Levers Of Control Research Articles

The Application of Simons’ “Levers of Control” in the Quran and Sunna

Abstract Simons’1 “levers of control” is a strategy-based framework that takes into consideration the belief systems of and the functions and interactions within an organization. The purpose of this article is to discuss Simons’ levers of control from an Islamic viewpoint, based on the teachings of the Quran and Sunna. It demonstrates that the concept of “levers of control”, as posited by Simons, does not contradict the basic tenets of Islam. In fact, all the main components of the levers of control – belief system, boundary system, diagnostic control system, and interactive system – were actually emphasized and vigorously implemented by Prophet Muhammad SAW. However, these practices have never before been organized into well-arranged and systematic categories that can be used as guidelines by Islamic organizations. Such organizations should aspire to implement comprehensively the practices of Prophet Muhammad SAW in all aspects of organizational management functions, including those related to control. However, in the absence of clear and comprehensive guidelines, any implementation may not be appropriate or in accordance with the practices of Prophet Muhammad SAW. More importantly, incorrect implementation as a result of limited understanding or misunderstanding of the Prophet’s SAW practices can affect the overall perception of Islam. By properly utilizing the levers of control, organizations that strive to emulate the practices of Prophet Muhammad SAW in their operations can be successful.

Management Control System (MCS) as a Package Elements Influence on Organizational Performance in the Pakistani context

This paper intends to demonstrate the relationships between the management control system (MCS) as a package elements with organizational performance. Many studies conducted and investigated the impact of the management control system (levers of control) and organizational performance and ignore the elements of MCS as a package. Pakistan textile industry faces a lot of issues regarding MCS as packages elements and due to these issue organizational performance reduced. Therefore, current study portray a framework that consists of some vital elements of control adopted from Malmi and Brown (2008) MCS as a package like planning control, cybernetic controls, rewards and compensation controls, administrative controls, and cultural controls which if empirically investigated would demonstrate the extent of by in Pakistan textile industry and how these controls generate better organizational performance. This suggests that the need for more explanation of Pakistani textile industry managers on the need to adopt better MCS practices as these practices lead to better organizational performance. Although the current paper is conceptual in nature thus, needs an empirical study to address in the light of resource-based view theory.

Identification of Handbrake Patterns of Young Motorcycle Riders in Thailand Using a Newly Invented Force Measuring Device

The paper aims at identifying handbrake control behavior of young Thai volunteer riders by focusing on small underbone-type of motorcycle using a newly developed force measuring device. The device has been invented to measure the handbrake force using the potentiometer through the fulcrum of hand control lever. Through calibration with the discrete static loads, the relation between the rotational hand control lever and the handbrake force has been determined. This technique is applicable for both hydraulic or cable handbrake systems. It has been employed to measure each rider’s handbrake force against both handbrake levers during brake application. Our sample included thirty volunteers and a professional rider. We conducted the tests based on transportation standard regulation of the United Nations Economic Commission for Europe (UNECE) regulation No. 78, under speed of 40 km/hr. Three types of handbrake patterns have been identified from these tests. Consequently, the force response characteristics from hydraulic and cable systems in motorcycle are notably different. The number of rider’s finger actuation and various patterns applied at the hand brake levers have been revealed to improve the brake skill from young motorcyclists.

Relationships among types of use, levels of sophistication, and organizational outcomes of performance measurement systems: The crucial role of design choices

Based on the levers of control (LoC) framework and contingency theory, this study examines the relationships among the sophistication of a firm’s performance measurement system (PMS), the firm’s emphasis on the interactive and diagnostic use of the PMS, and the organizational outcomes of the PMS. We also examine whether firm size moderates these relationships. Based on a survey of 276 midsized enterprises, this study provides empirical evidence of direct, positive relationships between both types of use and the benefits of a PMS. However, PMS sophistication positively moderates the relationship between interactive use and PMS benefits, but it negatively moderates the relationship between diagnostic use and PMS benefits. Thus, our study suggests that an increased emphasis on diagnostic use may reduce benefits for the firm when the PMS is more sophisticated. This result contributes to our understanding of why existing outcome effects of PMSs in the literature have been shown to be sometimes negative, positive or nonsignificant. We also find that, compared with smaller firms, larger firms benefit more from the interactive use of a PMS, whereas our results are robust for other contextual or structural variables.

Optimization of a stand-alone photovoltaic–wind–diesel–battery system with multi-layered demand scheduling

Abstract Operational and financial optimization of a renewable energy-based stand-alone electricity micro-grid is described. Due to the large problem size in time-series models, we construct the model using mixed integer linear programming (MILP). As the constraints required in this model generally have modest complexity, we were able to perform piece-wise linearization on any non-linear variable relationship. Additionally, controls have also be applied on the demand side. Here, a two stage MILP model has been developed to minimize the overall levelized electricity cost for a micro-grid containing a photovoltaic power source, wind turbine, diesel generator, and an energy storage system. The model aimed to converge on a balance of decision accuracy and computational efficiency. Model outputs were capable of defining both the optimal system sizing and scheduling for each system component, with additional demand management control levers on the loss of power supply probability and load deferring allowance. We believe that this model is one of the first to explore the possibilities of the influences of potential demand management strategies in overall system cost reduction, while presenting a relatively efficient first-pass component sizing for stand-alone micro-grids.

The association between controls, performance measures and performance

PurposeThe purpose of this paper is to contribute to the contingency-based literature examining the effectiveness of the intensity of control, which represents the combined use of Simons’s (1995) four levers of control: beliefs, boundary, diagnostic use of controls and interactive use of controls. Specifically, the study examines the association between the intensity of control with multidimensional performance measures (financial, customer, learning and growth, quality and internal business processes) and organisational performance (cost, delivery and flexibility).Design/methodology/approachA survey questionnaire was distributed to either the chief financial officers or financial controller within 645 Australian manufacturing organisations identified in the Onesource online database. Structural Equation Modelling was used to analyse the association between the intensity of control with multidimensional performance measures, and the association between multidimensional performance measures with organisational performance. The mediating effect of multidimensional performance measures on the association between the intensity of control and organisational performance was tested using the bootstrapping with bias-correct confidence intervals method.FindingsThe intensity of control is associated with the extent of use of multidimensional performance measures with the latter found to mediate the association between the intensity of control and performance (cost, delivery and flexibility). Additional analysis suggests that the extent of use of financial and quality measures mediates the association between the intensity of controls and cost performance; the extent of use of internal process and quality measures mediates the association between the intensity of controls and delivery performance; and the extent of use of internal process measures mediates the association between the intensity of controls and flexibility performance.Practical implicationsThe findings imply that management should employ a broader perception towards the use of performance measures both as a means of supporting the implementation of controls and facilitating enhanced organisational performance.Originality/valueThe study addresses the concern raised that the existing management control systems (MCSs) literature remains “piecemeal” due to the lack of recognition of the interdependency between different controls and the inability of researchers to examine MCSs as a holistic package. Specifically, this study provides insights into how the combined use of the four levers of controls and multidimensional performance measures can enhance specific aspects of organisational performance.

Measuring the Financial Performance of Islamic Banks in Selected Countries

The object of this paper is to study the theory of the finance and the Islamic banks through their concepts and logics of functioning. We focus on the analysis of the banking performances, in particular in terms of profitability which has a big interest to allow the banks to arrest the factors which act on their profitability and of offering them so better control levers of action, control and forecast. What requires a definition of the internal and external determiners of the profitability of Islamic banks? We suggest approaching this question from the specification and from the estimation of a model which integrates at once organizational, exogenous and macro-financial measurable aspects. The empirical analysis was focused on the determiners of the Islamic banking performance. Our study which concerned 10 Islamic banks in 10 various countries showed essentially that the profitability of asset constitutes the main explanatory variable of the banking performance. The performance is positively correlated with CTA and negatively with ASITA. Concerning the externals factors, the profitability is weakly explained by the rates of inflation and growth.

I Sistemi di Controllo nelle imprese. Macro e micro controllo di gestione

This study aims to present a simple theory - the Theory of Control Systems - which is able to describe, interpret and explain the logic of Management control . I have presented the logic of control systems without recourse to formal mathematics, preferring desctiptive which can be considered prototypes of elementary, though general, systems which operate in any organizational environment. The logical structure of a control system includes the control lever, X, the controlled variable, Y, the objective to achieve, Y*, and the “error” E = Y* - Y, with regard to the objective (time references were omitted). The technical structure is composed of four mechanisms, the effector the detector and the regulator mechanisms, together with the information transmission system , which develop the processes that produce the variations in the variables X, Y and S. I have also introduced two important generalizations: multilever Control Systems, and multi-objective systems which are fundamental to understand the concepts of control strategy and control policy . I have applied these concept to demonstrate that control is the essence of the activity by which firms achieve their objectives of economic efficiency and profit while respecting the constraints imposed by the organization and the market. The macro, or strategic, control views the firm as the Control System by which the stakeholders , which form of governance , seek to achieve their institutional goals. The maximum strategic level variable the firm must control in order to survive is profitability – which is indicated by return on equity , or roe , and return on assets, or roi – since, broadly speaking, the production of value for shareholders depends on these variables. The micro , or operational control of management instead concerns the various functions (supply, production, sales, logistics, personnel, finance, etc.) and the various areas (plants, divisions, departments, individual facilities and/or workers, etc.) and operates by activating first- or second-level operational levers.

ADERÊNCIA ÀS ALAVANCAS DE CONTROLE ESTRATÉGICO: ESTUDO EM UMA INDÚSTRIA FARMACÊUTICA BRASILEIRA

O objetivo deste estudo foi avaliar a aderência das alavancas de controle apresentadas por Simons (1995) em uma indústria farmacêutica brasileira. Dados levantados mediante survey junto a 118 gestores revelaram a presença equilibrada do sistema de crenças, limites, diagnóstico e interativo. Assim, para potencializar todas as alavancas, e como contribuição de natureza empírica, este trabalho sugere a revisão do planejamento estratégico e código de ética da indústria, a divulgação dos resultados empresariais obtidos e a criação de uma política de geração de ideias, com vistas a envolver os colaboradores no processo de gestão e conduzi-los ao atingimento das metas organizacionais.

The role of travel distance and price promotions in tobacco product purchase quantity

IntroductionRural Americans are particularly vulnerable to tobacco price reducing promotions are known to be directed to and used by vulnerable populations. Tobacco purchasing decisions, such as unit quantity purchased, may vary by rurality, by price promotion use, and possibly by the interaction between the two. Purchase decisions are likely to affect tobacco use behavior. Therefore, explanation of variation in tobacco purchase quantity by factors associated with rural vulnerability and factors that fall under the regulatory scope of the Tobacco Control Act (TCA) of 2009 could be of value to regulatory proposals intended to equitably benefit public health. MethodsOur sample included 54 combustible tobacco users (298 purchase events) and 27 smokeless tobacco users (112 purchase events), who were asked to report all tobacco purchases on a smartphone application. We used an ecological momentary assessment methodology to collect data about tobacco users’ purchasing patterns, including products, quantity purchased, and use of price promotions. A parent cohort study provided relevant data for home-outlet distance calculation and covariates. Our analysis examined associations between our outcome—purchase quantity per purchase event—and distance from participant's home to the nearest outlet, whether a price reducing promotion was used, and the interaction of these two factors. ResultsCombustible users showed an increased cigarette pack purchase quantity if they lived further from an outlet and used a price promotion (i.e., an interaction effect; RR = 1.70, 95% CI [1.11, 2.62]). Smokeless users purchased more units of snuff when they used price promotions (RR = 1.81, 95% CI [1.02, 3.20]). ConclusionsRegulatory action that imposes restrictions on the availability or use of price promotions could alter the purchasing behavior of rural Americans in such a way that makes it easier to reduce tobacco use or quit. Such action would also restrict flexibility in the price of tobacco products, which is known as a powerful tobacco control lever.

Trends of development of administrative management of recreational and tourist nature production in domestic and international practice

Introduction. The article deals with the main tendencies of development of recreational and tourist nature use in the context of ownership rights to natural resources. It should be noted that to date, there is no clear distinction between property rights and the definition of the conditions of possession, disposal and use of recreational and tourist resources as well as methodical provision of valuation, assessment of recreational and tourist resources and determining the amount of damage caused as a result of violations of environmental legislation.
 Aim and tasks. The purpose of the article is to analyze trends in the development of administrative management of recreational and tourist use in the domestic and international plane. The set goal requires the following tasks: to analyze the ownership of natural resources in Ukraine and in the international aspect; to substantiate the necessity of integrated approach to conducting ecologically oriented entrepreneurial activity in the recreational and tourist area with the definition of the main directions of this activity and the control levers.
 Research results. Today, there is no complete interconnection of recreational and tourist use with three spheres - economic, environmental and social, which imposes certain restrictions on maximizing economic revenues from recreational and tourist flows and preventing damage to the natural environment. There are also no methodological recommendations that would take into account the legal factor - the consistency of the socio-ecological and economic factors of recreation and tourism activities with the right to own natural resources. There is no distinction between types of economic activity using the recreational and tourist resource and ownership of this resource, taking into account the privileges and tax provisions of the entrepreneur. At the same time when calculating tax provisions from the introduction of economic activities, only the profit of the enterprise, which is transferred to the state budget, is taken into account, and only the parking fee and resort tax are levied to the local. The fee for the use of natural resources is also not calculated taking into account the activity of the enterprise.
 Conclusion. The main gaps in domestic legislation in the field of administrative management of recreational and tourist nature use are determined and directions of its improvement are described. Consequently, the task of administrative management of recreational and tourist nature use is to form an ecologically oriented model of entrepreneurial activity that will be legally sound and economically profitable both for the entrepreneur and for budget replenishment.

Testing for control system interdependence with structural equation modeling: Conceptual developments and evidence on the levers of control framework

This article deals with how to test for and evaluate interdependence among control practices in a management control system using structural equation modeling. Empirical research on the levers of control (LOC) framework is used as an example. In LOC research, a path model approach to interdependence has been developed. The appropriateness of this approach is evaluated, developed, and compared with the correlation of residuals approach (seemingly unrelated regression) implemented in the wider complementarity literature. Empirical examples of the different models are shown and compared by using a data set on LOC of 120 SBUs in Sweden. The empirical results show that modeling interdependence among control practices in a management control system as non-recursive (bi-directional) paths or as residual correlations evidently affects the conclusions drawn about interdependence in terms of both presence and magnitude. The two models imply different views on how to conceptualize interdependence and are not statistically and empirically comparable. If using non-recursive path models, several model specification issues appear. To be able to identify such models, this needs to be carefully considered in the theory and research design prior to data collection.

Environmental Innovation Practices and Organizational Performance. The Joint Effects of Management Accounting and Control Systems and Environmental Training

*Purpose. This study analyzes the effect of management accounting and control systems (MACS) on environmental innovation practices and operational performance. Specifically, this study relies on Simons’ levers of control (LOC) framework to investigate how managers implement environmental innovation practices. This paper hypothesizes that a forward-looking use of MACS (i.e., interactive use) triggers the implementation of environmental innovation practices, resulting in higher operational performance. Furthermore, we argue that the monitoring role of MACS (i.e., diagnostic use) combined with environmental training improves the effect of environmental innovation practices on operational performance. *Design/methodology/approach. Hypotheses are examined through a questionnaire survey. The analyses are based on responses in an empirical study from 89 Brazilian hotels. *Findings. Empirical findings from a hierarchical moderated regression analysis support the hypothesized links. *Originality/value. This study contributes to the environmental management and management control literature by providing novel evidence on the roles MACS play in the field of sustainable development. Based on the LOC framework, we shed light on the understanding of how managers introduce and monitor environmental innovation practices, as well as also outlining the key effects of environmental training in enabling the novel abilities of managers and employees to better understand environmental data and identify novel potential environmentally-friendly solutions in the case of deviations. This paper also adds to Wijethilake et al. (2017), providing new empirical evidence on how firms design, implement, and use MACS that capture institutional pressures for sustainability from multiple stakeholders.

Measuring the Financial Performance of Islamic Banks in Selected Countries

The object of this paper is to study the theory of the finance and the Islamic banks through their concepts and logics of functioning. We focus on the analysis of the banking performances, in particular in terms of profitability which has a big interest to allow the banks to arrest the factors which act on their profitability and of offering them so better control levers of action, control and forecast. What requires a definition of the internal and external determiners of the profitability of Islamic banks? We suggest approaching this question from the specification and from the estimation of a model which integrates at once organizational, exogenous and macro-financial measurable aspects. The empirical analysis was focused on the determiners of the Islamic banking performance. Our study which concerned 10 Islamic banks in 10 various countries showed essentially that the profitability of asset constitutes the main explanatory variable of the banking performance. The performance is positively correlated with CTA and negatively with ASITA. Concerning the externals factors, the profitability is weakly explained by the rates of inflation and growth.

The influence of the applied window function and sampling frequency on the assessment accuracy of the turbine engine in flight control condition based on its ground tests

The article presents the basis of the method allowing to assess the state of control condition of a turbine jet engine during the plane flight when the input signal to the engine is unpredictable interference signal „z". Method is based only on signals acquired during engine ground test when the input signal is „w" delivered by technical support using the engine control lever (DSS). The control state of the engine both from the set value „w" and „z" is expressed by the quotient of its cross power spectral densities (in frequency domain). The way of transition from the frequency domain to the time domain was presented, it allows to obtain step responses of engine from „z" and „w", greatly facilitating the interpretation of the obtained results.. The analysis of the influence of choosing types of the window function and signals sampling frequency on the accuracy of the proposed model has been carried out.

Compatibility Analysis of Control Arrangement for Some Indian Tractors

A good tractor design requires that important controls are easily accessible to the operator. Tractor operator controls within the workplace should be conveniently and logically located, and the workplace should fit both tall and short operators. The design parameters of the tractor workplace configuration were determined by using anthropometric dimensions of male tractor operators of Gujarat region. The locations of different tractor seat and control locations were calculated considering the biomechanical and anthropometric measurements. Studies on evaluation of the design location of controls resulted in steering column angle of 65⁰ with horizontal, foot pedals distance of 875 mm from SRP and the draft control lever distance of 286 mm from SRP. Compatibility analysis was done with five Indian tractors. It was found that the workplace dimensions of selected tractors varied widely with the design values.

Religious Ethics: An Antidote for Religious Nationalism

Social movements driven by a combination of religious nationalism and economic fundamentalism are globally grabbing the levers of political, economic, and intellectual control. The consequence is a policy climate premised on polarization in which inequality and destruction of the natural environment are condoned. This creates demands on key academic institutions like business schools, with stakeholders who are complicit in the sustenance of these social movements. Scholars in these schools have an opportunity to respond through curricula that facilitate reflection on the ideological preferences of such groups under their influence. However, stakeholders influenced by religious nationalism tend to reject the premises of liberal secular vocabulary as elitist or alien and hence suspicious. This article considers a teaching strategy to instill values of equality and respect for nature among the stakeholders by grounding curriculums in the tenets of the same religion valorized by the social movements. The consequences of such a strategy is discussed through its application to the business curriculums taught in India, where a regressive social movement with totalitarian pretensions— Hindutva—combined with neoliberalism has secured unparalleled power. Elements of this strategy could inform educators in other democratic societies facing similar challenges.

CORRUPTION IN UKRAINE AND THE EXPERIENCE OF POLAND: A PHILOSOPHICAL AND POLITICAL BASIS OF THE PROBLEM

An article the philosophical basis of the problem of corruption analyzed. This shows that the principles of corruption based on mental characteristics and philosophical attitudes conditioned by culture and history. The experience of Poles, who have close psychological characteristics with Ukrainians and common historical parallels, is invaluable for Ukraine. Bribery and corruption have not only an economic but also a moral aspect. The main task of philosophy is to eradicate corruption by changing incentives, stereotypes, ideological guidelines. In the long term, anti-corruption strategies it must be supported by moral education and the strengthening of the ethical principles that underlie society. Despite the difficulties, Ukraine has the potential to overcome corruption. The country rooted problem of corruption, bribery. The problems of corruption and bribery have been rooted in the country since the time of the Soviet Union. Corruption, in turn, causes a crisis of confidence in political power. Ukraine and Poland have a common Soviet heritage. In the Soviet re- gime, corruption permeated the whole system of society. The experience of the Poles is very important for Ukrainians. Poles have similar mental characteristics. Corruption is the use by government officials and representatives of state bodies of official rights and powers to illegally enriched, receive material and other benefits and benefits both in per- sonal and group interests. The system of corruption is two-sided and works only in the component correlation: the one who gives the reward and the one who receives it. Cor- ruption is a socio-political concept. It includes a set of interrelated problems. It should be noted that the level of corruption in the country is an important marker when choosing a country for investment. The low level of corruption in Poland is one of the reasons why well-known companies choose Poland as a place for doing business. Thus, corruption fits into the system of social relations that people create. Corruption is a product of social reality, so it countered with the help of a social control system. This system maintains a balance of interests. In the situation of modern Ukraine, social control can overcome cor- ruption. It organized as a civil lever of influence and control of its own structures. This is possible only if citizens of Ukraine realize their own responsibility. As part of the fight against corruption in Poland, formed in 2006, the Central Bureau for Combating Corrup- tion. In Poland, corruption is a social and criminal problem, and for corruption, criminal punishment follows. Imperfect institutional structures actually cause or contribute to cor- ruption. Favorable ground for corruption – taxes and duties, government procurement, an institution of officials who distribute subsidies, benefits, medical or educational services, as well as licensing, uneven access to information and the like. Polish researcher А. Surd- ej notes that corruption thrives where the state perceived as a hostile organization, so people approve of corruption as a way to deceive and undermine the functioning of such a state. In the long term, anti-corruption strategies it must be supported by moral educa- tion and ethical principles. Appropriate policies and moral education in the end should solve the problem of corruption. Poland became the first country of the socialist bloc, which launched a peaceful dismantling of the socialist system. She has notable successes. Note that the fight against corruption must be multifaceted, so we must not forget about those mental and ideological institutions that provoke a person to corruption.

Sistemas de controle e alinhamento estratégico: uma análise do equilíbrio entre as alavancas de Simons e o alinhamento com a estratégia de uma instituição pública de ensino superior

Um número crescente de estudos tem buscado analisar a relação entre mecanismos de controle e alinhamento estratégico. Contudo, são raros os estudos que avaliam esta relação em instituições públicas de ensino superior, em especial, fazendo uso dos mecanismos de controle propostos por Simons (1995). Diante disso, o objetivo deste estudo é avaliar o equilíbrio das alavancas de controle – propostas por Simons (1995) –, identificando o alinhamento dos controles com os objetivos estratégicos de implantação da UNILA – Universidade Federal da Integração Latino-Americana. Dados levantados por meio de survey, com indicadores operacionais extraídos da escala proposta por Damke et al. (2011), e analisados por meio de estatísticas descritivas e correlações, revelaram a presença equilibrada das alavancas na instituição pesquisada e correlação significativa com a variável alinhamento estratégico. Pela análise, foi possível concluir que os indicadores operacionais são qualificados para avaliarem o alinha­mento estratégico e, também, que a instituição apresenta a presença equilibrada das alavancas.

Aspects in the Synthesis of a Variable Compression Ratio Mechanism

The mechanism considered in this paper is a VCR one consisting in a crank, a shaft, an intermediate triangular element and a control lever and it was described in previous papers of the authors. The authors start from a classical crank-shaft mechanism for which the extreme positions are known. The first stage of the synthesis consists in determination of the constraint function which has to be fulfilled by the new mechanism so that the extreme position remain unchanged. The new step consists in imposing new conditions for the mechanism so that some new positions have to be obtained. The main hypothesis is that the positions of different characteristic points of the mechanism may be written as continuous functions of the certain input data. Due to aspect, the synthesis of the mechanism implies continuous variations of the output data and, consequently, there exists at least one solution for the synthesis process. In each case the authors determine the extreme positions of the piston. These extreme positions are also continuous functions of the input data. Two main approaches are discussed in the paper. One approach consists in the exact determination of the solution using a numerical procedure. The second one is an approximate one and consists in the determination of an approximate solution of the synthesis and verifying the deviation of this solution. For the new mechanism obtained by synthesis the authors determined the reduced velocities and accelerations of different characteristic elements. Some aspects of the wear are discussed with the aid of the reduced relative velocities.