"Teatro alla Scala" di Milano. Il sistema di misurazione delle performance

2012 ◽  
pp. 117-139
Author(s):  
Mariarita Pierotti
Keyword(s):  
Control System ◽  
Management Control ◽  
Performance Measurement System ◽  
Key Factors ◽  
Management Control System ◽  
Cultural Organizations ◽  
Organizational Functions ◽  
Opera Houses

The Teatro alla Scala in Milan is playing a position of primary artistic interest in the field of national and international Opera and Drama. This paper aims to analyze the control system adopted by this Institution in order to develop some remarks about the relevance of management control system in Italian cultural organizations. In the past, in these realities the incisive public presence has often hindered the development of such managerial processes. The research has been carried out through a deductive quality methodology. This means that, empirical research has been realized later than the study of the literature on the topic. The case study has been carried out by submitting an interview to the responsible of Management Control. The empirical investigation has led us to develop some observations about management control organizational functions in the Opera houses. The paper identifies the key factors influencing the role of performance measurement system.

scholarly journals Peran Levers of Control Terhadap Hubungan Antara Perencanaan Strategis dan Kinerja UMKM

2019 ◽  
Vol 1 (3) ◽  
pp. 166-174
Author(s):  
Praja Hadi Saputra ◽  
Hamid Bone ◽  
Indah Permatasari
Keyword(s):  
Control System ◽  
Sem Analysis ◽  
Management Control ◽  
Strategy Formulation ◽  
Management Control System ◽  
Controlling System ◽  
Mediation Hypothesis ◽  
Indirect Relationship ◽  
Levers Of Control

This study investigates the role of levers-of-control (LOC) based controlling system in the strategy formulation and MSME performance relationship in Samarinda. Through a survey conducted on the leadership (controller) of MSMEs in Samarinda City, this study evidenced the role of management control systems in the strategy formulation and MSME performance relationship. Of the 49 responses of MSME leaders, processed using PLS-SEM analysis, this study provided empirical evidence that the strategy formulation had a positive relationship with MSME performance. In addition, the indirect relationship between the two (mediation) through LOC-based management system supported the mediation hypothesis that the LOC-based management control system affects the strategy formulation and MSME performance relationship. In other words, it can be concluded that the management control system can increase the strategy formulation role that leads to MSME performance betterment.  

scholarly journals Exploring the Relationship between Formal Management Control Systems, Organisational Performance and Innovation: The Role of Leadership Characteristics

2021 ◽  
Vol 14 (1) ◽  
pp. 207-224
Author(s):  
Dhiona Ayu Nani ◽  
Vera Apri Dina Safitri
Keyword(s):  
Control System ◽  
Management Control ◽  
Policy Implications ◽  
Equation Modeling ◽  
Leadership Characteristics ◽  
Future Research ◽  
Organisational Performance ◽  
Management Control System ◽  
The Relationship

Manuscript type: Research paper Research aims: This study aims to examine the relationship between the formal management control system (MCS) on organisational performance and innovation. It also evaluates the role of leadership characteristics as the moderating variable between MCS and innovation. Design/Methodology/Approach: This study employs a survey questionnaire, and data collected from business units of Indonesian manufacturing and services firms. The warp partial least squares structural equation modeling (PLS-SEM) approach was employed to analyse the data and test the proposed model. Research findings: The findings demonstrate that: (1) A welldesigned formal MCS can improve organisational performance and innovation; (2) managers with good characteristics such as showing good behaviour through compliance with company rules, involving themselves in subordinates’ activities, and supporting subordinates’ ideas, can improve subordinates’ creativity in producing innovation. Theoretical contribution/Originality: This study expands the existing literature by examining the role of leadership characteristics as a moderating variable between the formal management control system (MCS) and innovation. Practitioner/Policy implications: The findings of this study demonstrate that, for Indonesian firms to compete in globally-competitive markets, they need to implement well-designed formal MCS. For formal MCS to contribute to innovation, managers who demonstrate good leadership characteristics are crucial. Research limitation/Implications: Future research can investigate comparative analyses of different ASEAN countries since different Asian countries have different dominant cultures and values, which may have some impact on MCS, organisational performance and innovation. It may also consider how different types of MCS improve organisational performance and innovation performance.

scholarly journals ECO-BASED REASONED ACTION MODEL: THE ROLE OF MANAGEMENT CONTROL SYSTEM

2020 ◽  
Vol 4 (2) ◽  
pp. 57-72
Author(s):  
Eka Ardhani Sisdyani
Keyword(s):  
Control System ◽  
Control Systems ◽  
Reasoned Action ◽  
Management Control ◽  
Management Control Systems ◽  
Management Control System ◽  
New Information ◽  
Action Model ◽  
Green Behavior

This paper aims to enrich Fishbein and Azjen’s Theory of Reasoned Action  in predicting the emergence of green behavior by adding institutional-based control system to maintain green intention’s stability.  Intention’s stability is a crucial construct in realizing green behavior, though, it is affected by several instances such as: resources availability, individual capabilities, new information, and cooperation and commitment of individuals. For that reason, it is plausible to argue that the existence of institutional-based control directing green behavior, such as eco-based management control systems, namely levers of eco-control, can maintain and augment one’s intention to pursue green behavior. Thus, the paper contributes in enriching the knowledge of the emergence and persistence of green behavior in organizations.

Hospital accreditation systems and salience of organisational tensions

2021 ◽  
Vol 35 (9) ◽  
pp. 57-80
Author(s):  
Geraldine Robbins ◽  
Breda Sweeney ◽  
Miguel Vega
Keyword(s):  
Active Role ◽  
Management Control ◽  
External Control ◽  
Hospital Accreditation ◽  
Management Control System ◽  
Content Type ◽  
Prior Literature ◽  
Depth Interviews

PurposeThis study examines how an externally imposed management control system (MCS) – hospital accreditation – influences the salience of organisational tensions and consequently attitudes of management towards the system.Design/methodology/approachData are collected using a case study of a large public hospital in Spain. In-depth interviews were conducted with 27 senior and middle managers across different functions. Relying on the organisational dualities classification in the literature, tensions are unpacked and analysed.FindingsEvidence is presented of how hospital accreditation increases the salience of organisational tensions arising from exposition of the organisational dualities of learning, performing, organising and belonging. Salient tensions were evident in the ambivalent attitudes of management towards the hospital accreditation system.Practical implicationsThe role of mandatory external control systems in exposing ambivalence and tensions will be of interest to organisational managers.Originality/valueThe study extends the management control literature by identifying an active role for an external MCS (accreditation) in increasing the salience of organisational tensions and triggering ambivalence. Contrary to the prior literature, the embedding of both poles of an organisational duality into the MCS is not a necessary precondition for increased tension salience. The range of attitudes towards MCSs beyond those specified in the previous literature (positive/negative/neutral) is extended to include ambivalence.

The Company

2020 ◽  
pp. 165-203
Keyword(s):  
Control System ◽  
Information Technologies ◽  
Management Practices ◽  
Management Control ◽  
Internationalization Process ◽  
Management Control System ◽  
Direct Observations ◽  
Short Period ◽  
The Subject

This chapter presents a Portuguese company of the information technologies industry that did an internationalization process and has implemented a management control system with a very interesting complexity level and that, in reality, crosses the theory present in the different bibliographical references on the subject, with the experience and business practice of its management. Such management practices were so helpful that, in a short period, the company could internationalize its activity and turnover went from 10 million euros to 60 million euros, becoming a reference of its industry in Portugal. It should be noted that the case study was developed through the triangulation of different information sources, such as interviews and meetings, direct observations of management control practices, as well as consultation of documents and internal reports. The authors characterize the company and its evolution, national and international, as well as the management control system implemented with reference to the instruments developed in the previous chapters.

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