scholarly journals MANAGEMENT CONTROL SYSTEMS IN MADEIRA ISLAND LARGEST FIRMS: EVIDENCE ON THE BALANCED SCORECARD USAGE

2010 ◽  
Vol 11 (4) ◽  
pp. 652-670 ◽  
Author(s):  
Carla Curado ◽  
José Manica
Keyword(s):  
Control Systems ◽  
Balanced Scorecard ◽  
Management Control ◽  
Management Control Systems ◽  
Future Research ◽  
Research Directions ◽  
The Balanced Scorecard ◽  
Madeira Island ◽  
Managerial Implications ◽  
Future Research Directions

This paper describes the findings of an exploratory study on the use of management control systems in Madeira Island providing evidence on the Balanced Scorecard (BSC) usage. Empirical data collected illustrates the degree of BSC usage at the Island's biggest corporations and provides response to the research questions. The findings reveal remarkable differences concerning management control systems’ use across corporations in the study and previous research reports from other regions. Finally, this study discusses managerial implications and includes invitations to future research directions. Santrauka Straipsnyje pateikiami duomenys apie mokslini valdymo kontroles sistemu tyrima, atlikta Madeiros saloje naudojant subalansuotos apskaitos duomenis. Surinkti empiriniai duomenys rodo naudojimasi subalansuotos apskaitos modeliu didžiausiose salos korporacijose ir pateikia atsakymus i tyrimo klausimus. Tyrimo duomenys atskleidžia svarbius skirtumus tarp valdymo kontroles sistemu naudojimo ivairiose imonese, lyginant kitu regionu ankstesniu tyrimu ataskaitas. Šiame tyrime aptariama organizaciju vadybos reikšme, kviečiama aptarti būsimu moksliniu tyrimu kryptis.

Sustainability reporting integrated into management control systems

2015 ◽  
Vol 27 (2) ◽  
pp. 189-207 ◽  
Author(s):  
Jennifer Kerr ◽  
Paul Rouse ◽  
Charl de Villiers
Keyword(s):  
Control Systems ◽  
Balanced Scorecard ◽  
Sustainability Reporting ◽  
Management Control ◽  
Management Control Systems ◽  
Management Control System ◽  
Content Type ◽  
The Balanced Scorecard ◽  
External Reporting

Purpose – This paper aims to examine how three different organisations integrate sustainability reporting into management control systems (MCS). Design/methodology/approach – A case study examination of sustainability reporting integrated into MCS in three New Zealand organisations. Findings – The integration of sustainability reporting into MCS holds advantages for organisations to operationalise sustainability objectives, broaden stakeholder accountability as well as intensify interactions with stakeholders, formalise organisation beliefs and improve communication of sustainability measures internally. While frameworks such as the balanced scorecard (BSC) can facilitate implementation of sustainability reporting, some organisations may choose to fully integrate the latter into their management control system. Originality/value – Sustainability reporting is sometimes seen as an external reporting philosophy that can be managed as a separate project. The authors show it can be integrated into MCS, either entirely or through tools such as the BSC. The authors develop a framework that may be useful in future studies to locate our case organisations.

scholarly journals A Conceptual Framework and Propositions for the Acceptance of Mobile Services

2007 ◽  
Vol 2 (2) ◽  
pp. 61-73 ◽  
Author(s):  
Sally Rao ◽  
Indrit Troshani
Keyword(s):  
Mobile Services ◽  
User Acceptance ◽  
Future Research ◽  
Research Directions ◽  
Consumer Adoption ◽  
Business Opportunities ◽  
Managerial Implications ◽  
Lead Users ◽  
Future Research Directions ◽  
Insight Into

Mobile services are heralded to create a tremendous spectrum of business opportunities. User acceptance of these services is of paramount importance. Consequently, a deeper insight into theory-based research is required to better understand the underlying motivations that lead users to adopting mobile services. As mobile services bring additional functional dimensions, including hedonic and experiential aspects, using extant models for predicting mobile services acceptance by individuals may be inadequate. The aim of this paper is to explore, analyse and critically assess the use of existing acceptance theories in the light of the evolving and ubiquitous mobile services and their underlying technologies. Constructs affecting consumer adoption behaviour are discussed and relevant propositions are made. Managerial implications are explored and future research directions are also identified.

The fate of the balanced scorecard: alternative problematization and competing networks

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tharusha N. Gooneratne ◽  
Zahirul Hoque
Keyword(s):  
Control Systems ◽  
Balanced Scorecard ◽  
Actor Network Theory ◽  
Management Control ◽  
Sri Lankan ◽  
Specific System ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Study Approach ◽  
System Data

Purpose This paper aims to report on an empirical investigation of the fate of the balanced scorecard (BSC) approach in an organization. Design/methodology/approach Building on actor-network theory and using a qualitative case study approach, this study analyses how across time certain actors attempted to build a competing network in the organization to gain support for their underlying rationales for replacing the BSC with a budgeting system. Data were collected using interviews, observations and archival data from a Sri Lankan commercial bank. Findings This paper finds that despite the enthusiastic journey with all its potentials to be a sustainable accounting innovation, the attraction towards the BSC innovation by the organization appeared to be temporary because the BSC knowledge claims that were advanced by its promoters had not been widely accepted by those involved in the practice. Such a consequence of innovation diffusion appeared to be the result of the failure of the innovation promoters in coordinating the heterogeneous interests of various actors involved in the practice. This study concludes that the BSC failed to be sustained, amid varying ideologies and interests of powerful actors across time and opponent actors’ perceived deficiencies in its adapted design attributes. Research limitations/implications Although the findings relate to a Sri Lankan case, they offer important insight into how parallel, competing networks advocating different control systems may exist in an organization, and that the sustainability of a specific system may depend upon the efforts and the relative power of the advocators of that system. Practical implications This paper sheds useful insights for practitioners on the effective implementation of accounting innovations and managing management control systems in organizations amid tensions associated with competing networks. Originality/value The outcomes enhance the knowledge of how multiple networks operating in an organization could compete with one another, with the result that one network may fall apart while another network gains prominence in the corporate landscape across time, amid varying interests of key actors, their actions and interessement devices used.

Value Co-Creation in Cloud Services

2013 ◽  
pp. 74-91 ◽  
Author(s):  
Ammar Rashid ◽  
William Yu Chung Wang ◽  
Felix B. Tan
Keyword(s):  
Service Providers ◽  
Practical Experience ◽  
Cloud Services ◽  
Future Research ◽  
Research Directions ◽  
Technical Aspects ◽  
Creation Process ◽  
Managerial Implications ◽  
Future Research Directions

In recent years, there has been considerable interest in cloud services in academic literature. Most research in this area has focused on the technical aspects of designing and implementing cloud services, with few studies focusing on understanding the value of cloud services and the processes by which consumer and service providers engage each other to co-create these services. This chapter explains the co-creation processes, and, the role of consumer in the value co-creation process of cloud services. It incorporates extant marketing and information systems literature, industry reports, and practical experience reflections to highlight the significance of cloud services. The drivers of co-creation are explored with the description of co-creation processes and the underlying factors involved in value co-creation of cloud services. The chapter concludes by outlining the opportunities associated with the development of cloud services, noting future research directions and discussing academic and managerial implications.

Specification, Development, and Verification of CASCADAS Autonomic Computing and Networking Toolkit

2011 ◽  
pp. 65-96 ◽  
Author(s):  
Antonio Manzalini ◽  
Nermin Brgulja ◽  
Roberto Minerva ◽  
Corrado Moiso
Keyword(s):  
Autonomic Computing ◽  
Management Control ◽  
Experimental Results ◽  
Future Research ◽  
Research Directions ◽  
Future Research Directions ◽  
New Challenges ◽  
Eu Project ◽  
And Storage ◽  
Autonomic Communications

Increasing complexity, heterogeneity, and dynamism of current networks (telecommunications, ICT, and Internet) are making current computational and communication infrastructures brittle, inefficient, and almost unmanageable. As a matter of fact, computing and storage are progressively embedded in all sorts of nodes and devices that are interconnected through a variety of (wireless and wired) technologies in Networks of Networks (NoNs). Dynamicity, pervasivity, and interconnectivity of future NoNs will increase the complexity of their management, control, and optimization more and more, and will open new challenges for service delivery in such environments. Autonomic communications principles and technologies can provide effective computing and networking solutions overcome these bottlenecks and to foster such challenging evolution. This chapter presents the main concepts of an autonomic communications toolkit designed and developed in the EU project CASCADAS for creating and supervising service networking ecosystems, structured as ensembles of distributed and cooperating autonomic components. Moreover, it describes several use-cases developed for its validation and demonstration and reports the experimental results to assess the toolkit performances. A brief overview of future research directions concludes the chapter.

A Proposed Framework for Mobile Services Adoption

2008 ◽  
pp. 193-215 ◽  
Author(s):  
Indrit Troshani ◽  
Sally Rao Hill
Keyword(s):  
Mobile Services ◽  
Future Research ◽  
Research Directions ◽  
Business Opportunities ◽  
Managerial Implications ◽  
Future Research Directions

Mobile services are touted to create a significant spectrum of business opportunities. Acceptance of these services by users is, therefore, of paramount importance. Consequently, a deeper insight is required to better understand the underlying motivations leading users to adopting mobile services. Further, enhanced understanding would also help designing service improvements and appropriate adoption strategies. Most of the existing theoretical acceptance models available originate from organisational contexts. As mobile services bring additional functional dimensions, such as hedonic or experiential aspects, using extant models for predicting mobile services acceptance by individuals may be inadequate. The aim of this chapter is to explore and critically assess the use of existing acceptance theories in the light of evolving mobile services. Constructs affecting adoption behaviour are discussed and relevant extensions are made which culminate with a framework for mobile services adoption. Managerial implications are explored and future research directions are also identified.

In the field of tension between creativity and efficiency: a systematic literature review of management control systems for innovation activities

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Philipp Lill ◽  
Andreas Wald ◽  
Jan Christoph Munck
Keyword(s):  
Systematic Review ◽  
Control Systems ◽  
Systems Design ◽  
Management Control ◽  
Management Control Systems ◽  
Future Research ◽  
Content Type ◽  
Innovation Activities ◽  
Body Of Knowledge ◽  
Control Systems Design

PurposeThe number of theoretical and empirical research on management control of innovation activities has significantly increased. Existing studies in this field are characterized by a wide dispersion and a multitude of different definitions. The purpose of this article is to provide a systematic review of the literature on management control of innovation activities and to synthesize the current body of knowledge.Design/methodology/approachFollowing a systematic review approach, this article reviews 79 articles on management control for innovation activities from 1959 to 2019 and inductively derives a multi-dimensional framework.FindingsThe review of existing studies advances the debate about the detrimental versus beneficial character of management control systems for innovation, showing that the repressing character of control is not inherent to control itself, but emanates from the design of the respective management control system.Research limitations/implicationsThe multi-dimensional framework connects and combines existing research and thus synthesizes the current state of knowledge in this field. Additionally, the framework can guide practitioners to systematically assess context factors and consequences of their management control systems design, and it shows avenues for future research.Originality/valueThe scientific and practical value of this paper is the convergence of the current body of knowledge consisting of various definitions and conceptualizations and the identification of avenues for future research.

Perceived Organizational Climate and the Process of Salesperson Motivation

1982 ◽  
Vol 19 (2) ◽  
pp. 240-254 ◽  
Author(s):  
Pradeep K. Tyagi
Keyword(s):  
Organizational Climate ◽  
Extrinsic Motivation ◽  
Future Research ◽  
Research Directions ◽  
Intrinsic And Extrinsic Motivation ◽  
Managerial Implications ◽  
Future Research Directions ◽  
Valence Theory ◽  
Theory Of Motivation

The author examines how organizational climate contributes to salespersons’ intrinsic and extrinsic motivation to perform. On the basis of expectancy-valence theory of motivation, specific relationships between organizational climate and motivational components are tested using a sample of insurance salespersons. Managerial implications and future research directions are discussed.

Barriers to the Success of Total Quality Management Implementation in Vietnam's Textile and Garment Companies

2019 ◽  
Vol 10 (3) ◽  
pp. 57-73
Author(s):  
Emmanuel (Manos) Kalargiros ◽  
Cindy Strickler ◽  
Long Pham ◽  
Thomas DeNardin ◽  
Tatyana N Coomer
Keyword(s):  
Quality Management ◽  
Service Quality ◽  
Total Quality Management ◽  
Future Research ◽  
Total Quality ◽  
Research Directions ◽  
The World ◽  
Managerial Implications ◽  
Future Research Directions ◽  
The Common

Vietnam is classified as one of the five largest textile and garment exporters in the world. With its ambition to engage more effectively in the global textile and garment supply chains, Vietnam's textile and garment enterprises have been implementing total quality management (TQM) programs in order to improve their product and service quality. However, many of Vietnam's textile and garment enterprises are facing barriers to successful TQM implementation. The objective of this study is to empirically examine these barriers to TQM faced by Vietnam's textile and garment enterprises and to compare the results with previous studies conducted with U.S. and Mexican businesses. The results of this study indicate five barriers to Vietnam's textile and garment enterprises' successful TQM implementation. Among these five barriers, the common barrier shared by Vietnamese, US and Mexican businesses is that employees are resistant to change. Managerial implications and future research directions are discussed.

Consumers' Prior Experiences and Perceptions in Auto Repair Choice

1983 ◽  
Vol 47 (3) ◽  
pp. 82-91 ◽  
Author(s):  
Gabriel J. Biehal
Keyword(s):  
Information Search ◽  
Regression Models ◽  
Search Behavior ◽  
Future Research ◽  
Linear Regression Models ◽  
Research Directions ◽  
Determining Factors ◽  
Managerial Implications ◽  
Future Research Directions ◽  
Prior Experiences

A survey examined information search for auto repair services and its determining factors. As in other decision contexts, external search was limited. Linear regression models found that consumers' prior experiences were a major determinant of search behavior. Managerial implications and future research directions are briefly discussed.

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