scholarly journals Levers of Control and Managerial Performance: The Importance of Belief Systems

2021 ◽  
Vol 23 (3) ◽  
pp. 237
Author(s):  
Ancella Anitawati Hermawan ◽  
Emil Bachtiar ◽  
Panggah Tri Wicaksono ◽  
Nia Pramita Sari
Keyword(s):  
Belief Systems ◽  
Critical Role ◽  
Vital Role ◽  
Management Control ◽  
The Other ◽  
Strategic Uncertainty ◽  
Managerial Performance ◽  
Interactive Control ◽  
Strategic Risk ◽  
Levers Of Control

Belief systems, which are one of the four levers of control, play a vital role in an organization. This study is primarily aimed at examining the effects of belief systems on managerial performance. Since the four levers of control jointly function in management control systems, we extend our study by investigating whether the contingent-fit between strategic risk, strategic uncertainty, and the other three levers of control (i.e., boundary systems, diagnostic control, and interactive control) strengthens the association between belief systems and managerial performance. A survey questionnaire was distributed to the upper-level management of various companies or strategic business units in Indonesia during the fourth quarter of 2017, resulting in 81 respondents. Hypotheses testing were conducted using the OLS regression model. This research found that belief systems are positively associated with managerial performance, indicating that the implementation of effective belief systems leads to higher managerial performance. This study also found that the contingent-fit between strategic risk, strategic uncertainty, and the other three levers of control does not have any effect on how belief systems are positively associated with managerial performance. This finding indicates that although management does not adopt a fit combination between its level of strategic risk and strategic uncertainty and the boundary systems, diagnostic control, and interactive control, it can still achieve good performance as long as strong belief systems are implemented. These findings confirm the critical role of belief systems in the levers of control. Thus, management needs to ensure the establishment of more effective belief systems if the company or business unit wants to produce optimal performance.

scholarly journals Antecedentes do Sistema de Controle Gerencial em Cooperativas de Crédito da Região Sul do Brasil

2021 ◽  
Vol 24 (1) ◽  
pp. 109
Author(s):  
Anderson Betti Frare ◽  
Vagner Horz ◽  
Alexandre Costa Quintana ◽  
Ana Paula Capuano da Cruz
Keyword(s):  
Control System ◽  
Management Control ◽  
Partial Least Square ◽  
Equation Modeling ◽  
Strategic Uncertainty ◽  
Management Control System ◽  
Interactive Control ◽  
Strategic Risk ◽  
Credit Cooperatives ◽  
Levers Of Control

Objective: Considering the turbulent economic environment as well as the peculiarities of the operations conducted by cooperative entities, this study sought to analyze the connections between strategic risks and uncertainties and the use of the Management Control System (MCS) by credit cooperatives in Brazil’s South region.Method: This is a quantitative study, conducted as a survey with a sample of 57 credit cooperatives. The data was analyzed through Structural equation modeling, with partial least square estimation on SmartPLS 3.0 software. The strategic risk and strategic uncertainty constructs were analyzed in relation to their connection with Simons’ Levers of Control (1995), which contemplates the beliefs and boundary controls and interactive and diagnostic control systems. Furthermore, the connections between the four Levers of Control are also analyzed.Originality/Relevance: The study covers the antecedents (strategic risks and uncertainties) of MCS use, contemplating different compositions of type and class in credit cooperatives, taking previous studies into consideration, as well as covering a singular and pertinent region in the context of Brazilian credit cooperatives.Results: Strategic risk is not associated with the use of the Management Control System. Strategic uncertainty was proven to be the element that receives the most importance from managers in the process of using the four Levers of Control. Regarding the beliefs system construct, its importance is positively linked to the interactive control system, as also occurs with the connection between the interactive control system and the diagnostic control system.Theoretical/Methodological contributions: The study demonstrates the pertinence of the Levers of Control for credit cooperatives, inserted in the context of strategic risks and uncertainties.Social/management contributions: The findings bring about relevant contributions by proving that the balanced use of the four Levers of Control is relevant for promoting the strategic renovation of credit cooperatives, especially regarding strategic uncertainty.

scholarly journals BELIEF SYSTEM, SISTEM PENGENDALIAN DIAGNOSTIK, SISTEM PENGENDALIAN INTERAKTIF, INOVASI, KINERJA ORGANISASI (STUDI PADA PERUSAHAAN MANUFAKTUR DI JAWA BARAT)

2019 ◽  
Vol 12 (2) ◽  
pp. 342
Author(s):  
Mariyam Chairunisa
Keyword(s):  
Control System ◽  
Organizational Performance ◽  
Electronic Mail ◽  
Belief System ◽  
Management Control ◽  
Manufacturing Companies ◽  
Management Control System ◽  
Interactive Control ◽  
Levers Of Control ◽  
Positive Effect

This study aims to examine impact of Management Control System  on organizational performance mediated by innovativeness. Contingency and Levers of Control  theories are used in this research with data collection and judgment sampling method on manufacturing companies. The data are represented by managers and assistant managers as respondents in West Java Area. The data is collected by post, electronic mail and direct survey from January 27, 2016 to March 2016. Result of this study indicates that management control system consisting belief system and interactive control system have a positive effect and significant on innovativeness and innovativeness ultimately have a positive and significant impact to organizational performance. However, diagnostic control system does not have significant influence to innovativeness. This study solely relies on construct of innovativeness capability.

scholarly journals Leve Simons' levers? Een literatuurstudie naar kritiek op Levers of Control

2017 ◽  
Vol 91 (3/4) ◽  
pp. 96-102
Author(s):  
Wim Koekkoek ◽  
Michael Corbey
Keyword(s):  
Organizational Learning ◽  
Management Control ◽  
Interactive Control ◽  
Levers Of Control

Het Management Control-raamwerk Levers of Control (LOC) werd in 1995 geïntroduceerd door Robert Simons en is daarna invloedrijk gebleken. Er is echter ook sprake van kritiek. Dit artikel inventariseert kritiekpunten die zijn gevonden in wetenschappelijke tijdschriften. Deze kritiek is geordend op de inhoudelijke aspecten en de toepasbaarheid van de LOC. De inhoudelijke kritiek betreft de gehanteerde (vage) terminologie, het (overlappende) onderscheid tussen de vier levers, en de (soms weinig) concrete invulling van de vier levers zelf. Bij de toepasbaarheid merken critici op dat de LOC niet (zonder meer) wereldwijd toepasbaar is, dat het aantal managementniveaus (te) beperkt is, dat er sprake is van een (te) beperkte visie op belonen, en dat er weinig bewijs is voor de veronderstelde relatie tussen interactive control en organizational learning. De verbeteringen die in de literatuur worden aangedragen worden kort besproken en betreffen vooral nadere invulling van de individuele levers en uitbreiding van het LOC-raamwerk.

scholarly journals Levers Of Control: Analysis Of Management Control Systems In A Slovenian Company

2011 ◽  
Vol 24 (4) ◽  
Author(s):  
Metka Tekavčič ◽  
Darja Peljhan ◽  
Zeljko Šević
Keyword(s):  
Control Systems ◽  
Limited Range ◽  
Management Control ◽  
Point Of View ◽  
Control Analysis ◽  
Interactive Control ◽  
Control Framework ◽  
A Company ◽  
Levers Of Control

In the paper, we study management control from the Simons’ four levers of control framework point of view (i.e. diagnostic control systems, interactive control systems, beliefs systems, and boundary systems). The theoretical framework is tested by the use of an in-depth case study. We investigate how are MCS deployed by a case company according to Simons’ four levers of control and how does a company use them. The paper looks at tensions and balances between different styles of use of formal MCS, as well as between different types of control systems (e.g. formal vs. informal). The study’s contribution is that it incorporates a wider range of controls, including informal (i.e. social) mechanisms, to provide a more comprehensive analysis, as opposed to the majority of prior studies focusing on a more limited range of controls.

Covid-19 – rumours and facts in media

2020 ◽  
Vol 11 (SPL1) ◽  
pp. 171-174
Author(s):  
Tarare Toshida ◽  
Chaple Jagruti
Keyword(s):  
Social Media ◽  
Preventive Measures ◽  
Vital Role ◽  
The Other ◽  
Sources Of Information ◽  
Other Hand ◽  
Corona Virus ◽  
The People ◽  
The World

The covid-19 resulted in broad range of spread throughout the world in which India has also became a prey of it and in this situation the means of media is extensively inϑluencing the mentality of the people. Media always played a role of loop between society and sources of information. In this epidemic also media is playing a vital role in shaping the reaction in ϑirst place for both good and ill by providing important facts regarding symptoms of Corona virus, preventive measures against the virus and also how to deal with any suspect of disease to overcome covid-19. On the other hand, there are endless people who spread endless rumours overs social media and are adversely affecting life of people but we always count on media because they provide us with valuable answers to our questions, facts and everything in need. Media always remains on top of the line when it comes to stop the out spread of rumours which are surely dangerous kind of information for society. So on our side we should react fairly and maturely to handle the situation to keep it in the favour of humanity and help government not only to ϑight this pandemic but also the info emic.

Beyond the Reward Pathway: Coding Reward Magnitude and Error in the Rat Subthalamic Nucleus

2009 ◽  
Vol 102 (4) ◽  
pp. 2526-2537 ◽  
Author(s):  
Sylvie Lardeux ◽  
Remy Pernaud ◽  
Dany Paleressompoulle ◽  
Christelle Baunez
Keyword(s):  
Subthalamic Nucleus ◽  
Firing Pattern ◽  
Sucrose Solution ◽  
Critical Role ◽  
The Other ◽  
Reward Circuitry ◽  
Reward Delivery ◽  
Reward Pathway ◽  
Subthalamic Neurons ◽  
The Brain

It was recently shown that subthalamic nucleus (STN) lesions affect motivation for food, cocaine, and alcohol, differentially, according to either the nature of the reward or the preference for it. The STN may thus code a reward according to its value. Here, we investigated how the firing of subthalamic neurons is modulated during expectation of a predicted reward between two possibilities (4 or 32% sucrose solution). The firing pattern of neurons responding to predictive cues and to reward delivery indicates that STN neurons can be divided into subpopulations responding specifically to one reward and less or giving no response to the other. In addition, some neurons (“oops” neurons) specifically encode errors as they respond only during error trials. These results reveal that the STN plays a critical role in ascertaining the value of the reward and seems to encode that value differently depending on the magnitude of the reward. These data highlight the importance of the STN in the reward circuitry of the brain.

scholarly journals Nonstructural Protein NP1 of Human Bocavirus 1 Plays a Critical Role in the Expression of Viral Capsid Proteins

2016 ◽  
Vol 90 (9) ◽  
pp. 4658-4669 ◽  
Author(s):  
Wei Zou ◽  
Fang Cheng ◽  
Weiran Shen ◽  
John F. Engelhardt ◽  
Ziying Yan ◽  
...  
Keyword(s):  
Cystic Fibrosis ◽  
Capsid Protein ◽  
Nonstructural Protein ◽  
Critical Role ◽  
The Other ◽  
Capsid Proteins ◽  
Viral Capsid ◽  
Human Bocavirus ◽  
Human Airway ◽  
Viral Capsid Proteins

ABSTRACTA novel chimeric parvoviral vector, rAAV2/HBoV1, in which the recombinant adeno-associated virus 2 (rAAV2) genome is pseudopackaged by the human bocavirus 1 (HBoV1) capsid, has been shown to be highly efficient in gene delivery to human airway epithelia (Z. Yan et al., Mol Ther 21:2181–2194, 2013,http://dx.doi.org/10.1038/mt.2013.92). In this vector production system, we used an HBoV1 packaging plasmid, pHBoV1NSCap, that harbors HBoV1 nonstructural protein (NS) and capsid protein (Cap) genes. In order to simplify this packaging plasmid, we investigated the involvement of the HBoV1 NS proteins in capsid protein expression. We found that NP1, a small NS protein encoded by the middle open reading frame, is required for the expression of the viral capsid proteins (VP1, VP2, and VP3). We also found that the other NS proteins (NS1, NS2, NS3, and NS4) are not required for the expression of VP proteins. We performed systematic analyses of the HBoV1 mRNAs transcribed from the pHBoV1NSCap packaging plasmid and its derivatives in HEK 293 cells. Mechanistically, we found that NP1 is required for both the splicing and the read-through of the proximal polyadenylation site of the HBoV1 precursor mRNA, essential functions for the maturation of capsid protein-encoding mRNA. Thus, our study provides a unique example of how a small viral nonstructural protein facilitates the multifaceted regulation of capsid gene expression.IMPORTANCEA novel chimeric parvoviral vector, rAAV2/HBoV1, expressing a full-length cystic fibrosis transmembrane conductance regulator (CFTR) gene, is capable of correcting CFTR-dependent chloride transport in cystic fibrosis human airway epithelium. Previously, an HBoV1 nonstructural and capsid protein-expressing plasmid, pHBoV1NSCap, was used to package the rAAV2/HBoV1 vector, but yields remained low. In this study, we demonstrated that the nonstructural protein NP1 is required for the expression of capsid proteins. However, we found that the other four nonstructural proteins (NS1 to -4) are not required for expression of capsid proteins. By mutating theciselements that function as internal polyadenylation signals in the capsid protein-expressing mRNA, we constructed a simple HBoV1 capsid protein-expressing gene that expresses capsid proteins as efficiently as pHBoV1NSCap does, and at similar ratios, but independently of NP1. Our study provides a foundation to develop a better packaging system for rAAV2/HBoV1 vector production.

Eternal Guests, Mimics, and Dönme: The Place of German and Turkish Jews in Modern Turkey

2007 ◽  
Vol 37 ◽  
pp. 5-30 ◽  
Author(s):  
Kader Konuk
Keyword(s):  
Critical Role ◽  
The Other ◽  
Turkish Republic ◽  
German Jews ◽  
Other Hand ◽  
Turkish Culture ◽  
The Status ◽  
Modern Turkey ◽  
The One ◽  
European Civilization

AbstractThe place of Jews was highly ambiguous in the newly founded Turkish Republic: In 1928 an assimilationist campaign was launched against Turkish Jews, while only a few years later, in 1933, German scholars—many of them Jewish—were taken in so as to help Europeanize the nation. Turkish authorities regarded the emigrants as representatives of European civilization and appointed scholars like Erich Auerbach to prestigious academic positions that were vital for redefining the humanities in Turkey. This article explores the country's twofold assimilationist policies. On the one hand, Turkey required of its citizens—regardless of ethnic or religious origins—that they conform to a unified Turkish culture; on the other hand, an equally assimilationist modernization project was designed to achieve cultural recognition from the heart of Europe. By linking historical and contemporary discourses, this article shows how tropes of Jewishness have played—and continue to play—a critical role in the conception of Turkish nationhood. The status of Erich Auerbach, Chair of the Faculty for Western Languages and Literatures at İstanbul University from 1936 to 1947, is central to this investigation into the place of Turkish and German Jews in modern Turkey.

Introducing the First Management Control Systems: Evidence from the Retail Sector

2007 ◽  
Vol 82 (1) ◽  
pp. 265-293 ◽  
Author(s):  
Tatiana Sandino
Keyword(s):  
Control Systems ◽  
Management Control ◽  
The Other ◽  
Management Control Systems ◽  
Retail Sector ◽  
First Category ◽  
Better Than

Focusing on a sample of U.S. retailers, I study the management control systems (MCS) that firms introduce when they first invest in controls, and identify four categories of initial MCS, which are defined in terms of the purposes these MCS fulfill. The first category, “Basic MCS,” is adopted to collect information for planning, setting standards, and establishing the basic operations of the firm. The other three categories are contingent on more specific purposes: “Cost MCS” focus on enhancing operating efficiencies and minimizing costs; “Revenue MCS” are introduced to foster growth and be responsive to customers; and “Risk MCS” focus on reducing risks and protecting asset integrity. I hypothesize and find that the choice among these categories reflects the firms' strategy, and that firms that choose initial MCS better suited to their strategy perform better than others.

Verb paradigm in Tomo Kan Dogon: interconnections of polypredicative constructions, grammaticalization, and tonology

2021 ◽  
pp. 252-268
Author(s):  
V. V. Dyachkov ◽  
Keyword(s):  
Critical Role ◽  
The Other ◽  
Anal Ysis ◽  
Syntactic Position ◽  
The Family ◽  
Similar Range ◽  
Tonal Contour ◽  
Relationship Of

The paper deals with the grammaticalization problems in Tomo Kan (Dogon family, Niger-Congo) and, in particular, with the diachronic relationship of polypredicative constructions and TAM markers. Dogon languages are characterized by TAM systems that seem to be dia-chronically unstable since markers with a similar range of meanings go back to different lexi-cal sources in different languages of the family. TAM markers are apparently associated with polypredicative constructions, which are very common in Dogon and preserve some of their morphosyntactic properties. At the same time, Dogon languages are characterized by complex tonal changes triggered not only by phonological context but also by the syntactic position of constituents. These tonal changes, frequently referred to as tonosyntax, accompany the formation of polypredicative constructions and other syntactic phenomena. A thorough inves-tigation of Tomo Kan TAM markers shows their tonosyntactic properties to resemble those of polypredicative constructions. Moreover, assuming that tonosyntax of polypredicative con-structions triggers certain tonal contour overlays, one can account for tonal alternations ob-served in TAM forms which would have been left otherwise unexplained. However, the anal-ysis also reveals that at least two classes of TAM forms must be distinguished in Tomo Kan: one of them inherits the tonosyntax of polypredicative constructions while the other does not. A hypothesis is put forward that the latter class has a different source of grammaticalization and is probably associated with verb stem incorporation rather than with polypredication. Methodologically, the paper shows a critical role of tonology in the analysis of grammaticalization processes in tonal languages.

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