 ◽  
Author(s):  
Nunzio Angiola ◽  
Piervito Bianchi ◽  
Letizia Damato
Keyword(s):  
Performance Management ◽  
Public Universities ◽  
Organizational Factors ◽  
Public University ◽  
Management Systems ◽  
Management Tools ◽  
Performance Levels ◽  
Content Type ◽  
Performance Management Systems ◽  
Adoption And Implementation

Purpose Considering a micro performance perspective, the purpose of this paper is to analyze whether and to what extent the adoption of better performance management systems could improve the performance levels of a public university. Design/methodology/approach With reference to a period of four years (2011-2014), the quality of performance management systems of 29 Italian universities (response rate: 48 percent) was examined and the possible effects on performance levels of these institutions were analyzed by means of statistical methodologies (multiple regression analysis). Outcome indicators were considered. Findings The findings indicate the need to go further “measurement,” and to take care of performance “management,” especially in complex organizations as universities, where academicians identify themselves more with their professions than with the organization and where technicians and administrative employees might look at the performance-based reform with “bureaucratic eyes.” A fruitful cooperation between the professional soul and the bureaucratic one is paramount. Originality/value Studies which analyze organizational factors that could affect the adoption and implementation of performance management systems are rare, and use in prevalence qualitative methods or refer to machine bureaucracies, not many to professional ones as public universities. Moreover, the performance management literature in a public university context deepens the topic of the selection of KPIs and the focus is mainly on macro performance or on management tools for gathering and analyzing performance measures.

Impact of quality management systems on teaching-learning processes

2016 ◽  
Vol 24 (3) ◽  
pp. 394-415 ◽  
Author(s):  
Francisco José Fernández Cruz ◽  
Inmaculada Egido Gálvez ◽  
Rafael Carballo Santaolalla
Keyword(s):  
Quality Management ◽  
Student Learning ◽  
School Quality ◽  
Learning Processes ◽  
Management Systems ◽  
Educational Institutions ◽  
Quality Management Systems ◽  
Content Type ◽  
Teaching Learning ◽  
The Impact

Purpose Quality management systems are being used more frequently in educational institutions, although their application has generated a certain amount of disagreement among education experts, who have at times questioned their suitability and usefulness for improving schools. The purpose of this paper is to contribute to this discussion by providing additional knowledge on the effects in educational institutions of implementing quality management systems. Specifically, this study investigates teachers’ and managers’ perception of the impact that quality management systems have on one essential dimension of schools, the teaching–learning processes, with impact being understood as sustained medium- and long-term organisational change. Design/methodology/approach The responses were analysed and classified into a set of sub-dimensions linked to quality management processes in a total of 29 Spanish primary and secondary education schools that have used such systems for at least three years. Findings The results showed that, according to the respondents, the following sub-dimensions were improving as a result of implementing quality management plans: teaching and learning processes, the analysis of student results, tutoring, consideration of attitudes and values and assessment processes. Conversely, quality management systems did not seem to have a clear impact on the teaching methodologies used by teachers or on family involvement in student learning. In fact, the perceived impact in these sub-dimensions varied among teachers of public and private schools as well as when comparing different regional autonomous communities. Originality/value As the main objective of a school is to guarantee student learning, one of the essential purposes of school quality assurance systems is to perform all the activities aimed at ensuring high levels of student performance.

scholarly journals Creating products in the absence of markets: a robust design approach

2008 ◽  
Vol 19 (3) ◽  
pp. 407-420 ◽  
Author(s):  
Philippe Silberzahn ◽  
Christophe Midler
Keyword(s):  
Longitudinal Study ◽  
Product Design ◽  
Robust Design ◽  
Practical Implication ◽  
Collaborative Work ◽  
High Tech ◽  
Content Type ◽  
Exploration Process ◽  
Strategic Process ◽  
Alternative Approach

PurposeThe purpose of this study is to examine how firms deal with a situation of true uncertainty about their potential markets and technologies. Specifically, it asks how firms can create products when the corresponding market does not exist.Design/methodology/approachThis paper is based on a longitudinal study of a high‐tech firm, combined with analysis of existing theory in product design and entrepreneurship.FindingsMarkets and products are usually a defining choice made early on by firms in their strategic process. Such a choice guides their development by providing a “stable concept” to which decisions can be related. When markets do not exist yet, however, this approach is not effective. Early choice of products and markets limits firms' flexibility by constraining their ability and willingness to adapt, while fundamental new technical and market information is likely to emerge during the project that will prove the initial assumptions wrong. The paper shows an alternative approach where products and markets actually result from a generic process of products and markets exploration driven by the firm. It is suggested that this approach forms a robust design in that it allows the firm to deal with the uncertainty by simultaneously developing its products and exploring markets, while preserving the flexibility to adapt to the changing environment.Practical implicationsThe practical implication of this paper is to suggest an alternative approach to deliberate planning in high‐tech ventures. With this approach, rather than markets and products, strategy defines a market and technology exploration process.Originality/valueThe paper is original in three ways. It links the product design and market exploration processes in high‐tech firm development; it is based on an in‐depth longitudinal study; and it results from an academic‐practitioner collaborative work.

Automating attendance recording of contingent labours at a large construction site

2012 ◽  
Vol 2 (8) ◽  
pp. 1-9
Author(s):  
Saroj Koul
Keyword(s):  
Power Plant ◽  
Radio Frequency Identification ◽  
Power Plants ◽  
Subject Area ◽  
Management Control ◽  
Class Discussion ◽  
Construction Site ◽  
Large Power ◽  
Content Type

Subject area Operations and human resourcing. Study level/applicability This case study is intended for use in graduate, executive level management and doctoral programs. The case study illustrates a combined IT and HR driven participative management control system in a flexible organization structure. It is intended for a class discussion rather than to illustrate either effective or ineffective handling of an administrative situation. Case overview The case describes the situation of managing unskilled workforces (≥14,000 workers) during the construction phase of the 4 × 250MW power plants both for purposes of turnout as well as due compensation, in the event of an accident. The approved labour forces appointed for 45 × 8 h. Man-days after a rigorous fitness test and approvals of the safety officer are allocated housing and other necessary amenities and a commensurate compensation system. Expected learning outcomes These include: illustrating typical organizational responsibility structure at a construction site of a large power plant; illustrating the planning and administrative control mechanism in implementing strategy at a construction site of a large power plant; offering students the opportunity to understand and view a typical operational (project) structure; allowing students to speculate adaptations in the wake of an ever-changing business and company environment; and providing an opportunity to introduce a power scenario in India, Indian labour laws and radio frequency identification technology and to relate this to the case in context. Supplementary materials Teaching notes are available; please consult your librarian for access.

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