Management Control Model Research Articles

Along the Way Back from the Brink

An optimal control model of wildlife management is developed to analyze the transitory dynamics set forth by the reintroduction of animals that provide benefits but can also come into conflict with humans. The shadow price of these resources can be positive or negative, potentially creating a nonconvexity. The conditions under which reintroduction is not desirable are determined, and those characterizing the initiation of costly population control are investigated. An application to deer management illustrates the relevance of the nonconvexity and the magnitude of losses stemming from delays in implementing optimal management. The impact of distributional concerns on efficiency is discussed.

Metrics for strategic alliance control

The paper develops a feedback control model of product development alliance management. The model allows us to place alliance review, and the metrics for this review, in the context of the control problems facing the alliance manager. We then specify a set of alliance review metrics, and outline the characteristics which they must have. Managers have a pressing need for such metrics, given the management challenges of alliances and the difficulties companies face in making them work effectively. The control model is then expanded to allow for changes in the nature of the alliance itself and inter‐project learning. The development of the models and of the metrics is guided by the experiences of a large electronic systems manufacturer in alliances with a number of smaller strategic technology suppliers.

Beyond the budgetary control system: towards a two-tiered process of management control

This paper reports on a research study which sought to explore some of the processes of control operating within a major British organization, Telco Ltd. This organization provides a range of communications and information services to both business and private customers. The initial theoretical perspectives which `guided' the data collection phase of the study are outlined at the outset of the paper. The findings of the case are then presented and discussed in relation to these initial perspectives, as one of the aims of the study was to develop more complete perspectives that were better able to explain the phenomena that were observed. However, the study was also largely exploratory and inductive in nature, the researcher at all times remaining open to alternative explanations of the observations that were made, i.e. every effort was made to ensure that the data from the study informed theoretical explanations which are developed. On the basis of the study's evidence, a `two-tiered' model of management control is presented.

Beyond technical competence: fear ‐ banish the beast

Discusses the elimination of fear in the workplace as an essential task on the road to quality. The thematic focus is that fear robs an organization of its ability to adapt and focus the human energy necessary to compete in a global marketplace. Defines fear in the context of lowered goals and standards, its relationship to quality, and structural fear within organizations. Cites examples of companies in which fearful environments have had negative outcomes. Tells how a fearful climate hinders communication, destroys initiative, annihilates creativity, stifles innovation, and destroys confidence in management. Discusses why business and industry find it difficult to banish the beast of fear. Stresses that administration must abandon the power and control model of management. Establishes a solid foundation for long‐term success, increased productivity, and increased profitability.

Optimal Operation of Regional System with Diverse Water Quality Sources

A management model for optimal operation and control of a regional water system is developed and evaluated. The system consists of numerous water sources with various qualities and consumers with differing flow rates and quality requirements. Flow at the nodes, supplies and demands, and solute mass balance are defined as mass balance constraints. Binary on/off controls for the hydraulic components are defined by continuous nonlinear functions. A two-time step formulation representing on-peak and off-peak power cost periods is solved on a personal computer using GAMS/MINOS. The method is readily extensible to cover more time periods and larger networks.

Classical management control in contemporary management and accounting: the persistence of Taylor and Fayol's world

This paper draws parallels between the contemporary concerns and foci of business and governments in today's international environment and those pertaining at the time of Frederick Taylor and Henri Fayol, founders of the classical management approach to control. The persistence and revived profile of the classical management model of control is linked to contemporary Western management's economic rationalism. The genesis of this model of control is explored via its founders’ personal backgrounds and industrial environments. Our contemporary classical approach to control is thus held up as a reflection of this earlier genesis.

A Management Control Model Based on the Customer Service Process

Argues that traditional models of management control are in many respects inadequate for service operations. As the result of a case study on a company engaged in mobile telephony, a new management control model was developed based on the service management perspective. This puts the customer‐perceived process and quality in focus. The model was used as a tool to evaluate the service process in the company. As a foundation for the management control model, a service map was constructed which incorporated activities to which revenues and costs were assigned by means of activity based costing.

An instantaneous control model of bank reserves and Federal funds management

Empirical evidence indicates that large banks are generally net buyers of Federal funds, while small banks tend to be net sellers. Asymmetric information, bank monopoly power, or risk-aversion arguments have been offered for this phenomenon. However, these models do not address the close link between bank reserves and Federal funds purchases as alternative means of liquidity management. Our stochastic control model focuses on this link and has three main implications: (1) it analyzes interaction between the above-mentioned influences; (2) it identifies three additional reasons for banks' Federal funds activity; and (3) it examines the transmission of monetary policy in a dynamic framework.

Management Model for Control of On‐Farm Irrigation

A physically based model for the management and forecasting of irrigation water requirements at an on‐farm level is developed. The model includes mechanisms for simulating root and soil‐water movement, root growth, and crop yield. Model inputs and soil and crop parameters are easily attainable so that the model is usable in field situations. The management model is verified by calibrating it to a crop of cotton grown on an experimental plot at the University of California at Davis, then comparing the results of the model simulations to the field measured data for two alternate water treatments that were used to irrigate the experimental cotton crop. These verifications indicate that the soil‐water content distributions are simulated with a high degree of accuracy, and root‐density distributions are better simulated under moist soil conditions. Further analysis indicates that maintaining moist soil conditions during the bloom stage of cotton growth is critical for consistently high cotton crop yields.

THE CLASSICAL MODEL OF CONTROL IN THE ACCOUNTING LITERATURE

This paper outlines a classical management model of control based upon concepts identified in the writings of Frederick Taylor and Henry Fayol. The classical model's constituent concepts are found to be replicated in early accounting literature. The accounting model persisted right through the 1970s with only one conceptual change that reflected a concept discussed by Fayol. A number of factors which may have influenced the accounting model's replication of the classical management model are then considered. These include the linguistic derivation of the term “budget”, historical approaches to budgeting by governments, the scientific and efficiency orientation of accountants in the past and their perception of the corporate budget.

Optimal Control Model for Groundwater Management

An optimal control management model for spatial and temporal allocation of groundwater is presented. The management model integrates a physically‐based finite‐difference aquifer simulation model, and a linear‐quadratic optimal control model. The objective functional represents present discounted benefits determined from the derived demands for irrigation water net of pumping costs. The dynamic aquifer simulation equations are directly incorporated in the optimal control model, and the cost of pumping is calculated using a drawdown correction. Aggregated parameters obtained from detailed digital model studies such as by the US Geological Survey can be used to readily calibrate the model for a particular groundwater basin. A case study application is presented to demonstrate the potential use of the model as a management tool.

An economic modeling approach to contingency theory and management control

A prominent theme in recent accounting papers on management control has been the contingency theory approach to management control system design. A recent review of this contingency theory literature noted the need for a more explicit theoretical structure as well as a more all-inclusive model of the organization's control system. This paper argues that while a more explicit theory is needed, the development of relatively simple models is an important step in the construction of an all-inclusive model of management control. Two such simple models of a firm's control system design problem are presented and compared. The two models demonstrate that relatively simple models can capture multiple features of a control system and illustrate how the effect of contingency variables depends critically on the specific context in which the firm operates. Because the logic underlying these models is made explicit, the reader can better assess their reasonableness. Simple models can provide useful building blocks for more complex management control models and can be used to evaluate the analytical validity hypotheses that might be induced from observations in complex settings.

Computing as an Occasion for Social Control

This paper examines three models of social control processes in computerized work settings. Two models, the management control model and the professional negotiations model, are derived from other analysts' conceptions. The third model, the institutional control model, is new. The models differ in their conception of the flexibility of norms, the proximity of social control agents to other participants, and the patterns of information flow in a system. We examine the explanatory value of these models in light of an intensive study of one complex organization. A set of episodes concerning one recurrent dilemma reported by information system users, the maintenance of accurate data, illustrates the usefulness of the institutional negotiations model. Control is exercised by many actors in a complex social fabric rather than simply through vertical management control or through lateral work relationships. Participation in a larger, institutionalized world of computer use defines work activities, and it subjects users, regardless of their position in the hierarchy, to tighter social controls than is suggested by the other models.

Comment on ‘A general linear approach to stream water quality modeling’ by Mansur Arbabi and Jack Elzinga

Water Resources ResearchVolume 12, Issue 4 p. 823-824 Water QualityFree Access Comment on ‘A general linear approach to stream water quality modeling’ by Mansur Arbabi and Jack Elzinga Lewis A. Rossman, Lewis A. RossmanSearch for more papers by this author Lewis A. Rossman, Lewis A. RossmanSearch for more papers by this author First published: August 1976 https://doi.org/10.1029/WR012i004p00823Citations: 2AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL No abstract is available for this article. References Arbabi, M., J. Elzinga, A general linear approach to stream water quality modeling, Water Resour. Res., 11, 191– 196, 1975. Arbabi, M., J. Elzinga, C. ReYelle, The oxygen sag equation: New properties and a linear equation for the critical deficit, Water Resour. Res., 10, 921– 929, 1974. Blankenship, J. W., J. E. Falk, Infinitely constrained optimization problemsSer. T-301George Washington Univ., Washington, D. C.June, 1974. Gustafson, S. A., K. O. Kortanek, Mathematical models for air pollution control: Determination of optimum abatement policies, Models for Environmental Pollution Control R. A. Deininger, Ann Arbor Science, Ann Arbor, Mich., 1973. ReYelle, C. S., D. P. Loucks, W. R. Lynn, A management model for water quality control, J. Water Pollut. Contr. Fed., 397, 1967. Citing Literature Volume12, Issue4August 1976Pages 823-824 ReferencesRelatedInformation