management control
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2022 ◽  
Vol 33 (88) ◽  
pp. 13-28
Celliane Ferraz Pazetto ◽  
Ilse Maria Beuren

ABSTRACT The aim of this study was to analyze the influence of the design of management control systems (MCSs) on interorganizational cooperation and the moderating role of companies’ identification with their technology park. The conditions that promote the emergence of interorganizational cooperation are indicated in the literature as an important research gap, as well as the little evidence about how MCS design influences cooperation, especially in relationships based on innovation. MCSs in interorganizational partnerships have been shown to be relevant for the coordination and maintenance of the relationship, and this study reveals that MCSs promotes cooperative behaviors among the companies associated with the technology parks. The interorganizational identification of the companies with their park was moderately present, thus prompting the inclusion of social and relational aspects in interorganizational studies, which remain scarcely explored in the literature. The MCSs of the parks are focused on stimulating the companies’ cooperation, which is one purpose of this partnership. By not confirming the moderating effect of identification, it was verified that this construct drives cooperation in a way that is dissociated from the MCSs. A survey was conducted in organizations associated with Porto Digital and with the São José dos Campos Technology Park, and it had the participation of 187 managers. To analyze the data the partial least squares structural equation modeling technique was applied and the differences between the two parks were further analyzed. The MCSs design and interorganizational identification act as antecedents of the companies’ cooperation with their technology park. On the other hand, the direct and positive effect of the MCS design on cooperation is not moderated by how much these companies identify with the interorganizational relationship established. The paper contributes by identifying ways of fostering cooperation, one of the purposes of interorganizational agreements, as well as by providing evidence in a context that is scarcely addressed in the literature.

2022 ◽  
Vol 33 (88) ◽  
pp. 29-45
Ana Paula Capuano da Cruz ◽  
Anderson Betti Frare ◽  
Monique Couto Accadrolli ◽  
Vagner Horz

ABSTRACT The aim of this article was to investigate the effects of informal controls on psychological empowerment and job satisfaction. Despite previous studies having analyzed the role of certain management control systems in individual results, such as psychological empowerment and job satisfaction, the evidence on informal controls within this context is inconclusive. Credit union systems play a considerable role in economic growth, regional development, and employability. We therefore explore the perception of directors and managers of business units of one of the biggest cooperative systems regarding the informal controls used. Considering that job satisfaction has a series of implications for organizations (for example in employee loyalty and job performance), it is important to understand its determinants. The literature points to the growing concern among contemporary organizations about informal controls. Various studies focus on understanding the role of these controls and their respective effects on organizational and individual behaviors. From the individual perspective, there is a need to analyze the indirect effects of management controls on individual aspects by means of psychological variables. Thus, this study provides new evidence on informal controls in organizations by exploring the intervening role of psychological empowerment and the (beneficial) effects on job satisfaction. In addition, the study provides a methodological contribution to the national research on management control by adding an analysis based on mixed methods. A survey was applied to directors and managers of business units of one of the biggest credit union systems in Brazil. The data were analyzed using a mixed methods approach: partial least squares structural equation modeling and fuzzy-set qualitative comparative analysis. Informal controls are directly and indirectly associated (via empowerment) with job satisfaction. Moreover, the findings indicate more than one solution for high job satisfaction.

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Idun Garmo Mo

Purpose The purpose of this paper is to investigate efforts to manage institutional complexity in a state-owned enterprise, the roles of explicated values in these efforts and how these values interact with each other and other influential management controls. Design/methodology/approach Exploratory case study in StateEnt, a state-owned enterprise that faces institutional complexity. The analysis is based on interviews, observations and documents and concepts from the management control literature and institutional logics are applied. Findings Findings from this study suggest that a structural differentiation have separated two logics in different departments and two of the explicated values have become symbols of these logics taking on various roles in negotiations. Tension between the departments is heightened because the departments legitimize logic enactment through mobilizing different socio-technical dyads of management control. The division of responsibility between these departments still ensures that they need to collaborate and make compromises. The study also finds that exogenously imposed constraints have a significant influence on organizational activities, which is further strengthened due to internally developed management controls embedded in the same logic. Research limitations/implications The study contributes with deeper understanding of values as control, and how these interact with other control forms to influence organizational activity. Herein, the importance of regulatory controls in state-owned enterprises is also highlighted. A limitation of this study is the limited size of the organization under investigation. Originality/value The explicit emphasis on values as a control in studies on management control issues in institutionally complex environments is underemphasized in the literature.

2022 ◽  
Andara Muhlisidina ◽  
dennisa rachma fitriani ◽  
Luluk Yuliyana

This study aims to determine the management control is applied to the family firm so that it can affect the performance of management. This research is qualitative approach. The object of this research is Tahu Mekar Group that located in Ngunut. Data collection methods used were interviews, observation and document analysis. Resultsfrom this study indicate that the performance of management improvement achieved is quite affected family company of the Management control is less aware ofits existence.

Mathematics ◽  
2022 ◽  
Vol 10 (2) ◽  
pp. 253
Sara Rahmati ◽  
Mohammad Hossein Mahdavi ◽  
Saeid Jafarzadeh Ghoushchi ◽  
Hana Tomaskova ◽  
Gholamreza Haseli

The management control system in an industry is managerial, directional, hindrance, and cohesive action in order to cohere and regulate various branches and sub-branches. In fact, it is a system that supports the real state of matters in the right way. This method is intended at assuring that the purposes and activities carried out have the desired outcomes and eventually lead to the objects and purposes of the company. In this matter, the financial and non-financial management control system is essential both when it comes to strategy community; Consequently, in this paper, the management control system is classified into financial and non-financial categories because such analysis gives a chance to get a broad assessment of a management control system relationship in organizations. In this paper, we evaluate the relationship between business strategy and management control system and their influences on financial performance measurement of a manufacturer (a case study of Maral co.) with the use of Merchant’s theory. Furthermore, In this case, a decision-making strategy centered on the FMEA is used to identify and prioritize risk factors financial of the control system in companies. Nevertheless, because this strategy has some significant limitations, this research has presented a decision-making approach depending on Z-number theory. For tackle, some of the RPN score’s drawbacks, the suggested decision-making methodology combines the Z-SWARA and Z-WASPAS techniques with the FMEA method. The findings reveal that in the non-financial management control system element, customer satisfaction, and in the financial component, cost standards are at the largest level of weight. Furthermore, the strategic planning factor with a rate of 2.95 and the deviation analysis factor with a rate of 2.87 is at the lowest level, respectively. In sum, market or industry changes are the primary cause of risk in businesses, according to FMEA methodology and the opinions of three professionals.

2022 ◽  
Vol 14 (2) ◽  
pp. 702
Milena P. Ilić ◽  
Marko Ranković ◽  
Milutin Dobrilović ◽  
Rocsana Bucea-Manea-Țoniş ◽  
Larisa Mihoreanu ◽  

The study makes, under a new configuration of the circular economy, a cross-country analysis based on the Competitiveness and Innovation Indicators in the E.U., i.e., two sub-criteria: private investments, jobs, and gross value added; and patents related to recycling and secondary raw materials as a proxy for innovation. The analysis proved that investments influence the number of patents, and participate in societal transformation. A further cluster analysis classified countries on the level of innovation. The cluster analysis in SPSS centres on significant potential, weaknesses, impact, and waste management control through blockchain technology. It is found that the factors that influence innovation, according to the Global Competitiveness Report, link the business dynamism and innovation capability with the capacity to sustain resilient ideas, such as competitive intelligence and social entrepreneurship. The discussions aim to prove that the efforts to rethink the circular economy principles contribute to its conceptual and societal transformation role through the implementation of innovative processes, inventive solutions, and blockchain technologies, and their social consequences to solve environmental problems. Once understood and accepted, CE will drive sustainable behaviour.

2022 ◽  
Vol 2022 ◽  
pp. 1-13
Liang Zou ◽  
Sisi Shu ◽  
Xiang Lin ◽  
Kaisheng Lin ◽  
Jiasong Zhu ◽  

Bus passenger flow prediction is a critical component of advanced transportation information system for public traffic management, control, and dispatch. With the development of artificial intelligence, many previous studies attempted to apply machine learning models to extract comprehensive correlations from transit networks to improve passenger flow prediction accuracy, given that the variety and volume of traffic data have been easily obtained. The passenger flow on a station is highly affected by various factors such as the previous time step, peak hours or nonpeak hours, and extracting the key features from the data is essential for a passenger flow prediction model. Although the neural networks, k -nearest neighbor, and some deep learning models have been adopted to mine the temporal correlations of the passenger flow data, the lack of interpretability of the influenced variables is still a big problem. Classical tree-based models can mine the correlations between variables and rank the importance of each variable. In this study, we presented a method to extract passenger flow of different routes on the station and implemented a XGBoost model to find the contributions of variables to the prediction of passenger flow. Comparing to benchmark models, the proposed model can reach state-of-the-art prediction accuracy and computational efficiency on the real-world dataset. Moreover, the XGBoost model can interpret the predicted results. It can be seen that period is the most important variable for the passenger flow prediction, and so the management of buses during peak hours should be improved.

Water ◽  
2022 ◽  
Vol 14 (1) ◽  
pp. 102
Charles R. Ortloff

The Inka site of Tipon had many unique hydraulic engineering features that have modern hydraulic theory counterparts. For example, the Tipon channel system providing water to the Principal Fountain had a channel contraction inducing critical flow as determined by CFD analysis- this feature designed to induce flow stability and preserve the aesthetic display of the downstream Waterfall. The Main Aqueduct channel sourced by the Pukara River had a given flow rate to limit channel overbank spillage induced by a hydraulic jump at the steep-mild slope transition channel location as determined by use of modern CFD methods- this flow rate corresponds to the duplication of the actual flow rate used in the modern restoration using flow blockage plates placed in the channel to limit over-bank spillage. Additional hydraulic features governing the water supply to agricultural terraces for specialty crops constitute further sophisticated water management control systems discussed in detail in the text.

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