Management Control Systems Research Articles

The Efficiency of Management Control Systems: Does Implementing Management Control Systems Affect How Well a Company Performs?

The research investigated the potential positive correlation between Management Control Systems with profitability and innovation. The research utilizes quantitative methodologies, using survey designs to administer a structured questionnaire to respondents at the headquarters of the Coca-Cola bottling company in Lagos, Nigeria. The location and firm were chosen by judgmental sampling, whereas the questionnaire was distributed through convenience sampling. The sample size of 109 respondents was determined using the Yamane (1967) approach from a population of 150 individuals selected randomly. After examining the collected data using linear regression and multivariate analysis, the study revealed Management Control Systems positively correlates with profitability and innovation. Based on these results, it is advised that businesses prioritize creating and deploying efficient management control systems (MCS) policies that expressly focus on improving profitability and stimulating innovation.

Strategic Oversight and Quality Validation in Spice Production Enhancement

This study examines the effectiveness of a comprehensive control management and quality control system in the seasoning production process, focusing specifically on a menu-specific seasoning variant (MSS). The methodology encompassed various stages including material acceptance, sieving, mixing, and final packaging, integrated with stringent control measures such as equipment and facility cleaning, material separation, and machine maintenance. Quality control tests conducted included sodium chloride content, pH analysis, seal strength, and bubble tests. Results indicate that these systematic processes significantly enhance product quality by ensuring compliance with predefined quality standards. The implications of this study suggest that rigorous process oversight and detailed quality assessments can markedly improve the reliability and safety of food seasoning products, providing a framework for industry-wide best practices. Highlights: Process Management: Systematic control measures, including equipment and facility cleaning, ensure a contamination-free production environment. Quality Control: Rigorous testing, including sodium chloride content and pH analysis, guarantees that the products meet established quality and safety standards. Product Compliance: Implementation of advanced control and quality assurance protocols ensures that products consistently comply with industry standards. Keywords: Instant Seasoning, Quality Control, Safety Standards

ADVANCING FOOD SAFETY THROUGH IOT: REAL-TIME MONITORING AND CONTROL SYSTEMS

This paper proposes the development of an Internet of Things (IoT)-based real-time monitoring and control system for food safety management. By leveraging IoT sensors and devices throughout the food production and distribution process, this system aims to continuously monitor food safety parameters, providing immediate data to prevent contamination and ensure compliance with safety standards. In response to the critical need for enhanced food safety measures, this concept paper proposes the implementation of IoT (Internet of Things) technology to advance food safety through real-time monitoring and control systems. The global food industry faces significant challenges in ensuring food safety throughout the supply chain, including inefficiencies, delays in response to potential hazards, and increased risks of contamination. Traditional methods of monitoring and controlling food safety often lack real-time capabilities and are prone to human error. The proposed solution focuses on introducing an IoT-based system for real-time monitoring of critical food safety parameters such as temperature, humidity, and the presence of pathogens. This system will leverage a combination of sensor technologies, data analytics, and communication protocols to continuously monitor environmental conditions and potential hazards throughout the food supply chain. Key components of the proposed system include IoT sensors and devices, a centralized monitoring platform, data transmission infrastructure, and integration with existing food safety management systems. Advanced data analytics techniques, including machine learning algorithms, will be employed to analyze collected data, identify patterns, trends, and anomalies, and develop predictive models to anticipate potential hazards. The implementation strategy outlined in this concept paper includes comprehensive assessment and planning, deployment of IoT sensors, establishment of data collection and transmission infrastructure, data analysis and insights, integration with existing systems, and training and capacity building. By following this strategy, stakeholders can proactively manage food safety risks and ensure the integrity and safety of the food supply chain. Advancing food safety through IoT-based real-time monitoring and control systems holds great promise in revolutionizing the way food safety is managed, safeguarding public health, enhancing consumer trust, and ensuring a safer and more reliable food supply for consumers worldwide.
 Keywords: Food Safety, Real Time, Monitoring, IoT.

ADVANCING FOOD SAFETY THROUGH IOT: REAL-TIME MONITORING AND CONTROL SYSTEMS

This paper proposes the development of an Internet of Things (IoT)-based real-time monitoring and control system for food safety management. By leveraging IoT sensors and devices throughout the food production and distribution process, this system aims to continuously monitor food safety parameters, providing immediate data to prevent contamination and ensure compliance with safety standards. In response to the critical need for enhanced food safety measures, this concept paper proposes the implementation of IoT (Internet of Things) technology to advance food safety through real-time monitoring and control systems. The global food industry faces significant challenges in ensuring food safety throughout the supply chain, including inefficiencies, delays in response to potential hazards, and increased risks of contamination. Traditional methods of monitoring and controlling food safety often lack real-time capabilities and are prone to human error. The proposed solution focuses on introducing an IoT-based system for real-time monitoring of critical food safety parameters such as temperature, humidity, and the presence of pathogens. This system will leverage a combination of sensor technologies, data analytics, and communication protocols to continuously monitor environmental conditions and potential hazards throughout the food supply chain. Key components of the proposed system include IoT sensors and devices, a centralized monitoring platform, data transmission infrastructure, and integration with existing food safety management systems. Advanced data analytics techniques, including machine learning algorithms, will be employed to analyze collected data, identify patterns, trends, and anomalies, and develop predictive models to anticipate potential hazards. The implementation strategy outlined in this concept paper includes comprehensive assessment and planning, deployment of IoT sensors, establishment of data collection and transmission infrastructure, data analysis and insights, integration with existing systems, and training and capacity building. By following this strategy, stakeholders can proactively manage food safety risks and ensure the integrity and safety of the food supply chain. Advancing food safety through IoT-based real-time monitoring and control systems holds great promise in revolutionizing the way food safety is managed, safeguarding public health, enhancing consumer trust, and ensuring a safer and more reliable food supply for consumers worldwide.
 Keywords: Food Safety, Monitoring, Real Time, Authority, Nigeria.

An integrated energy storage framework with significant energy management and absorption mechanism for machine learning assisted electric vehicle application

Regarding environmental friendliness, low maintenance needs, and statuses as a renewable technology, Hybrid Electric Vehicles (HEV) have become more and more popular around the world. In this, the energy management system is crucial for the effective storage of power and regulation of the energy flow system. As a result, Hybrid Energy Storage Systems (HESS) has increased interest due to their superior capabilities in system performance and battery capacity when compared to solo energy sources. Additionally, the primary problem interaction applications, including such battery electric vehicles, are the energy storage system. Multiple energy storage technologies, including battery packs, flywheels, super-capacitors and fuel cells, are combined into a HESS due to their complementing properties. The goal of this setup is to make renewable energy sources more reliable by storing power generated from intermittent sources or by providing backup energy generation from traditional energy sources. A HESS could be utilized as an alternate energy storage system to help them make up for their lack of power density. HESS needs a smart Energy Management System (EMS) to function properly since it combines the dynamic characteristics of a battery and a SuperCapacitor (SC). The motive of the study is to suggest an actual power management control system to accomplish these objectives. The plan is built using a wavelet transform, deep learning mechanism, and fuzzy logic together. A useful tool for separating the various frequency elements of a load's power requirements to reflect the properties of a battery or supercapacitor is the wavelet transform. It is challenging to immediately apply it in a system, though. Because of this, the traditional optimization-model-based facility energy management system encounters substantial difficulties with online forecast and calculation. To solve this problem, the paper proposes a ML technique dependent on a Long Short-Term Memory (LSTM). The suggested control system structure allows for the separation of the offline and online stages of the LSTM technique. The LSTM is being used to map states (inputs) to decisions (outputs) based on system training during the offline stage. As a result, the supercapacitor receives an online calculation and distribution of the high-frequency power requirement. The SOC of the supercapacitor is kept within the appropriate range via fuzzy logic control. To evaluate the efficacy of the suggested energy management control technique, a 70 V battery with 92 V supercapacitor hybrid energy storage devices for hardware platforms have been created.

From distrust to trust: Balancing between forcing and fostering management control systems in a hostile cross-border post-acquisition integration

Extant research contends that in a context characterised by distrust, partners do not engage in developing trust in each other, and the use of management control systems creates tensions and increases distrust. This begs the questions of whether and how trust can be promoted and management control exercised in such a context. Thus, this paper examines the interplay between management control systems and (dis)trust in a hostile post-acquisition integration of two global companies. In doing so, this paper provides a detailed analysis of the role of management control systems as well as the underlying motives and the consequences of their use in various integration processes at different organisation levels. Applying the labour–management negotiation strategy theory, this study distinguishes between two modes of implementing management control. First, in the forcing mode, management control systems are used to coerce and monitor employees and instil top-down organisational values in them to promote controllability. Second, in the fostering mode, management control systems are exercised to promote mutual benefits, learning and shared values to support cooperation. The results show that the combined use of forcing and fostering management control systems supports the development of trust in the post-acquisition context characterised by distrust. Forcing control promotes trust by providing stability, creating accountability for cooperative achievements and supporting conflict resolution, whereas fostering control develops trust by facilitating goal sharing, mutual learning and value integration. This study advances the knowledge of management control systems and the relation between (dis)trust and control in the post-acquisition integration context by demonstrating why and how managers balance between forcing and fostering controls and how these control modes, separately and in combination, interact with (dis)trust.

Implementation of a Power Management System on Combat Robots based on a Hybrid Energy Storage System

This paper presents a power management (PMS)-based resource regulation system for combat robots equipped with batteries, supercapacitor banks, and solar cells. Hybrid energy storage source arrangements are needed to increase operational duration and increase the range of combat robots. Integration of multiple devices with different characteristics requires the implementation of a PMS. Distribution of the load of a combat robot by solving a power management problem, formulated as a finite quadratic program (CQP). Optimization of parameters is carried out, such as speed, drag coefficient and operating point of robot components, which are then regulated by the PMS controller. Data information during robot maneuvering by the PMS is measured and takes into account power management issues during the control period. In this research simulation, variations in weight factor parameters are given to determine various difficulties, namely regenerative power management. The simulation results show that the combat robot power management control system is capable of optimally generating electrical power loads for all components. In another study, a comparison of CQP performance in power management is comparable to benchmark performance after being analyzed based on nonlinear model predictive control.

HR‐DO: High reliable–delay optimized controller placement in software‐defined networking

SummaryCurrently, networking technologies are pivoting towards software‐defined networking (SDN) due to its easy management and centralized control system. The SDN network metrics, such as latency, scalability, robustness, and reliability largely depends on controller placement in the network domain. In view of betterment and best progression of network quality, the above mentioned network metrics need to be laid more emphases by considering controller placement. To achieve better network quality, an HR‐DO (high reliable–delay optimized controller placement) is proposed. Fuzzy C‐means, a meta‐heuristic optimization algorithm, is used to optimize the number of controllers required in the network due to its effectiveness in cluster selection. It also eases the network latency. In addition, a minimal cut set‐based Boolean logic approach and natural connectivity metric are used to improve the reliability and robustness of SDN with minimum worst‐case latency. To check the performance, the proposed HR‐DO is implemented on a topology‐zoo network data set (OS3E and Chinanet). For comparison purposes, OCPA and K‐means algorithms are taken into the account of latency, reliability, and robustness as parameters. The performance of the HR‐DO approach outperforms over K‐means and OCPA with respect to latency, reliability, and robustness.

The integration of risk into management control systems: towards a deeper understanding across multiple levels of analysis

The integration of risk into management control has recently received increased attention in the management accounting and control literature. Much of this research has focused on the organizational and individual actor level. However, some studies suggest that the integration of risk into the organizational control package may equally be influenced by forces operating at other levels of analysis– including the economic and political level and the organizational field level. In this guest editorial for the special issue on “Courageous Risk Governance: Enabling Resilience, Autonomy, and New Thinking,” I therefore discuss how our collective understanding of the integration of risk into management control could be enhanced by research at multiple levels of analysis. The papers included in this special issue show that when this integration is successfully managed, organizations can achieve valuable outcomes, such as increased resilience. For both practitioners and academics, future research on such integration therefore seems fruitful and necessary. This article provides ideas for particularly relevant questions about this integration and for theories that can guide such research.

Devising an approach for the automated restoration of shipmaster’s navigational qualification parameters under risk conditions

The object of this study is the safety control system of ship management, by identifying and restoring the qualification parameters of shipmasters in critical situations. The task solved in the study is the timely determination of an insufficient level of qualification for the performance of certain operations in controlling the movement of the ship, by applying a formal-logical model of detecting the intuitive actions of the operator-shipmaster and gradually restoring his/her qualification parameters using the devised method. The stages of development and the formal-logical structure of the model and method in terms of cognitive automation were described in detail as the study results. It was possible to ensure early detection of risks when controlling the movement of the ship in 56 % of cases, during a laboratory experiment on simulators, which in 24 % of cases turned out to be particularly dangerous. The interpretation of the results involved algorithmizing complex and formalized data on the actions of operators and the application of the method of restoring their qualification parameters, which allowed a comprehensive approach to safety management. The distinguishing features of the findings were to predict the level of danger by simulating maritime operations with input navigational and individual conditions. This made it possible to improve the effectiveness of operations to 89 %, reduce the phenomenon of loss of control over the course to 32 %, reduce critical situations to 7 % and the cost of resources. The scope and conditions of practical use involve a comprehensive assessment of external and internal influences on the level of danger, delay in decision-making by operators, as well as sailing conditions. The simulation results could be used to devise strategies for planning maneuvers, predicting risks, and developing maritime security systems

The impact of management control on the performance of large distribution companies in Morocco

This study investigates the impact of management control on the managerial performance of large-scale retail companies in Morocco, addressing a research gap in the local literature. Despite the considerable growth of the Moroccan retail sector, there is limited research on management control practices within this context. The research focuses on the implementation and effects of management control systems in the Moroccan retail industry, specifically examining their contribution to enhancing managerial performance. Adopting a multidisciplinary approach drawing from management control, performance management, and the retail industry, the study centers on the case of Label'vie Group. Through empirical research, the aim is to elucidate how effective management control practices positively influence the managerial performance of Moroccan retail businesses. Anticipated findings are expected to offer valuable insights for scholars and industry professionals in the management control field, particularly in emerging economies like Morocco. Furthermore, this research addresses the literature gap in the Moroccan business landscape, highlighting the importance of understanding and implementing management control mechanisms in the dynamic realm of retail. The structured abstract aligns with the journal's requirements and provides a clear framework for readers to comprehend the purpose, methodology, expected findings, and practical implications of the study.

Research on the Design of Integrated Energy Management and Optimization Control Systems for Novel Power Systems

This research paper is determining the impact of integrated energy management and optimization control for Novel power systems. Research objectives have been made based on integrating power system for reducing power consumption based on optimization parameters. Optimal control is mainly dealing with control law by finding out a given system and delivering certain criteria for achieving goals. There are mainly three parts for problem optimization purposes those are included decision, constraints and objective functions. Four different objectives has been made those are mainly discussed about the importance of the power systems regarding integrated management system. There are various factors that are affecting optimizations including the role of the multigrain recursion, global convergence, properties of the optimization model and local convergence. Along with this, the optimization control system has been played a crucial role for the power systems development purposes. Research has been based on the effective design of energy management for power systems. The primary application for the optimization techniques is based on the storage system, electromagnetic-based design and mapping design for the microwave structure. The rate of unsustainable energy management is increasing and sustainable energy management system is decreasing. The conclusion has been based on the significance of the optimization control for the power systems.

Designing a Sustainability Assessment Framework for Peruvian Manufacturing Small and Medium Enterprises Applying the Stakeholder Theory Approach

Among the main obstacles affecting the competitiveness of Peruvian Small and Medium Enterprises (SMEs) are poor strategic planning and incipient use of management control systems that support the integration of sustainable practices for the growth of the organization. Not considering sustainability in the strategy and management control systems of Peruvian SMEs can jeopardize their stability and growth, as they are part of the supply chain of large companies that look for suppliers that comply with sustainability standards. Since manufacturing SMEs play a vital role in the economies and social welfare of countries, providing them with appropriate management tools to evaluate the sustainable performance of their activities is urgent to assure their survival. Thus, the aim of this study is to design a holistic sustainability assessment framework that enables Peruvian manufacturing SMEs to evaluate the full integration of sustainability into their business strategy and the creation of value for each stakeholder. Based on the gaps found in the literature review, a conceptual assessment framework was designed, then a multiple-case study was conducted in three Peruvian manufacturing SMEs in the plastic sector, and the data obtained were used to deploy the proposed conceptual assessment framework.

Modeling the influence of management control system and ambidextrous behavior on B2B customer relationships: a job demand-resource perspective

PurposeService–sales ambidexterity (SSA) offers sales managers crucial information about dealing with customer service failures through an effective management control system. This study aims to scrutinize the relationships among SSA, salesforce control system, salesperson’s role stressors and service recovery performance (SRP) in the business-to-business (B2B) context.Design/methodology/approachAn analysis is conducted based on survey data collected from 586 B2B sales employees participating in an extensive survey. Structural equation modeling is used to analyze the proposed hypotheses.FindingsEmpirical findings suggest that behavior-based control harms SSA. On the other hand, outcome-based control has a positive impact on SSA. The research outcomes further disclose that SSA positively impacts salesperson role conflict and emotional fatigue, whereas emotional fatigue negatively impacts SRP. Salesperson resilience notably moderates the association between SSA and emotional fatigue.Originality/valueThe study addresses there is a dearth of research on SSA applying the sales management control system. When studying about ambidexterity in sales context, many supervisory styles have been explored; however, to the best of the authors’ knowledge, this is the first systematic attempt to understand how sales management control systems play a role in SSA.

Staff responses to management control systems changes in an Australian university

PurposeThis study aims to examine staff responses to management control systems (MCS) changes in an Australian university. Through the analysis of the category of staff responses, it aims to understand the perception gaps among the staff at different levels of the university.Design/methodology/approachUsing a case study approach on an Australian university, data was collected from interviews with staff across three hierarchical levels to explore their behavioural responses.FindingsThis study finds that staff at all levels largely complied with MCS changes due to institutional enforcement. Top management emphasised aligning with government policies and funding, often using manipulation and compartmentalisation tactics in implementing the new MCS. Mid-level managers generally favour research strategies but feel excluded from decision-making and have limited influence over funding. They adopted a balancing tactic within a compromise strategy. Meanwhile, operating-level academics had mixed experiences, feeling largely powerless in influencing MCS while also showing instances of self-motivated compliance. Overall, the study reveals varying responses across different hierarchical levels, highlighting the complexities of MCS changes in staff behaviour and attitudes.Research limitations/implicationsThe insights from this study can guide university administrators and policymakers in understanding the intricate variations in staff reactions to institutional changes. By recognising the factors that drive compliance and defiance, institutions can better navigate and implement changes in MCS.Originality/valueThis research offers a unique perspective on the behavioural side of MCS changes in higher education. By focusing on varied hierarchical levels within a university, the study provides a granular understanding of individual responses, enriching the existing literature on MCS transitions in academia.

Towards an institutional understanding of risk-based management controls: evidence from a developing market

PurposeIn developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.Design/methodology/approachThe authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.FindingsThe authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.Originality/valueThis research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.

An Optimal Approach to Energy Management Control of a Fuel-Cell Vehicle

This paper presents the design of an energy management control system to improve powertrain efficiency and optimize the amount of fuel used by a hybrid fuel cell vehicle in a route-based scenario. To reach this goal, a complete tank-to-wheel model is developed under the assumption of a known scenario, the speed profile that best minimizes the energy required to complete the test is computed, and a controller able to handle the power request is designed. In particular, a Model Predictive Control architecture is used to split the power request between the primary and the secondary power source (fuel cell and supercapacitors). The effectiveness of the proposed approach is assessed through extensive simulation tests using a realistic model.

Analysis of Strategies for Enhancing the Resilience of Urban Waterlogging Prevention and Control Management Systems

Analysis of Strategies for Enhancing the Resilience of Urban Waterlogging Prevention and Control Management Systems

Management control systems for sustainable development: a bibliographic study

Management control systems for sustainable development: a bibliographic study

Exploring the effect of management control systems on dynamic capabilities and sustainability performance: The role of open innovation strategy amidst COVID-19

This research delved into the intricate causal relationships between Management Control Systems (MCS), Dynamic Capabilities (DC), Sustainable Performance (SP), and the pivotal Open Innovation Strategy (OIS) within the challenging context of the COVID-19 pandemic. Employing a rigorous statistical analysis and leveraging a partial least squares structural equation modeling (PLS-SEM) approach, the study meticulously examined the structural model and rigorously tested its hypotheses. The data harnessed for this investigation emanated from online surveys administered to executives and managers affiliated with 3-star and higher-rated hotels in southern Thailand, resulting in a sample size of 151 respondents. The outcome of the statistical analysis, conducted at a significance level of 0.01, conspicuously underlined the paramount role played by the Open Innovation Strategy (OIS) in influencing Sustainable Performance (SP), closely trailed by Dynamic Capabilities (DC) and Management Control Systems (MCS), in a distinct order. These statistically significant results unequivocally corroborated the acceptance of all six research hypotheses, which encapsulated the intricate interplay between MCS and DC, SP, and OIS, as well as the intricate relationships between DC, OIS, and SP. The research outcomes paint a compelling picture, underscoring that in the face of crises, the strategic adoption of open innovation strategies, complemented by an effective management control system and dynamic capabilities, empowers businesses to effectively navigate and endure crises while sustaining operational performance.