Management control system ≈ Management control system
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MANAGEMENT CONTROL IN NON-PROFIT ORGANIZATIONS Open
У статті проведено узагальнення теоретичних аспектів організації управлінського контролю в неприбуткових організаціях. Доведено, що мета неприбуткової організації полягає не в досягненні прибутковості, а в обслуговуванні суспільства та окр…
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Reviewing and Theorizing the Unintended Consequences of Performance Management Systems Open
Different design choices in the controls used to manage performance often lead to a range of unintended consequences, which have profound effects on individuals and organizations. This paper presents a mixed review (both systematic and ecl…
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Creativity and Control: A Paradox—Evidence from the Levers of Control Framework Open
Both control and creativity are important drivers of organizational success (Gilson, Mathieu, Shalley, and Ruddy 2005; Hirst, van Knippenberg, Chen, and Sacramento 2011). However, they are often regarded as conflicting. We use the Levers o…
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Gamification in Management: Between Choice Architecture and Humanistic Design Open
Gamification in management is currently informed by two contradicting framings or rhetorics: the rhetoric of choice architecture casts humans as rational actors and games as perfect information and incentive dispensers, giving managers fin…
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The Impact of Management Control on Employee Motivation and Performance in the Public Sector Open
This study examines the relations among various types of management control, intrinsic and extrinsic motivation, and performance in the public sector. We draw on motivation crowding theory and self-determination theory to argue that four d…
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A new conceptual model of influences driving sustainability based on case evidence of the integration of corporate sustainability management control and reporting Open
Case study evidence from a large industrial firm is analysed with the purpose of constructing a new conceptual model of the influences that drive companies towards sustainability, and showing the advantages of integrating sustainability re…
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Harvest control rules in modern fisheries management Open
Harvest control rules have become an important tool in modern fisheries management, and are increasingly adopted to provide continuity in management practices, to deal with uncertainty and ecosystem considerations, and to relieve managemen…
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Organizational control in the context of remote working: A synthesis of empirical findings and a research agenda Open
The increasing diffusion of remote working puts organizational control in the foreground. As employees work at a distance from traditional offices and/or are geographically dispersed, companies are called upon to influence their willingnes…
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Sustaining multiple logics within hybrid organisations Open
Purpose The purpose of this paper is to explore how accounting and control practices contribute to the persistence of the multiple logics that characterise hybrid organizations, i.e. organizations that constantly incorporate elements from …
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Algorithmic <span>HRM</span> control in the gig economy: The app‐worker perspective Open
Work in the gig economy is championed by platform organizations as affording individuals the flexibility to decide when, where, and how much they wish to work. The reality is more complex. In app‐based gig work, we propose the concept of “…
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Resource-Based View and SMEs Performance Exporting through Foreign Intermediaries: The Mediating Effect of Management Controls Open
Following the resource-based view, this research empirically explores the role of formal and informal management control in mobilizing export resources to develop export capabilities, influencing the export performance of small and medium-…
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From Generation to Generation: Changing Dimensions of Intergenerational Farm Transfer Open
The transfer of managerial control between generations on the family farm has long been understood as a critical and often problematic phase, with implications for both the individual farm business and more broadly, the sustainability of f…
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Management control in multinational companies: a systematic literature review Open
Executing management control across borders is crucial for multinational companies (MNCs). Various management control mechanisms serve to align foreign subsidiaries with corporate goals. Management control at MNCs has been subject of numer…
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The use of management control and performance measurement systems in SMEs Open
Purpose The purpose of this paper is to respond to recent calls for understanding how multiple management control (MC) and performance measurement (PM) systems are used simultaneously for managing performance, particularly in the context o…
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Does AI control or support? Power shifts after AI system implementation in customer relationship management Open
Many companies are currently investing in artificial intelligence (AI) because of its potential to increase customer satisfaction or finan cial performance. However, the success rates in implementing AI systems are low, partly due to tech…
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A decision theory perspective on complexity in performance measurement and management Open
Purpose The purpose of this paper is to apply the aspects of decision theory (DT) to performance measurement and management (PMM), thereby enabling the theoretical elaboration of volatility, uncertainty, complexity and ambiguity in the bus…
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Role and implementation of sustainability management control tools: critical aspects in the Italian context Open
Purpose The purpose of this paper is to show the relevance attributed to sustainability management control tools (SMCTs) and their real use. Mainly, this study aims to shed light on the approaches, motivations and difficulties encountered …
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Monitoring Viability and Sustainability in Healthcare Organizations Open
The paper aims to advocate the incorporating of the sustainability perspective into the management control system of healthcare organizations. The study is based on two main premises: (1) the evolution of business models towards a wide per…
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Conceptualizing dysfunctional consequences of performance measurement in the public sector Open
Performance measurement (PM) has become increasingly popular in the management of public sector organizations (PSOs). This is somewhat paradoxical considering that PM has been criticized for having dysfunctional consequences. Although ther…
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A literature review on the impact of digitalisation on management control Open
Digitalisation affects management control (MC). It leads to changes in the way MC activities are organised, performed and analysed. Companies of all industries, locations and sizes have to adapt their MC to digital circumstances, starting …
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Coping with the COVID-19 pandemic: the technical, moral and facilitating role of management control Open
Purpose The study analyses how management control supports the organisation's response to the COVID-19 pandemic lockdown. Design/methodology/approach Video interviews with top and middle-level managers who were directly involved in handlin…
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New Control Paradigm for Industry 5.0: From Big Models to Foundation Control and Management Open
Do we need a fundamental change in our professional culture and knowledge foundation for control and automation? If so, what are necessary and critical steps we must take to ensure such a change would take place effectively and efficiently…
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Does Stewardship Theory Provide a Viable Alternative to Control-Fixated Performance Management? Open
Stewardship theory provides an interesting alternative to agency theory, which in the recent New Public Management era supported the introduction of rigorous performance management systems based on generalized mistrust in and control of pu…
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The Inventory Control System’s Weaknesses Based on the Accounting Postgraduate Students’ Perspectives Open
The decisions made by the management in recording the amount of selling inventory in the year before the real year are as important as determining and defining the economic order size in the inventory management system. However, studies on…
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Tensions at the intersection of management control and innovation: a literature review Open
This paper reviews 47 articles dealing with tensions at the intersection of management control and innovation. One purpose is to present the status of the research in the area in terms of types of articles, research methods, theoretical ap…
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Risk management and management accounting control systems in public sector organizations: a systematic literature review Open
While it is becoming pervasive and unavoidable in every organization, risk management (RM) interacts with control systems in public sector organizations (PSOs). This article presents a literature review showing that PSOs design and impleme…
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Public perceptions of good data management: Findings from a UK-based survey Open
Low levels of public trust in data practices have led to growing calls for changes to data-driven systems, and in the EU, the General Data Protection Regulation provides a legal motivation for such changes. Data management is a vital compo…
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Integrated Management Approach Towards Sustainability: An Egyptian Business Case Study Open
Several studies have focused mainly on the following approach to tackle sustainable development issues at the management level: single sustainability managerial tools adoption (e.g., sustainable balance scorecard) and the “overlap” process…
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Evolutionary paths of performance measurement and management system: the longitudinal case study of a leading SME Open
Purpose The literature highlights the relevance of performance measurement and management system in small and medium enterprises (SMEs) to face the current competitive environment. However, a number of studies investigate how performance m…
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Enabling and coercive management control systems and organizational resilience Open
This study examines the impacts of enabling and coercive management control systems (MCSs) on organizational resilience, in the cognitive, behavioral, and contextual dimensions. Research on resilience has sought to identify elements capabl…