Levers Of Control Research Articles

CONTROL FUNCTIONS OF ACCOUNTING IN PUBLIC PROCUREMENT

When applying control levers in the process of implementation of public procurement, it is necessary to take into account the relationship between public sector accounting and public procurement, identifying the relationships between the legal frameworks regulating the above areas. Introduced in recent years, public sector accounting standards, legislation, and legislative and by-laws governing public procurement are closely related to each other and complement each other; moreover, during accounting, control over expenditures in the field of public procurement is implemented in practice. The relationship between public procurement and public sector accounting is reflected not only in the disclosure of control functions, but also in various economic operations, through time and methodological differences in balance sheet items (assets, liabilities) recognition.

Dynamic multilayered control of m6A RNA demethylase activity

Similar to DNA and histone, RNA can also be methylated. In its most common form, a N6-methyladenosine (m6A) chemical modification is introduced into nascent messenger ribonucleic acid (mRNA) by a specialized methyltransferase complex and removed by the RNA demethylases, Fat mass and obesity-associated (FTO), and ALKBH5. The fate of m6A-marked mRNA is uniquely diverse, ranging from degradation to stabilization/translation, which has been suggested to be largely dependent on its interaction with the family of YT521-B homology (YTH) domain-containing proteins. Here, we highlight a series of control levers that impinge on the RNA demethylases. We present evidence to indicate that intermediary metabolism and various posttranslation modifications modulate the activity, stability, and the subcellular localization of FTO and ALKBH5, further dispelling the notion that m6A methylation is not a dynamic process. We also discuss how examination of these underappreciated regulatory nodes adds a more nuanced view of the role of FTO and ALKBH5 and should guide their study in cancer and nonmalignant conditions alike.

Management Control System Design and Innovation: A Systematic Literature Review

AbstractThe purpose of this study is to examine through a systematic review the management accounting research that focuses on the role of management control systems (MCS) in enhancing innovation within organizations. For that purpose, a total of 19 articles from publications spanning from 2000 to 2022 were selected using the keywords of management control system and innovation. The findings indicate that the Levers of Control (LoC) is the most widely studied topic. The next popular topic being examined is formal and informal control mechanisms. The aspect of innovation in that literature mainly focuses on product innovation, management and organizational innovation, and environmental innovation and sustainability. Future research can explore more the role of the MCS in the combined mechanism of LoC to encourage innovation. This paper contributes to the MCS literature by examining the suitable mechanisms affecting the success of innovation in a rapidly changing environment. Keywords:Management Control System, Innovation, Review Literature, Levers Of Control, New Product Development

Exploring the Impact of Positive Levers of Control on Organisational Resilience: The Mediating Role of Open Innovation

This study explores how positive control levers (belief systems and interactive control systems) affect organisational resilience, focusing on the role of open innovation as a mediator. Data were collected through a questionnaire administered to business managers and analysed using the partial least squares structural equation modelling (PLS-SEM) approach. The sample comprised 349 Moroccan industrial companies. The results demonstrate that positive control levers significantly impact open innovation and organisational resilience. Additionally, open innovation acts as a mediator, indirectly influencing the relationship between positive control levers and organisational resilience. This study contributes to the limited empirical research on management control systems by highlighting the importance of positive control tools and open innovation in developing sustainable organisational resilience.

DELAY RED FLAG CONSTRUCTION COMPANY: CONTROL ANALYSIS WITH FOUR LEVER OF CONTROL

Despite extensive research on construction delays, this persistent issue continues to challenge the global construction industry. This case study aims to enhance the theoretical and practical understanding of management control systems (MCS) in construction firms by identifying the primary causes of project delays and examining the MCS components involved. A qualitative case study was conducted at a national private construction company (Jakons) to identify delay factors and propose solutions by linking them to MCS. The study focused on two Jakons projects that experienced delays, with primary data collected through interviews with five key informants directly engaged in MCS for the projects. Analysis of the interviews revealed common delay causes related to the project owner, consultants, labor, and materials. These causes were then connected to MCS practices and assessed using the four Levers of Control (LoC) framework, including Belief, Boundary, Diagnostic, and Interactive control systems. The study identified areas for improvement in MCS related to communication management, coordination, competence, and risk management that impact schedule delays. These findings provide valuable guidance for construction practitioners in planning and managing projects and offer insights to reassess MCS strategies to mitigate delays and achieve timely project completion.

The Role of Management Control System in Mitigating Corruption: The Levers of Control Perspective

A Management Control System (MCS) is a comprehensive mechanism organizations can use to ensure that their strategies and plans are effectively implemented to achieve their objectives. This concept paper explores the application of Management Control Systems (MCS), specifically concerning levers of control (LOC), for behavioral control. Based on the comprehensive literature review, it is expected that LOC will be able to provide a pathway to mitigate corruption not only from the perspective of fraud diamond theory but also from the perspective of agency theory. Agency theory highlights the inherent conflict of interest between agents, who have more information about their actions and intentions, and principals, who rely on agents to act in their best interest. This information asymmetry creates opportunities for agents to engage in corrupt practices, such as embezzlement, bribery, or fraud, including unethical behavior that may undermine organizational goals and trust. Effective control mechanisms are essential to mitigate these risks and ensure alignment between agents' actions and principals' objectives. Furthermore, organizations can apply the principles of fraud diamond theory when creating an effective control framework to deter corruption.

Heatmap Design for Probabilistic Driver Repositioning in Crowdsourced Delivery

This paper proposes the use of heatmaps as a control lever to manage the probabilistic repositioning of independent drivers in crowdsourced delivery platforms. The platform aims to maximize order fulfillment by dynamically matching drivers and orders and selecting heatmaps that trigger the probabilistic flow of unmatched drivers to balance driver supply and delivery requests across the service region. We develop a Markov decision process (MDP) model to sequentially select matching and heatmap decisions in which the repositioning behavior of drivers is captured by a multinomial logit discrete choice model. Because of the curse of dimensionality and the endogenous uncertainty of driver repositioning, the MDP model is solved using a rolling-horizon stochastic lookahead policy. This policy decomposes matching and heatmap decisions into two optimization problems: a two-stage stochastic programming upper bounding problem for matching decisions and a mixed-integer programming problem for heatmap decisions. We also propose a simple policy for efficiently solving large-scale problems. An extensive computational study on instances derived from the Chicago ride-hailing data set is conducted. Computational experiments demonstrate the value of heatmaps in improving order fulfillment beyond the level achieved by matching alone (up to 25%) and identify conditions that affect the benefit of using heatmaps to guide driver repositioning. Funding: The authors gratefully acknowledge the support of the Natural Sciences and Engineering Research Council of Canada through Discovery Grants [Grants RGPIN-2024-04881, RGPIN-2020-04498, and RGPIN-2019-06207] awarded to the first, second, and third authors, respectively. Supplemental Material: The online appendix is available at https://doi.org/10.1287/trsc.2022.0418 .

Management Control System and Firm Performance in Nepalese Commercial Bank

This study focused on the interplay of control levers and organizational learning as well as the impact of Management Control Systems (MCS) on firm performance in Nepalese Commercial Banks. The study aims to examine the relationships between MCS levers (belief, boundary, diagnostic, interactive) and firm performance and assess the mediating role of organizational learning in this relationship. The study was done using descriptive and causal-comparative design, where a survey was carried out by deriving the responses from the employees of various commercial banks in Kathmandu. The findings of the study highlighted the significant correlations between MCS, organizational learning, and performance, highlighting MCS as a key tool for enhancing performance in the Banking sector. This study acknowledges limitations such as focusing only on Kathmandu and suggests future research to expand geographically and explore other sectors for broader applicability. Keywords: Management Control Systems, Levers of Control, Organizational Learning, Banking Sector.e other sectors for broader applicability.

Learning from Surprising Observations in Management – Longitudinal Accounts

Abstract Accounts can be understood as “repair of problematic situations”, which, in turn, may be seen as inference to the best explanation of a surprising observation. We analyse “learning events” as told by prominent Swedish industrial leaders in two sets of interviews with 30 years between them. We find that the accounts quite often centre around surprising situations, i.e. uncertainty is maximal, where coherence is reached by combining facts and arguments into an understanding of the situation good enough to justify action. The primary function of these accounts is to generate meaning. That meaning will inform managers in the choice of relevant “levers of control” in implementation. It has been argued that “semi-confusing information” in organizations will invite questions and dialogue, and thereby help them avoid or overcome crises. We extend this line of reasoning by showing how such information feeds deliberation – construction of inference to the best explanation – by abductive reasoning toward action in “moments-of-truth”.

Levers of Control, Counterproductive Work Behavior, and Work Performance: Evidence From Indonesian Higher Education Institutions

Levers of Control, Counterproductive Work Behavior, and Work Performance: Evidence From Indonesian Higher Education Institutions

Biomass specific perfusion rate as a control lever for the continuous manufacturing of biosimilar monoclonal antibodies from CHO cell cultures.

Continuous manufacturing enables high volumetric productivities of biologics such as monoclonal antibodies. However, it is challenging to maintain both high viable cell densities and productivities at the same time for long culture durations. One of the key controls in a perfusion process is the perfusion rate which determines the nutrient availability and potentially controls the cell metabolism. Cell Specific Perfusion Rate (CSPR) is a feed rate proportional to the viable cell density while Biomass Specific Perfusion Rate (BSPR) is a feed rate proportional to the biomass (cell volume multiply bycell density). In this study, perfusion cultures were run at three BSPRs in the production phase. Low BSPR favored a growth arresting state that led to gradual increase in cell volume, which in turn led to an increase in net perfusion rate proportional to the increase in cell volume. Consequently, at low BSPR, while the cell viability and cell density decreased, high specific productivity of 55 pg per cell per day was achieved. In contrast, the specific productivity was lower in bioreactors operating at a high BSPR. The ability to modulate the cell metabolism by using BSPR was confirmed when the specific productivity increased after lowering the BSPR in one of the bioreactors that was initially operating at a high BSPR. This study demonstrated that BSPR significantly influenced cell growth, metabolism, and productivity in cultures with variable cell volumes.

Does Ethical Leadership Moderate Internal Control and the Levers of Control on Performance?: A Study of Village Credit Institutions (LPD) in Denpasar City

Companies or organizations, particularly Village Credit Institutions (LPD), need special attention due to the observed decline in performance across various cases. Therefore, this study focuses on the internal control system, management control system, levers of control, and their impact on organizational performance, moderated by ethical leadership. This research intends to look into the significant impact of these variables on organizational performance, particularly when moderated by ethical leadership. Sampling was conducted using a purposive method and hypothesis testing adopted the Structural Equation Modeling method utilizing the application of Partial Least Square. The findings indicated that the internal control system and management accounting system contribute positively to organizational performance, while the levers of control indicated no significant influence. Additionally, ethical leadership failed to augment the effect of the variables on organizational performance. This research holds crucial implications for LPD, emphasizing the importance of controlling activities through policies and procedures to enhance performance.

Development of ergo-refined operator's workplace and biophysically actual cost-benefit analysis of riding type self-propelled machines with special reference for female operators.

Female agricultural workers contribute to 37% of the total agricultural workforce in India, however, most self-propelled machinery is designed for male agricultural workers. The primary objective was to determine the impact of the ergo-refined operator's workplace on various aspects of operator performance and comfort, including actuating force, posture, and physiological parameters. Experiments were carried out in real field conditions using a full factorial randomized design. Twelve female operators participated in the study, and measurements were taken for control lever actuating force, operator posture, heart rate, and other relevant parameters. The ergo-refined operator's workplace intervention resulted in significant reductions in actuating force for various control levers, angles of joints, working heart rate (WHR), oxygen consumption rate (OCR), muscle load, and whole-body vibration (WBV) acceleration. These reductions were observed under different operating conditions. The findings suggest that the ergo-refined operator's workplace is effective in enhancing operator comfort and reducing physical strain during the operation of riding type self-propelled machines. It contributes to improved safety, comfort, and operational efficiency for operators working in field conditions. ANOVA and MANOVA analyses confirmed the positive impact of operating conditions and engine speed on the measured parameters when using the ergo-refined operator's workplace.

Adapting To The New Normal: Assessing Levers Of Control Implementation In Indonesian Organizations Post-COVID

This systematic literature review investigates the application of the Four Levers of Control (4LOC) framework in Indonesian organizations post-COVID-19. The research method involved a systematic search of electronic databases and analysis of relevant literature. Major findings indicate that effective implementation of the 4LOC framework contributes to organizational resilience, performance improvement, and competitive advantage across various sectors. Cultural factors, leadership styles, and strategic alignment emerge as critical determinants of success. The study underscores the versatility and effectiveness of the 4LOC framework in navigating challenges posed by dynamic environments. Conclusions highlight the importance of adaptive strategies, cultural sensitivity, and integrated control systems in driving sustainable growth and organizational success in Indonesia. Results indicate that LoC implementation has positively impacted organizational performance across sectors such as hospitality, start-ups, state-owned enterprises, government organizations, manufacturing, and the service industry. Notably, effective utilization of belief systems, boundary systems, diagnostic control systems, and interactive control systems has been instrumental in fostering innovation, resilience, and strategic alignment. These findings underscore the importance of robust management control systems in achieving organizational objectives and navigating uncertainties. The review concludes by recommending further research to explore longitudinal effects, contextual influences, and the role of emerging technologies in enhancing LoC implementation.

3-Levers of Emission Control-Modeling Framework: Modeling GHG Emissions When Direct Measurement is not Possible

The Corporate Sustainability Reporting Directive (CSRD) requires the measurement and reporting of the greenhouse gas (GHG) emissions of companies and products in CO2-equivalent, considering all stages of their Life Cycle Assessment (LCA) where scopes 1, 2, and 3 emission categories are included. The GHG Protocol Product Life Cycle Accounting and Reporting Standard distinguishes between the “direct measurement” and ”indirect measurement”, i.e. activity-based measurement. The most accurate method would be to directly measure the GHG emissions. However, in many companies, this is not possible due to the unavailability of adequate measurement sensorics. For the activity-based LCA, the ISO14000 family of standards constructs an environmental management system by using a “technical” terminology. In contrast to that, the “E-Liability Accounting System” from Kaplan/Ramanna is casted in the language of financial and cost accounting. Accordingly, it presents the LCA of products GHG emission in a well-established and familiar theoretical foundation. The E-Liability Accounting System is constructed mainly at the conceptual level, as the activity-based GHG measurement and the distinction of scopes 1, 2, and 3 are not really operationalized. In this paper, these limitations are addressed by operationalizing the E-Liability Accounting System within the “3 Levers of Emission Control (3-LoEC)-modeling framework”. This framework allows the explicit specification of activity-based GHG measurement metrics all over the product’s life cycle. Due to the CSRD compliance, the 3-LoEC-modeling framework possesses practical validity. This carries over to its derived metrics. The applicability of the 3-LoEC-metrics is demonstrated in a use case, where a “food-bowl” is produced via injection molding technology.

Development of an Electronic Actuating Control Mechanism to Operate a Remotely Controlled 2-Wheel Rice Transplanter

Mechanical transplanters are adopted to reduce human drudgery in manual transplanting. Different types of manual and self-propelled paddy transplanters are commercially available. The human involvement is higher for operating a 2-wheel paddy transplanter operator has to walk 10-22 km behind the machine in a day in puddled field conditions under high temperature (38-440 C) and humid conditions (70-80% RH) in summer. Besides that, the operator has to walk within the 30 cm row width, which causes chafing between the thighs of an operator. To reduce the physical and physiological workload of an operator, an integrated control lever actuating mechanism with gear motors was developed to operate a 2-wheel paddy transplanter remotely. The inductive proximity sensors (SN04-N distance detector) were used to control the crank rotation position of the gear motors, motor drives (BTS 7960), and microcontroller (STM32F4) was used to connect with the auto-driver kit to control the motor mechanism and sensors. The auto-driver kit consisted of a variety of accessories, a physical programmable circuit board, and software, that runs on a PC, used to write and upload computer code as a simplified version of C++ to the physical board. Although the initial cost of the machine with the developed system has been increased up to 28%, but at the same time the effective field capacity has been increased from 0.158 ± 0.02 ha h-1 to 0.175 ± 0.04, resulting the area covered per day and per year has also increased up to 11%. With the development of remotely controlled system, the labor requirement has been reduced from 20± 1 to 13± 1 man h ha-1, which results reduction up to 40%. Moreover, the human fatigue in terms of physical and physiological work load involved while walking behind the transplanter has been eliminated at much extent. As compared to the existing walk-behind type paddy transplanter, the net profit with the developed system rise up to 18.50 to 26.61 % per year and a boost of 34.10 to 51.63% in benefit-cost ratio. Field evaluation of a developed remote-controlled system for a two-wheel rice transplanter would be viable, reducing fatigue among machine operators/farm workers while increasing work productivity and safety.

Combaterea corupţiei prin presiune şi represiune – practici şi norme ale regimului comunist din România în anii ’70

The beginning of the 1970s was a landmark moment in the evolution of the communist regime in Romania on several levels. A crucial one was the significant change of emphasis in the regime's anti-corruption policies. Nicolae Ceauşescu shifted the pressure from the party and bureaucratic apparatus to the entire society. The aim was not only to limit the economic effects of criminal activity but to also make political control more effective. As significant changes to the country’s economy loomed, the regime needed the full support of the party apparatus and the repressive system, both of whom would hold crucial roles in the implementation of these new economic policies. Ceauşescu carefully transformed party structures into oversight bodies directly subordinate to the Secretary-General. In parallel, he greatly enhanced the involvement of the secret police in the field. Nicolae Ceauşescu thus ensured both his total ability to manipulate the entire system and an important lever of control over the economy and society as a whole. For a while, these changes somewhat limited the economic effects of corruption. Yet, above all, they prevented any vernacular liberalization tendencies that could jeopardize the new direction of the regime.

AKHLAK Core Values Effects in the Levers of Control Framework on the Accounting Fraud Tendency

This research investigates the relationship between AKHLAK core values in the framework of levers of control and accounting fraud within PT Pelabuhan Indonesia (Persero) or Pelindo. The research design was conducted using primary data in the form of a 5-point Likert scale questionnaire, with purposive sampling technique. The data collected came from 69 respondents from a total of 80 samples. Data quality and classical assumption tests were conducted before the data were further analyzed using multiple linear regression analysis. The results showed that AKHLAK core values have a negative and significant effect on the tendency of accounting fraud. In addition, the levers of control framework proved to be able to moderate the negative effect of AKHLAK core values on the tendency of accounting fraud.

An Interactive Sustainability Management Approach to Implement CSR Initiatives

Facing pressure from institutional investors and other stakeholders an increasing number of executives are investing in Corporate Social Responsibility (CSR) initiatives to improve the environmental and social performance of their companies. The paper argues that unique CSR implementation challenges impede the successful implementation of CSR initiatives when employing existing strategy implementation tools, specifically, the balanced scorecard and levers of control. To enable executives to overcome the CSR initiative implementation challenges and maximise the benefit from their firm’s CSR initiatives, the paper proposes a set of interactive CSR initiative implementation steps to complement the balanced scorecard and levers of control--the Interactive Sustainability Management (ISM) approach. By encouraging manager and employee input, discussion, reflection, and learning about how to improve the corporation’s environmental and social performance the new implementation approach helps to overcome the challenges faced by the balanced scorecard and levers of control when implementing CSR initiatives.

Roles of Mobilized Controls and Environmental Uncertainty on Supply Chain Resilience: An Empirical Study From Dynamic-Capabilities-View and Levers-of-Control Perspectives

COVID-19 creates big challanges to supply chain management. This article empirically examines the impact of management control systems (MCS) on managing supply chain resilience (SCR) to enhance organizational competitiveness under environmental uncertainty. Drawing on the dynamic capabilities view (DCV) theory and levers of control (LoC) framework, an industrial survey was conducted. Analyses performed on the collected data from 405 manufacturing firms reveal that the effects of MCS on SCR and organizational competitiveness depend on the nature and use of mobilized controls. Different from conventional wisdom, the study suggests that belief, boundary, and interactive systems enable firms to achieve SCR and these systems have positive effects on organizational competitiveness through SCR. Moreover, interestingly, diagnostic systems seem to play no role in strengthening SCR and organizational competitiveness. The study thus argues that firms should employ the enabling characteristics of belief and interactive systems, along with the controlling features of boundary systems to manage SCR and ultimately be more organizational-competitive. The research also uncovers that environmental uncertainty positively moderates the indirect effects of MCS on organizational competitiveness through SCR. Indeed, the study indicates that firms evolving in highly uncertain and dynamic environments tend to increase the use of different MCS to generate detailed information that is essential to strengthen SCR. Overall, this theory-based empirical research provides novel insights regarding how MCS would contribute to improving SCR and organizational competitiveness, especially under disruptions such as COVID-19.