Management Control Research Articles

An Early Management System for Subscriber Equipment Installation

The Journal revisits an historic paper from 1970 detailing the introduction of a computer-based Subscriber Installation Management Control System.

Optimal Control Strategy for Power Management Control of an Independent Photovoltaic, Wind Turbine, Battery System with Diesel Generator

The need for a greater supply of energy from sustainable sources is growing because of increasing energy prices, concerns about nuclear power, climate change, and power grid disruptions. This research offers a method for the balance of power management of a combination of multi-source DC and AC supplier systems that enables sources of clean energy based on an independent grid to function economically and with the highest levels of system predictability and stability possible. The DC microgrid's hybrid generation source consists of a diesel power source, wind, photovoltaic (PV) power, and a battery bank. The energy system can fulfill the load demand for electricity at any moment by connecting various renewable sources. It can function both off and on the grid. The microgrid may occasionally not be able to provide sufficient electricity, while every green energy source's electricity contribution is based on how its supply varies and how much power is needed to meet demand. As a result, a diesel generator is required as additional backup power, particularly while operating off-grid. This paper designs and implements an MPPT technique for a PV system based on the GWO algorithm. By creating PWM pulses in response to variations in the PV panel voltage, this method modifies the converter's duty cycle, while wind turbines using MPPT based on P&O, to get the most out of hybrid energy sources that are renewable while simultaneously enhancing the quality of power. The priority sources of electricity for the grid are photovoltaics and wind power. Based on the results of simulations and experiments, the proposed control method for DC, which uses the MPPT approach, can dynamically switch between all of the system's various modes of operation, independent of the battery's condition or environment, ensuring safe operation and constant bus voltage. An analysis was conducted on the suggested system's performance. It has been noted that compared to the conventional approaches, the suggested GWO-based MPPT methodology is quicker and produces fewer MPP oscillations. It offers a more effective reaction to quickly shifting atmospheric conditions. Results of simulation for the recommended control scheme with MATLAB/Simulink.

Yasri Miftah Joenoes

Background: Mining accidents in truck transportation activities are the most common accidents in the mining industry in Southeast Sulawesi Province in the last 3 years and often cause fatalities. Previous studies have not identified all types of dominant causes of mining accidents in truck transportation activities, be it direct causes, basic causes, or lack of management control. The purpose of this study is to analyze the causes of mining accidents in truck transportation activities in the Southeast Sulawesi Region in 2021-2023. Method: The research used is qualitative phenomenology to understand and describe the dominant accident-causing factors from mining accident phenomena in transportation activities using trucks. Results: The dominant causes of mining accidents in truck transportation activities in Southeast Sulawesi Province in 2021-2023 were: driving above the speed limit; drivers not wearing safety belts and helmets; downhill road conditions with a grade above 12% and long; drivers lack knowledge/skills; lack of supervision; and inadequate SOP and HIRA. Conclusion: Corrective actions that can be taken to minimize the occurrence of mining accidents in truck transportation activities are: increasing supervision and socialization related to speed limits, as well as the use of safety belts and helmets; striving for engineering, maximizing supervision and completing road signs on downhill road segments with grades above 12% and long; implementing new worker training and annual refresher courses with output in the form of SIMPER which is valid for a maximum of 1 year; meeting the needs/ratio of operational supervisors, and ensuring that SOP and IBPR are adequate for truck transportation activities.

Using ARIMA and ETS models for forecasting water level changes for sustainable environmental management

It is vital to provide useful hydrological forecasts for urban and agricultural water management, hydropower generation, flood protection and management, drought mitigation and alleviation, and river basin planning and management, among other things. This paper introduces a simple and flexible hydrological time series forecasting framework. Predicting water levels is crucial, given the need for sustainable environmental management. The prognosis should be reasonable to persuade individuals to take proper precautions. While many methods have been developed to predict water levels, here the effectiveness of two approaches to predicting river water levels was assessed. For this purpose, nine years of data were used, which were divided into input data (2014–2021) and validation data (2022), on water levels in the Morava e Binçës river for the Vitia station, in the form of monthly time series records, to identify the best model among those used and to identify the information necessary for water resource management and hazard control. Models Autoregressive Integrated Moving Average(ARIMA) and Error Trend and Seasonality, or Exponential Smoothing (ETS), were examined using the R package to determine the most accurate. The results indicate the applicability of both models, as evidenced by the Root Mean Square Error (RMSE) and the Mean Absolute Error (MAE). The predictive analysis based on historical water levels allowed the identification of distinct periods characterized by high and low water levels between 2022 and 2024, which is important for the area in question due to the numerous flood events occurring here.

Effects of occupant thermostat preferences and override behavior on residential demand response in CityLearn

As space heating accounts for 54% of annual residential electricity consumption in Quebec, demand response programs specifically target load shifting through the automated control of thermostat setpoints during peak hours. On a district scale, varied thermostat preferences and setpoint override behaviors can have an impact on the success of the demand response program. This study examines two unique occupant types (Average, Tolerant) in terms of thermostat setpoint preferences as well as three different occupant Levels-of-Detail (LoDs) and analyzes their effects on the energy flexibility provided during demand response periods. For our baseline scenario, LoD 1, a static setpoint schedule is used and there is no control of the heat pump, while LoD 2 and LoD 3 incorporate thermostat setbacks during demand response events. LoD 2 assumes the occupant is comfortable within 2°C from the setpoint while LoD 3 allows the occupant to override the DR setbacks. We estimate the flexibility services provided by a ten-house residential community through the automated control of heat pumps during a three-month winter period, and we implement and simulate our study in CityLearn using reinforcement learning-based control for district-level energy management. When comparing LoD 3 to LoD 1, electricity cost was reduced by approximately 12% and net electricity consumption was reduced by approximately 17% during demand response periods. Likewise, we find that LoD 2 could overestimate savings in net electricity consumption, cost, and peak demand by 5% compared to LoD 3. The number of hours where the indoor temperature deviated more than ▪ from the setpoint occurred for less than 5% of the timesteps on average for the 10 buildings for LoD 3 while still achieving significant net electricity consumption reductions, thus highlighting that we can provide energy flexibility services to the grid while balancing occupant thermal comfort. Finally, the agents learned optimal decision-making that reduced the number of overrides across the training episodes for both Average and Tolerant occupants. We thus present a multi-agent framework as a means for addressing various occupant setpoint preferences and override behaviors for the control of heat pump systems at the neighborhood level.

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.

Perceptions and configurations of balanced scorecard use: evidence from Portuguese SMEs

Purpose The purpose of this study is to identify managerial perceptions, as well as individual and organizational contingencies, that influence the use of balanced scorecard (BSC) among SMEs. Design/methodology/approach This paper adopts a mixed methods approach to study the use of the BSC from a survey database of 414 SMEs across several industries in Portugal. Findings This paper shows the perceived benefits, reasoning and obstacles that managers face when using the BSC in SMEs. The BSC is not the first choice for strategic management control of most firms in the sample. Most SMEs in this study have an explicitly formulated business strategy. The results show that it is possible to implement the BSC in SMEs without a formalized strategy. Such findings seem to suggest that the use of the BSC may stimulate the formulation of strategies for those firms. Research limitations/implications The use of fuzzy-set qualitative comparative analysis limits the generalization of the findings; nonetheless, the transparency of the report enables replication without restrictions. Practical implications This paper proposes that the size of the firm and the characteristics of the manager may compensate for the absence of a strategy to guide BSC use. Social implications This paper advises a match between the stage of development of the SMEs strategy and the gender of the manager, which may have implications for recruitment purposes. Originality/value This study reports alternative configurations of individual and organizational conditions that lead to the use of the BSC in SMEs as well as configurations that prevent its use.

The Effectiveness of Teacher Professional Development Program on Classroom and Behavior Management: A Systematic Review

Aim. This study aims to investigate the effectiveness of teacher professional development programs in enhancing classroom management and student behaviour control. Methods. Conducted through a systematic review, this research examines empirical studies published between 2016 and 2022. The focus is on evaluating the impact of professional development programs on teachers' abilities in classroom management and behaviour control. Results. The findings of the study reveal a positive correlation between participation in professional development programs and improvements in classroom management and behaviour control. Specifically, teachers' knowledge and skills in these critical areas are enhanced through such programs. Furthermore, the research demonstrates positive effects on student performance and achievement as a direct result of improved classroom management. Conclusion. This study contributes to the existing body of knowledge by providing empirical evidence of the effectiveness of teacher professional development programs in enhancing classroom management and student behaviour control. By synthesising findings from multiple studies, the research adds depth to our understanding of the relationship between professional development and teacher performance.

Adaptive MAC Scheme for Interference Management in Ad Hoc IoT Networks

The field of wireless communication has undergone revolutionary changes driven by technological advancements in recent years. Central to this evolution is wireless ad hoc networks, which are characterized by their decentralized nature and have introduced numerous possibilities and challenges for researchers. Moreover, most of the existing Internet of Things (IoT) networks are based on ad hoc networks. This study focuses on the exploration of interference management and Medium Access Control (MAC) schemes. Through statistical derivations and systematic simulations, we evaluate the efficacy of guard zone-based MAC protocols under Rayleigh fading channel conditions. By establishing a link between network parameters, interference patterns, and MAC effectiveness, this work contributes to optimizing network performance. A key aspect of this study is the investigation of optimal guard zone parameters, which are crucial for interference mitigation. The adaptive guard zone scheme demonstrates superior performance compared to the widely recognized Carrier Sense Multiple Access (CSMA) and the system-wide fixed guard zone protocol under fading channel conditions that mimic real-world scenarios. Additionally, simulations reveal the interactions between network variables such as node density, path loss exponent, outage probability, and spreading gain, providing insights into their impact on aggregated interference and guard zone effectiveness.

Brewing a service-identity: management controls in craft beer servitization

Purpose This paper aims to examine the management controls that support (and fail to support) a craft brewery’s servitization journey from start-up, through growth, to maturity. It enriches our understanding of how management controls can facilitate the discovery of a service-identity that provides the foundation for servitization. Design/methodology/approach Drawing on in-depth interviews, fieldwork and secondary data analyses, this paper reports on a longitudinal case study of a craft brewery. The authors trace the case company’s servitization journey using a service-dominant logic theoretical perspective. This perspective focuses us on how the value of a product is cocreated with customers, rather than being created by the firm and then distributed. Findings The study found that many management controls emerged at the craft brewery from start-up to maturity. Some management controls supported a goods logic, while others supported a service logic. The findings highlight how people and cultural controls in particular enabled the company to move toward a service logic focused on servitization. These management controls informed the evolution of offerings, structure reconfiguration and resources at the craft brewery necessary to support servitization. Originality/value Studying a craft brewery contributes an alternative type of manufacturing context and shows how service-identity features such as craftiness, collectiveness, neolocalism and innovation affect a company’s servitization journey.

Exploring the sorption/desorption of nitenpyram in loess soils: implications for neonicotinoid fate and ecological risk assessment.

Neonicotinoids are widely used insecticides that accumulate in various environmental matrixes and potentially harm non-target organisms. However, the mechanism of sorption/desorption of neonicotinoids in different loess soils remains poorly understood. Therefore, this study investigated the sorption/desorption of nitenpyram (NIT), a commonly used neonicotinoid, in three different types of loess soils and examined factors influencing the adsorption process using batch experiments. The findings revealed that NIT reached adsorption equilibrium in 4h in all three loess soil samples. The R2 value (> 0.898) obtained from fitting the sorption/desorption kinetics indicated a good match with the pseudo-second-order model, suggesting the involvement of multiple mechanisms, including chemisorption. The linear and Freundlich models also adequately described the sorption of NIT in loess soils. Additionally, a clear hysteresis phenomenon was observed. The adsorption capacity of NIT is significantly related to the adsorption temperature, solution pH and ionic strength. Upon increasing the initial concentration, the equilibrium adsorption capacity of NIT for gray-cinnamon soil, sierozem, and cultivated loessial soil increased from 3.56, 2.51, and 2.64mg/kg to 8.49, 3.92, and 5.22mg/kg, respectively. FTIR spectral analysis revealed that the adsorption of NIT in loess soil was primarily governed by mixed mechanism. This study elucidates the behavior and fate of NIT in soil-water systems in the Northwest, while also establishing a foundation for assessing its ecological risks. The findings have significant practical implications for the future development of environmental management and pollution control strategies.

ERP and the Metamorphosis of Management Control: An Innovative Bibliometric Exploration

Introduction: The aim of this article was to analyse the scientific production exploring the transformation of management control by ERP. This bibliometric review, based on Scopus data, used VOSviewer software for bibliometric analysis. By mapping the existing literature, it identified research trends, the main themes addressed, and potential gaps in the field.Methods: The methodology adopted included a bibliometric study of scientific publications on legitimacy and management control using Scopus and VOSviewer. A database was created by searching for specific keywords on Scopus, selecting the combination "management control" and "ERP".Results: The results of this bibliometric study reveal the evolution of research into ERP and management control, highlighting the importance of technological integration for better organisational performance. They also provide valuable indications for researchers and practitioners wishing to deepen their knowledge and improve the implementation of ERP in various organisational contexts.Conclusion: This synthesis of bibliometric results reveals the complex dynamics of ERP and management control research, highlighting an interconnected network of researchers and institutions with diverse and evolving themes. The results provide valuable insights, identifying influential work, emerging themes and opportunities for future collaboration, while helping to develop more effective research strategies and advance knowledge in the field.

Vertical and lateral dynamics of middle managers’ strategizing for institutional complexity

Abstract Research suggests that institutional complexity is of strategic importance and recent calls have been made to investigate organizational strategizing in such a situation of multiple institutional logics. We therefore investigate middle managers’ strategizing for institutional complexity. In doing so, we follow theoretical suggestions of a renewed practice-based view on strategizing as a broad social accomplishment beyond top management activities. Based on a qualitative field study in a company under influence of substantive financial reform, findings show that middle managers re-strategize institutional complexity at the vertical interstices of top management strategies and the distributed agency of their followers. Furthermore, the study highlights the character and effects of lateral dynamics of middle managers’ competing strategizing. We explain how these vertical and lateral dynamics provide insight into strategizing for institutional complexity as a distributed, situated, and emergent social accomplishment. Such strategizing practices have unintended organizational consequences beyond both top and middle management control.

Development of an Intelligent Drone Management System for Integration into Smart City Transportation Networks

Drones have experienced rapid technological advancements, leading to the proliferation of small, low-cost, remotely controlled, and autonomous aerial vehicles with diverse applications, from package delivery to personal transportation. However, integrating these drones into the existing air traffic management (ATM) system poses significant challenges. The current ATM infrastructure, designed primarily for traditionally manned aircraft, requires enhanced capacity, workforce, and cost-effectiveness to coordinate the large number of drones expected to operate at low altitudes in complex urban environments. Therefore, this study aims to develop an intelligent, highly automated drone management system for integration into smart city transportation networks. The key objectives include the following: (i) developing a conceptual framework for an intelligent total transportation management system tailored for future smart cities, focusing on incorporating drone operations; (ii) designing an advanced air traffic management and flight control system capable of managing individual drones and drone swarms in complex urban environments; (iii) improving drone management methods by leveraging drone-following models and emerging technologies such as the Internet of Things (IoT) and the Internet of Drones (IoD); and (iv) investigating the landing processes and protocols for unmanned aerial vehicles (UAVs) to enable safe and efficient operations.

Research on Enterprise Financial Information Risk Identification and Dynamic Control Management Model Based on Genetic Algorithm

In the contemporary global economic landscape, the imperative for enterprise financial informatization as a catalyst for efficiency, cost reduction, and innovation is evident. However, the deepening integration of informatization introduces corresponding risks, necessitating the establishment of effective risk management systems. This paper proposes a genetic algorithm-based model for enterprise financial informatization risk management, aiming to offer precise and actionable solutions. The study integrates genetic algorithms to enhance the adaptability and flexibility of the risk management model in the dynamic information environment. Through in-depth research on corporate financial informatization risks, a multi-dimensional risk management control model is constructed, considering technical, organizational, and environmental factors. The genetic algorithm introduces a new perspective for model optimization, enabling efficient search and optimization capabilities. The model not only identifies but also controls and governs risks, providing timely intervention and effective risk management. Moreover, the genetic algorithm facilitates intelligent decision support for risk management by adapting to changing environments. Empirical analysis validates the model’s feasibility and effectiveness in real enterprise cases, emphasizing its practicality.

Exploring the Frontiers: A Comprehensive Review of Augmented Reality and Virtual Reality in Manufacturing and Industry

Augmented reality (AR) and virtual reality (VR) are revo- lutionizing manufacturing practices by offering immersive and interactive experiences. This review paper synthesizes current research on AR and VR’s applications, benefits, and challenges in manufacturing, covering design, training, maintenance, and quality control. Key findings highlight the applications and positive impact of AR/VR on efficiency, cost management, and quality control in manufacturing processes. Industries are in- creasingly adopting these technologies to enhance productivity and reduce errors. However, challenges such as cost, techno- logical infrastructure, and integration into existing workflows remain significant barriers. In conclusion, integrating AR and VR in manufacturing holds immense potential to transform traditional methods and improve operational efficiency. This paper advocates for broader implementation and research to harness the full benefits of immersive technologies in manufacturing.

Exploring the Duality of Formal and Informal Controls in Driving Eco-Innovations

Eco-innovations are crucial for addressing environmental challenges. Based on a survey of 301 large German firms, we explore the roles of formal and informal environmental management control systems (EMCSs) in translating external perceived stakeholder pressure (PSP) into eco-innovations. By employing partial least squares structural equation modeling, the findings indicate that both formal and informal EMCSs positively and partially mediate the relationship between PSP and eco-innovation. Building on the natural resource-based view (NRBV), our study contributes to the accounting literature by exploring the taxonomy of formal and informal controls. The results demonstrate the important role of informal EMCSs alongside formal EMCSs in developing the capabilities necessary to channel PSP toward eco-innovations, emphasizing the role of management controls in sustainable development. Furthermore, we contribute to quantitative research on the role of management controls in the field of environmental sustainability and innovation. The implications of our study are relevant for managers as formal and informal controls are anchored differently in the firm and therefore require different approaches to create a balance of both.

Multifunctional Radiation Conditioning Emitter for Laser and Infrared with Adaptive Radiative Cooling.

With the development of technology, multifunctional multiband emitters have been paid much attention due to their wide range of applications, such as LIDAR detection, spectroscopic sensing, and infrared thermal management. However, the development of such emitters is impeded by incompatible structural requirements of different electromagnetic wavebands. Here, we demonstrate coupled modulation between near-infrared (NIR) laser-wavelength and long-wavelength-infrared by constructing a multifunctional emitter (MFE) with a structure of Al/HfO2/VO2, utilizing the phase transition of VO2. The MFE displays excellent thermal modulation capability within the 8-14 μm range, achieving a thermal insulation effect (ε8-14μm = 0.18) at low temperatures, and heat dissipation effect (ε8-14μm = 0.64) at high temperatures. The MFE's radiation power regulation capability is 145.06 W m-2 between a temperature of 0 to 60 °C. Moreover, the MFE possesses a large reflectivity modulation value of 0.78 at NIR laser-wavelength (1.06 μm) with a short phase transition time of 1003 ms under 3 W cm-2 laser irradiation. This study provides a guideline for the coordinated control of electromagnetic waves and intelligent collaborative thermal management through simple structural design, thus, having broad implications in energy saving and thermal information processing.

Innovative approach for assessing nitrogen loss risk to surface waters from crop production in a watershed scale through nitrogen surplus index method

Although various measures are applied to control farmland nitrogen loss at the field scale, effective control strategies at the watershed scale are still lacking due to poor understanding of nitrogen loss risks across different scales. Therefore, an innovative approach to assess the risk of nitrogen loss to surface waters from crop production at the watershed scale was established, with nitrogen surplus, a more accurate indicator, as a major source factor introduced to the traditional index method. Furthermore, this approach was applied in the Baiyangdian Lake Watershed, a typically agricultural-dominated watershed in China, and the control strategies for farmland nitrogen loss reduction were investigated with scenario analysis. The major results included: (1) Areas with high (2–4 for risk to river, 1.6–3.2 for risk to lake) and very high (>4 for risk to river, >3.2 for risk to lake) risks of nitrogen loss in crop production were relatively small. For example, in the wheat-maize rotation system, these areas accounted for only 2.1–3.5 % and 0.9–1.8% of the total study area, respectively. Additionally, the critical source areas of nitrogen loss were concentrated around the receiving water bodies. (2) The nitrogen surplus in wheat season increased the nitrogen loss to surface waters. Compared to the maize season, the area with high and very high risk for nitrogen loss to the nearby river in wheat-maize rotation system increased by 58.3% and 141.4%. Furthermore, the areas with high and very high risk for nitrogen loss to the lake in wheat-maize rotation system were 129.6% and 220.6% more than that during maize season. (3) Nitrogen loss risk to the nearby rivers was correlated with nitrogen surplus, but nitrogen loss risk to the lake was related to the transport coefficient. (4) The optimized scenario for nitrogen loss reduction in crop production was the combination of nitrogen surplus being less than 20 kg/ha and 500 m banning area around the river with no fertilizer application, which reduced the nitrogen loss risk to the nearby river and to the lake by 94–95% and 89–95%. The results of this study provide a scientific basis for nutrient resource management and non-point source pollution control.

Nutritional Interventions in Older Persons with Type 2 Diabetes and Frailty: A Scoping Systematic Review.

In the elderly, the coexistence of type 2 diabetes mellitus (T2DM) and frailty is frequent. Much has been described about pharmacological management and glycemic control goals. However, there is a knowledge gap in terms of the objectives and characteristics of interventions, especially nutritional ones, for this population. A scoping review was performed to document the objectives, characteristics, and results of nutritional interventions in older people with T2DM and frailty. The five-stage framework of Arksey and O'Malley was used, as was the PRISMA extension for scoping reviews. The results stand out for three trends, as follows: (1) experimental studies with multicomponent intervention physical exercise programs and nutritional programs based on educational processes or behavioral intervention; (2) observational studies with an association of the kind of diet assessed by scales and their relation to stages of frailty; (3) a review that updates recommendations on pharmacological and non-pharmacological, diet, exercise, management, as well as glucose control goals for diabetes in frail older persons. Finally, the evidence shows that management of T2DM in older adults with frailty requires goals and interventions tailored to their functional capacity and health condition. The exercise, diet, and education programs reviewed have demonstrated their effectiveness in improving physical performance, reducing the risk of frailty or progression to more advanced stages, and achieving better glycemic control.