scholarly journals Environmental management control systems for carbon emissions

2017 ◽  
Vol 1 (1) ◽  
pp. 39-50 ◽  
Author(s):  
Nadia Di Giacomo ◽  
James Guthrie ◽  
Federica Farneti
Keyword(s):  
Environmental Management ◽  
Carbon Emissions ◽  
Management Practices ◽  
Air Travel ◽  
Management Control ◽  
Policy And Practice ◽  
Content Type ◽  
Case Study Analysis ◽  
Study Approach

Purpose This paper aims to focus on a global consulting company and examine how it struggled to establish an effective environmental management control system for carbon emissions for its employees’ air travel. The organisation was motivated to reduce its carbon emissions both to comply with regulation and to enhance or maintain corporate reputation. Design/methodology/approach The paper takes a case study approach, examining internal and external documents as well as conducting interviews with senior staff. Findings The case study investigates how Beta’s management implemented a system to reduce carbon emissions. The organisation focused on air travel, but the study finds that employee travel preferences did not radically change. Rather than reduction in carbon emissions, as planned by head office, air travel carbon emissions actually increased during the period, and, as a consequence, the reported reduction targets were significantly adjusted downwards to meet the new realities. Practical/implications The study has implications for both policy and practice for organisations seeking to improve their sustainability performance. Originality/value The study responds to calls in the literature to undertake research to identify how management practices might reduce negative sustainability impacts, as there is little evidence of what management practices and accounting tools are being adopted, particularly in relation to carbon emissions from air travel. The paper adds to the creation of new accounting, giving visibility to carbon emission management through case study analysis.

Post-acquisition knowledge management practices for exploration and exploitation: insights from a food service organization

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Maria Carmela Annosi ◽  
Elena Casprini ◽  
Antonella Martini ◽  
Jessica Geovana Ramón Torres
Keyword(s):  
Knowledge Management ◽  
Knowledge Integration ◽  
Management Practices ◽  
Food Service ◽  
Service Organization ◽  
Study Analysis ◽  
Content Type ◽  
Case Study Analysis ◽  
Knowledge Management Practices

Purpose Drawing from the knowledge-based view of the firm, this paper aims to explore the knowledge management practices that the acquirer uses to exploit its knowledge creating conditions for the exploitation of the target’s knowledge and to explore its knowledge by realizing routines for the integration of new knowledge within the target. Design/methodology/approach This paper presents an in-depth case study analysis based on the acquisition of a Dutch food service organization by an Italian company operating in the same sector. Findings The case study analysis reveals four mechanisms for knowledge integration, two aimed at exploiting the acquirer’s knowledge, and two aimed at exploring the acquirer’s knowledge. Originality/value This paper unveils that it is the interlinkage among organizational, human and technological factors, at multiple layers of the target, which allows the knowledge integration within the post-acquisition process.

An analysis of the application of process improvement techniques in business process outsourcing

2016 ◽  
Vol 33 (3) ◽  
pp. 321-343 ◽  
Author(s):  
Ronan McIvor
Keyword(s):  
Process Improvement ◽  
Business Process ◽  
Current Literature ◽  
Design Methodology ◽  
Case Study Approach ◽  
Business Process Outsourcing ◽  
Content Type ◽  
Case Study Analysis ◽  
Study Approach

Purpose – The purpose of this paper is to enhance the understanding of the application of process improvement techniques (PITs) in the business process outsourcing (BPO) process. The paper focuses on how PITs impact the BPO process, and identifies a number of key enablers of applying PITs in the BPO process. Design/methodology/approach – The paper employs a case study approach. In-depth case study analysis of a number of organisations that have employed a number of PITs in BPO is carried out. Findings – The findings support current literature that highlights the importance of formal contracting, relational contracting, and vendor capabilities for applying PITs in BPO. However, the findings also highlight the importance of additional factors, not widely considered in the current literature. The client must possess internal capabilities in PITs and change management to ensure process improvement occurs. Moreover, the findings here have shown that the client must invest in and develop the resources that enhance its capability to employ PITs in BPO. Originality/value – The findings highlight the importance and relevance of process improvement to BPO, and identify a number of important issues for further research in order to bridge the gap between these two complementary areas.

scholarly journals The interplay between ideological resistance and management control: an Egyptian case study

2019 ◽  
Vol 9 (2) ◽  
pp. 208-236 ◽  
Author(s):  
Ahmed Diab ◽  
Ahmed Aboud
Keyword(s):  
Social Systems ◽  
Institutional Logics ◽  
Management Control ◽  
Content Type ◽  
Study Approach ◽  
Process Theories ◽  
Definition Of ◽  
Ideological Resistance ◽  
The Relationship

Purpose This study explores the relationship between institutional logics and workers’ agency in business organisations. The purpose of this paper is to explain management control in a complex setting of workers’ resistance and institutional multiplicity and complexity. Exploring the inherent political volatility at the macro level, the work also investigates the political aspects of economic organisations and the intermediary role of individuals who deal with these institutions. Design/methodology/approach Theoretically, the study triangulates institutional logics and labour process theories, linking higher-order institutions with mundane labour practices observed in the case study. Methodologically, the study adopts a post-positivistic case study approach. Empirical data were solicited in a village community, where sugar beet farming and processing constitutes the main economic activity underlying its livelihood. Data were collected through a triangulation of interviews, documents and observations. Findings The study concludes that, especially in LDCs agro-manufacturing settings, economic and societal institutions play a central role in the mobilisation of labour resistance. Control can be effectively practiced, and be resisted, through such economic and social systems. This study affirms the influence of institutional logics on individuals’ agency and subjectivity. Originality/value The study contributes to literature by investigating the relationship between subalterns’ agency and institutional logics in a traditional political and communal context, in contrast to the highly investigated western contexts; and providing a definition of management control based on the prevalent institutional logics in the field.

scholarly journals Role and implementation of sustainability management control tools: critical aspects in the Italian context

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Katia Corsi ◽  
Brunella Arru
Keyword(s):  
Descriptive Analysis ◽  
Management Control ◽  
Survey Method ◽  
Sustainability Management ◽  
Content Type ◽  
Study Approach ◽  
Qualitative Survey ◽  
Italian Context ◽  
Sustainability Indices

PurposeThe purpose of this paper is to show the relevance attributed to sustainability management control tools (SMCTs) and their real use. Mainly, this study aims to shed light on the approaches, motivations and difficulties encountered in SMCTs adoption by the most sustainable Italian companies, as well as their effectiveness.Design/methodology/approachUsing a pre-structured qualitative survey method, the authors grasped information about external and internal dimensions of sustainability management in light of institutional and resource-based view theories. Data are elaborated with two methods: a regime analysis to assess the relevance of SMCTs and a descriptive analysis to investigate the “aim”, “which” and “how” of the SMCTs' use by companies listed in sustainability indices.FindingsInformal SMCTs prevailed over formal ones. There is a discrepancy between attention paid to some tools praised in the literature and their knowledge and use. In addition, a significant gap exists between what is desired and what is achieved in terms of effectiveness. Further, although sustainability management is primarily oriented towards the external perspective, SMCTs can be key to improving both the disclosure and management of sustainability.Research limitations/implicationsThe criteria for the selection of the sample resulted in a small number of analysed companies, which allowed us to gain insight into what happens inside the listed Italian companies in the most important sustainability indices. These companies have sustainability-oriented management, which also probably safeguards their advantage linked to inclusion in these indices.Practical implicationsThis paper provides food for thought for companies engaged in non-financial disclosure and for those who aim to implement SMCTs. It shows the need to reinforce formal sustainability control tools, also through dissemination of major knowledge about the implementation of these tools, and to encourage sponsorship from top levels of management.Originality/valueCompared with SMCT research using a theoretical or case study approach, this study uniquely undertakes extensive research on the perceived effectiveness of SMCTs in achieving sustainability goals and the difficulties in implementing them, thereby highlighting a discrepancy between some tools emphasised in the literature and those infrequently used in sustainability-oriented companies.

scholarly journals Examining performance change and its drivers in Irish ports 2000-2016

2019 ◽  
Vol 4 (4) ◽  
pp. 340-364
Author(s):  
Eamonn O'Connor ◽  
Stephen Hynes ◽  
Amaya Vega ◽  
Natasha Evers
Keyword(s):  
Content Type ◽  
Factors Affecting ◽  
Case Study Analysis ◽  
Study Approach ◽  
Performance Change ◽  
Private Sector Participation ◽  
Explanatory Account ◽  
Factors Affecting Performance ◽  
Measures Of Performance

Purpose The purpose of this paper is to examine performance change in the Irish state-owned port sector over the 2000-2016 period using a case study approach. Design/methodology/approach For analysis, qualitative sources are used to construct an explanatory account for the quantitative measures of productivity, profitability and traffic shift-share change across the major ports within the system. Findings The results show that overall change in performance largely follows that of the macro-economic performance of the region, characterised by pre-recession growth, decline during the recession and post-recession recovery. Across the ports, however, there was a notable divergence in performance post-recession. Identified factors affecting performance change across the period include demand-side structural change, labour rationalisation and degree of private sector participation. Originality/value This study addresses a gap in the formal evaluation of port performance in Ireland. The study further demonstrates the potential of in-depth case study analysis for uncovering insights into the drivers of performance across a number of dimensions, thus allowing for the contextualisation of results. The study of a small number of cases enables the use of rich qualitative sources to create strong narratives, which combined with quantitative measures of performance, can lead to new insights.

The experience economy approach to marketing Les Plus Beaux Villages brand in Russia

2016 ◽  
Vol 8 (3) ◽  
pp. 373-379 ◽  
Author(s):  
Anatoly Karpov ◽  
Alexander Merzlov
Keyword(s):  
Design Methodology ◽  
Socioeconomic Development ◽  
Management Practices ◽  
Case Study Approach ◽  
Experience Economy ◽  
Content Type ◽  
Study Approach ◽  
The Earth ◽  
Practical Implications

Purpose This study aims to analyze the possibilities for the development of an association of the most beautiful villages of Russia using an experience economy approach. Design/methodology/approach This study uses a case study approach based on the practices of the federation of the most beautiful villages of the Earth and the associations of the most beautiful villages of France, Italy, Japan, Canada and Germany. Findings Based on the analysis of the case studies of beautiful villages marketing in different countries and the methodology of the experience economy, the paper recommends essential changes in the management practices of the association of the most beautiful villages of Russia and its participants. Practical implications Several recommendations have been suggested for exploring, scripting and staging the experiences in beautiful villages of Russia. Originality/value The main output of this study is designed to provide guidance for the management of the association of the most beautiful villages of Russia, inhabitants of the most beautiful villages, rural tourism companies and local authorities in transition to the new experience economy approach accelerating the socioeconomic development of beautiful villages.

scholarly journals Accounts of the future

2018 ◽  
Vol 15 (1) ◽  
pp. 2-23 ◽  
Author(s):  
Tommaso Palermo
Keyword(s):  
Management Control ◽  
Past Performance ◽  
Content Type ◽  
Study Approach ◽  
Control Processes ◽  
Planning And Control ◽  
Planning And Management ◽  
The Future ◽  
Future Outcomes

PurposeThis paper aims to examine the design and use of scenarios in planning and management control processes.Design/methodology/approachThe study is based on an exploratory case-study approach. Qualitative data have been collected between 2008 and 2011 from three energy companies operating in Italy.FindingsThe paper sheds light on three styles of designing and using scenarios. In the first (called “reactive”), scenarios provide a means for corporate actors to analyse past performance in the light of future expected performance. In the second (“proactive”), scenarios contribute to envision different future states of the world. In the third (“disciplined”), scenarios contribute to develop plausible, if not accurate, narratives about future outcomes.Research limitations/implicationsThe study is comparative and exploratory. Possible areas for further work based on in-depth studies of scenarios within planning and control processes are identified.Practical implicationsThe comparative analysis of the case-study material has implications for the ways in which flexible forms of management control can be mobilised by managers as a resource of action. It is shown that choices around the design and use of scenarios can mitigate some concerns with traditional planning and management control processes focused on the achievement of a single set of targets, but also raise new ones.Originality/valueThe paper sheds light on a scenario-based approach – called “disciplined flexibility” – that avoids the restrictive nature of budgetary controls without losing the benefits of setting a plan and a target for the future. The paper outlines elements that may support the use of “disciplined flexibility”, but also its potential limitations.

Levers of control, complementariness, tensions and budget use: a case study

2020 ◽  
Vol 24 (3) ◽  
pp. 401-416
Author(s):  
Kaveesha Rathnasekara ◽  
Tharusha Gooneratne
Keyword(s):  
Qualitative Methodology ◽  
Management Control ◽  
Domain Theory ◽  
Content Type ◽  
Face To Face ◽  
Study Approach ◽  
Control Framework ◽  
Budgetary Control

Purpose The purpose of this paper is to identify the complementariness and tensions in the use of management control systems diagnostically and interactively, using a budgetary control example, drawing empirical evidence from a clustered firm, “Pattern On”, which is engaged in the manufacture of apparels. Design/methodology/approach This paper uses the qualitative methodology and case study approach. Face-to-face in-depth interviews were carried out as the main source of data collection, supplemented by an analysis of internal documents. Findings The field data from this study shows that both diagnostic and interactive controls appear in the clusters of PatternOn. However, the extent of use, the way they are perceived by employees, consequences, complementariness and tensions differ among the clusters. It further suggests that interactive and diagnostic controls have their own positive and negative implications on organisational activities. Therefore, rather than ruling one type as superior; what is best depends on the particular organisational circumstances. Research limitations/implications This paper is a useful addition to the current body of management accounting literature, particularly to budgeting and to the levers of the control framework and highlights the use of a domain theory in a research study. Practical implications It provides insights to practitioners regarding the simultaneous use of controls, diagnostically and interactively, and how any resulting tensions are managed. Originality/value Using a budgetary control example, this paper shows how controls are used diagnostically and interactively while emphasising the complementariness and tensions created by such levers. This is important as most prior research has explored diagnostic and interactive use in isolation, while budgetary control, as well as the role of domain theory has not been their focus.

Productivity improvement and multiple management controls: evidence from a manufacturing firm

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Michael Güldenpfennig ◽  
Kim Sundtoft Hald ◽  
Allan Hansen
Keyword(s):  
Single Case ◽  
Management Control ◽  
Future Research ◽  
Passenger Cars ◽  
Productivity Improvement ◽  
Manufacturing Firm ◽  
Complete Control ◽  
Content Type ◽  
Study Approach

PurposeThe present paper explores the multiple management control systems (MCSs) involved in productivity improvement (PI) in manufacturing and how they interrelate. Research has largely neglected the multiplicity and interrelationships of these MCSs.Design/methodology/approachDrawing on an abductive case study approach, the authors collected empirical data from a global automotive supplier that produces complex systems for passenger cars. Recent PI activities are analysed to identify and explain the interrelationships among the multiple MCSs affecting these activities.FindingsThe study shows how a broad range of MCSs are involved in PI. The study identifies and explores both complementary and conflicting relationships among the MCSs and demonstrates how managers rely on a set of mechanisms to alleviate tensions and strengthen complementarities among these MCSs.Research limitations/implicationsAs this paper is based on a single case study, future research can contribute further generalisations (analytical and statistical) with respect to the MCSs involved in PI, how they are interrelated and which mechanisms managers use to manage their interrelationships.Practical implicationsManagers seeking to control and improve productivity should consider the complete control package and its interrelationships instead of focussing on each MCS separately.Originality/valueThe present paper contributes to the knowledge of the multiplicity and interrelationships of MCSs involved in PI and the type of managerial work required to manage their interrelationships.

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