Management Control Practices as Performance Facilitators in a Crisis Context Article Swipe
Adelaide Martins
,
Cidália Oliveira
,
Rui Silva
,
Manuel Castelo Branco
·
YOU?
·
· 2023
· Open Access
·
· DOI: https://doi.org/10.3390/admsci13070163
YOU?
·
· 2023
· Open Access
·
· DOI: https://doi.org/10.3390/admsci13070163
In modern times, disruptive contexts have challenged the functioning of organisations, as shown by recent events, such as the COVID-19 pandemic and the current war in Europe. The literature highlights the role of management control practices (MCP) as resources that help to improve decision-making processes and organisational performance and competitiveness in a crisis context. In response to stakeholders’ pressures, companies are integrating Corporate Social Responsibility (CSR) issues into their measurement and control systems. The aim of this research is to examine whether companies perceive MCP as a resource to support the decision-making process and contribute to organisational performance and competitiveness in a crisis environment, as well as to ascertain the perceived role of CSR in MC. A survey by questionnaire was conducted among the 250 major exporting companies in Portugal. Results show that in a crisis context of uncertainty and unpredictability such as the COVID-19 pandemic organisations perceive MCP as having (1) a significant influence on organisational performance and on leveraging organisational competitiveness; (2) a significant link with CSR. In general terms, this study provides new insights into the perceptions of the role of MCP as a valuable resource to achieve organisational competitiveness and performance in disruptive social and economic contexts.
Related Topics
Concepts
Context (archaeology)
Corporate social responsibility
Control (management)
Business
Crisis management
Perception
Process (computing)
Management control system
Public relations
Resource (disambiguation)
Marketing
Political science
Management
Psychology
Economics
Computer network
Biology
Paleontology
Neuroscience
Operating system
Computer science
Metadata
- Type
- article
- Language
- en
- Landing Page
- https://doi.org/10.3390/admsci13070163
- https://www.mdpi.com/2076-3387/13/7/163/pdf?version=1689056309
- OA Status
- gold
- Cited By
- 7
- References
- 128
- Related Works
- 10
- OpenAlex ID
- https://openalex.org/W4384068074
All OpenAlex metadata
Raw OpenAlex JSON
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https://openalex.org/W4384068074Canonical identifier for this work in OpenAlex
- DOI
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https://doi.org/10.3390/admsci13070163Digital Object Identifier
- Title
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Management Control Practices as Performance Facilitators in a Crisis ContextWork title
- Type
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articleOpenAlex work type
- Language
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enPrimary language
- Publication year
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2023Year of publication
- Publication date
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2023-07-11Full publication date if available
- Authors
-
Adelaide Martins, Cidália Oliveira, Rui Silva, Manuel Castelo BrancoList of authors in order
- Landing page
-
https://doi.org/10.3390/admsci13070163Publisher landing page
- PDF URL
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https://www.mdpi.com/2076-3387/13/7/163/pdf?version=1689056309Direct link to full text PDF
- Open access
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YesWhether a free full text is available
- OA status
-
goldOpen access status per OpenAlex
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https://www.mdpi.com/2076-3387/13/7/163/pdf?version=1689056309Direct OA link when available
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Context (archaeology), Corporate social responsibility, Control (management), Business, Crisis management, Perception, Process (computing), Management control system, Public relations, Resource (disambiguation), Marketing, Political science, Management, Psychology, Economics, Computer network, Biology, Paleontology, Neuroscience, Operating system, Computer scienceTop concepts (fields/topics) attached by OpenAlex
- Cited by
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7Total citation count in OpenAlex
- Citations by year (recent)
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2025: 3, 2024: 2, 2023: 2Per-year citation counts (last 5 years)
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128Number of works referenced by this work
- Related works (count)
-
10Other works algorithmically related by OpenAlex
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