scholarly journals Management control in born-global firms: a case study

2020 ◽  
pp. 3-14
Author(s):  
Ana Filipa Marques Roque ◽  
Maria-Céu G. Alves ◽  
Mário Raposo
Keyword(s):  
Control Systems ◽  
Critical Incident ◽  
Information Needs ◽  
Accounting Information ◽  
Management Control ◽  
Successful Implementation ◽  
Crucial Information ◽  
And Control ◽  
Born Global Firms

This study aims to understand how and to what extent internationalisation processes (IP) affect Management Accounting and Control Systems (MACS), and how the latter contribute to the successful implementation of IP. A conceptual framework is developed from MACS research to highlight how the use and characteristics of accounting information influence the development of IP. Critical incident technique is used as a qualitative approach to understand the IP-MACS relationship. The findings suggest that the existence of MACS adjusted to the firm’s information needs can facilitate IP, providing crucial information, and leading to changes in some accounting tools. This study demonstrates an active (use) and passive (design) role for MACS and provides a first attempt to explore the IP-MACS relationship and its contribution to a successful IP. 

scholarly journals People in suits: a case study of empowerment and control in a non-profit UK organisation

2020 ◽  
Vol 32 (3) ◽  
pp. 511-528
Author(s):  
Roxana Corduneanu ◽  
Laura Lebec
Keyword(s):  
Control Systems ◽  
Management Control ◽  
Interactive Systems ◽  
Employee Perceptions ◽  
Structured Interviews ◽  
Content Type ◽  
Non Profit ◽  
And Control

PurposeDrawing on Simons's levers of control (LoC) framework, the primary aim of this study is to advance an understanding of the balance between empowerment and constraint in a non-profit UK organisation. In particular, this study examines the antecedents and manifestations of LoC (im)balance, in relation to employees' level of engagement with the control systems in place.Design/methodology/approachFor this study, 27 semi-structured interviews were conducted with different organisational members, from directors to non-managerial staff, to gain an in-depth appreciation of the main differences between managerial intentions in the design of management control systems (MCS) and employee perceptions regarding the role of such systems.FindingsThis research reveals that suppression of interactive systems and internal inconsistencies between different types of controls hinder the balance between empowerment and constraint. This imbalance is then found to have important consequences for employee buy-in, in some cases, defeating the purposes of control.Research limitations/implicationsThis study enhances our understanding of the gap between the design of control systems and the employee perceptions of it in an unusual organisational setting (non-profit and bringing together clinical and non-clinical staff and operations).Originality/valueThe study of MCS and its role in organisations has long been the focus of both academic and practitioner research. Yet, while extant literature focused on management's perspective on MCS, few studies have explored employees' attitudes and behaviours that accompany the implementation of control. What is more, little is known about the specific uses and behavioural outcomes of MCS in the context of non-profit organisations. Drawing on Simons's LoC framework, this paper addresses these gaps in the literature and investigates the balance between control and empowerment of employees in a UK non-profit organisation with significant clinical remit.

How management control systems enable and constrain integrated thinking

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ruth Dimes ◽  
Charl de Villiers
Keyword(s):  
Decision Making ◽  
Control Systems ◽  
Economic Benefits ◽  
Management Control ◽  
Management Control Systems ◽  
Practical Implementation ◽  
Successful Implementation ◽  
Content Type ◽  
Perceived Trust

Purpose This paper aims to examine how management control systems (MCS) can enable and constrain the successful adoption of integrated thinking in an organisation. Design/methodology/approach The study adopts a case study approach, involving in-depth interviews and documentary evidence. Findings The case study organisation perceived trust to be critical to the successful adoption of integrated thinking, and informal social controls with strong endorsement from senior management frequently substituted for more formal technical controls in helping to develop a trust-based organisational culture. These cultural changes improved collaboration and brought economic benefits by encouraging outcome-based decision-making rather than capital-based decision-making, thereby enabling employees to identify and address poorly performing projects earlier. However, established performance measurement systems geared towards reporting and rewarding accounting profits created tension, constraining the potential benefits of integrated thinking by reinforcing business unit protectionism. Practical implications Integrated thinking can be seen as a form of management with the potential to improve organisational outcomes. An improved understanding of factors that might enable or constrain integrated thinking could facilitate its spread. Originality/value Despite several calls for research on the practical implementation of integrated thinking, this has not been studied extensively. To the best of the authors’ knowledge, this study is one of the firsts to contribute to a better understanding of the role of MCS in the successful implementation of integrated thinking in an organisation. The study also contributes to the MCS literature.

Flexibility and control in managing collaborative and in-house NPD

2019 ◽  
Vol 15 (1) ◽  
pp. 30-57 ◽  
Author(s):  
Emer Curtis ◽  
Breda Sweeney
Keyword(s):  
Control Systems ◽  
New Product Development ◽  
Business Models ◽  
New Product ◽  
Management Control ◽  
Content Type ◽  
Prior Literature ◽  
Operational Constraints ◽  
And Control

Purpose Prior literature provides little insight on how management control systems have responded to the growth of collaborative new product development (NPD). The purpose of this paper is to contrast the use of budgets to manage collaborative and in-house NPD and to consider the implications for enabling flexibility. Design/methodology/approach The paper reports on the findings of a case study company in the medical devices industry that uses two different business models for its NPD activities. While the company engages in in-house NPD for its own products, it also engages in collaborative NPD services with a range of customers. Findings The study illuminates how two types of budgets (annual and project) can have very different impacts on flexibility under different business models. The annual financial budgets imposed rigid constraints on in-house NPD and resulted in reduced flexibility, whereas in collaborative NPD, they had little impact on flexibility. Project budgets created hard operational constraints in collaborative NPD which generated a highly pressurised yet highly creative environment, whereas project budgets had little impact on flexibility in in-house NPD. Originality/value The study contributes detailed empirical insights into the control systems used to manage collaborative NPD from the supplier perspective, where creativity is largely responsive and contrasts these with the management of in-house NPD where creativity is largely expected. The authors also contribute an analysis of the key control systems and other factors that sustain flexibility in this highly pressurised open innovation environment.

scholarly journals Management accounting and control system in the u-model internationalization process. A case study

Innovar ◽  
2021 ◽  
Vol 31 (80) ◽  
pp. 9-28
Author(s):  
Ana Filipa M Roque ◽  
Maria do Céu Alves ◽  
Mário Lino Raposo
Keyword(s):  
Management Accounting ◽  
Model Development ◽  
Management Control ◽  
Successful Implementation ◽  
Internationalization Process ◽  
Internationalization Strategy ◽  
And Control ◽  
First Time ◽  
The Relationship

This study examines the role of management accounting and management control systems (macs) in the successful implementation of the Uppsala Internationalization Model (U-Model) and in the improvement of firms’ performance. To achieve this, and after a broad literature review, a case study was conducted. Using a dynamic and “inside-out” approach, data was collected through interviews and documental analysis. The internationalization model (im) of a company and the relationship between macs and its internationalization strategy (U-Model) were analyzed. This study emphasizes the existence of several roles (passive and active) of macs and highlights the fact that these systems are used throughout the internationalization process (ip) in differentiated ways. As far as we know, it is the first time the relationship between macs and a specific internationalization model (U-Model) has been studied. This research helps to increase knowledge in practice, as it helps companies understand how they can adjust their macs according to their U-Model development phase. Given the growing interest in internationalization, we hope to contribute to improving the knowledge on the relationship between macs and the ip and its effects on companies’ performance. This study points to promising results that justify further studies of this relationship.

Outsourcing relationship management: accounting in the decision mix

2018 ◽  
Vol 39 (5) ◽  
pp. 41-49
Author(s):  
Mirghani Nimir Ahmed
Keyword(s):  
Management Accounting ◽  
Accounting Information ◽  
Relationship Management ◽  
Internal Audit ◽  
Management Control ◽  
Control Mechanisms ◽  
Monitoring Cost ◽  
Content Type

Purpose The paper aims to examine the role of management accounting and accounting information in decisions to outsource and manage outsourcing relationships. Design/methodology/approach The paper uses a case study method. Data are collected through semi-structured interviews and informal discussions with executives of the participating companies. Official documents and secondary materials were analysed. Findings The findings of these cases present evidence of some roles given to accounting information and varying tasks assumed by accountants and finance staff in the outsourcing projects undertaken. These roles and tasks range from financial evaluation of new outsourcing proposals and alternatives, consultation and price negotiations in the planning and feasibility stages to the management of outsourcing relationships including monitoring, cost analysis, performance measurement, internal audit, design and implementation of risk-reward payment schemes. Managing the outsourced functions in one case involved in the use of informal control mechanisms such as trust, knowledge sharing, mutual understanding and cooperation between partners. Practical implications The paper highlights the role of management accounting and information in outsourcing relationship management and evaluation. The case findings provide the opportunity for management practitioners to understand the strategic role of management accountants in the management of inter-firm relationships. Originality/value The case study presents new empirical evidence of the role of management accounting and accounting information in the management control of outsourcing relationships.

scholarly journals Manifold Calculus in System Theory and Control—Fundamentals and First-Order Systems

Symmetry ◽  
2021 ◽  
Vol 13 (11) ◽  
pp. 2092
Author(s):  
Simone Fiori
Keyword(s):  
Control Systems ◽  
Linear Systems ◽  
Linear Control Systems ◽  
First Order ◽  
Curved Manifolds ◽  
Non Linear ◽  
Covariant Derivation ◽  
Non Linear Systems ◽  
And Control

The aim of the present tutorial paper is to recall notions from manifold calculus and to illustrate how these tools prove useful in describing system-theoretic properties. Special emphasis is put on embedded manifold calculus (which is coordinate-free and relies on the embedding of a manifold into a larger ambient space). In addition, we also consider the control of non-linear systems whose states belong to curved manifolds. As a case study, synchronization of non-linear systems by feedback control on smooth manifolds (including Lie groups) is surveyed. Special emphasis is also put on numerical methods to simulate non-linear control systems on curved manifolds. The present tutorial is meant to cover a portion of the mentioned topics, such as first-order systems, but it does not cover topics such as covariant derivation and second-order dynamical systems, which will be covered in a subsequent tutorial paper.

scholarly journals THE PRACTICAL ACCOUNTING INFORMATION SYSTEM TO CONTROL AND TO MAINTAIN THE FUND EFFECTIVELY AT FOREIGN COMPANY (BASED ON A CASE STUDY)

2017 ◽  
Vol 10 (3) ◽  
pp. 375
Author(s):  
Sera Marettini
Keyword(s):  
Accounting Information ◽  
The United States ◽  
Accounting System ◽  
Bank Account ◽  
Accounting Information System ◽  
Head Office ◽  
Foreign Companies ◽  
On Line ◽  
And Control

The writer has observed how to maintain and to control cash effectively at one of foreign companies in Surabaya. It is applied for one of the companies which has a head office in the United States of America. The head office controls all financial things in Indonesia’s company due to the size of branch in Indonesia. The head office itself has many branches almost worldwide. There are some constraints to control the cash maintenance in this case; since a final controlling role will be performed by the head office and  an executor role will be performed by the branch, and both of them are separated for thousand miles away, no available on-line accounting system and the branch is not allowed to have a bank account by itself, the only similar thing is they utilize the same program for accounting system. The PCs used in the branch are stand-alone computers. Herewith the writer would like to share an applied system to minimize the mistakes and to smoothen the cash maintenance and control.

Reliability analysis and safety model checking of Safety-Critical and control Systems: A case study of NPP control system

2022 ◽  
Vol 166 ◽  
pp. 108812
Author(s):  
Vinay Kumar ◽  
Kailash Chandra Mishra ◽  
Pooja Singh ◽  
Aditya Narayan Hati ◽  
Mohan Rao Mamdikar ◽  
...  
Keyword(s):  
Control System ◽  
Model Checking ◽  
Reliability Analysis ◽  
Control Systems ◽  
Safety Critical ◽  
And Control
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