Management Control Research Articles

MSME Development Through Simple Bookkeeping, Financial Management and Internal Control Training

This research aims to develop MSMEs in Aek Songsongan Asahan Sub-district through training in simple bookkeeping, financial management, and internal control. This research uses a qualitative research design with a field study approach. Data were collected through interviews, observation, and evaluation. Data analysis used data triangulation, which combines data from various sources. The results showed that the training improved the efficiency and effectiveness of MSME operations, and promoted financial growth and stability. A more detailed discussion compares with previous studies in the last five years that show the positive impact of training in simple bookkeeping, financial management, and internal control on MSMEs. However, this study also explores aspects of sustainability and technology integration that have not been widely discussed in previous studies. This research makes an important contribution in developing MSMEs through human resource capacity building, particularly in the aspects of simple bookkeeping, financial management, and internal control.

Inner struggle or identity fit – control configurations that improve management accountants’ sense of their identity

PurposeThis study aims to investigate which configurations of organizational-level and group-level management controls support an identity fit for management accountants in the management accounting profession. It aims to complement recent qualitative management accounting research. This stream just begun to use role and identity theory to investigate role expectations, conflicts and coping strategies of management accountants when they struggle with their work identity.Design/methodology/approachBased on configuration theory, this study uses a fuzzy-set qualitative comparative analysis to indicate all possible configurations of formal and informal management controls that improve management accountants’ sense of their identity in an organization. The analyses are based on the results of a cross-sectional survey of 277 management accountants from Germany, Austria, Switzerland and Liechtenstein.FindingsThe results show that a strong group culture and high psychological safety at the group level are relevant conditions for a high identity fit. Further, the configurations differ regarding the career stages of management accountants.Originality/valueThis study contributes to work identity research of management accountants and to research on formal and informal control configurations as a control package. It is of particular importance for various professions that are affected by role change, as from the findings on management accountants’ identity fit, implications can also be made for other organizational functions that need to engage in identity work.

The impact of macroeconomic policy uncertainty on micro-enterprise investment efficiency-Empirical evidence from China.

The impact of macroeconomic policy uncertainty (EPU) on micro-level entities has garnered increasing attention in economic circles. This study examines the influence of EPU on the efficiency of investments made by China's A-share listed companies between 2016 and 2021. Using a panel fixed effect model for analysis, the research reveals that EPU has a notable adverse effect on the investment efficiency of enterprises. Furthermore, it suggests that advancements in digital finance, strong ESG performance, and enhanced entrepreneurial confidence can mitigate this negative impact effectively. The study also highlights that enterprises with lower valuation, shareholder control, limited audit reputation, and no bank connections are more vulnerable to the impact of EPU on investment efficiency compared to those with higher valuation, manager control, strong audit reputation, and bank connections. Consequently, future efforts should be directed towards enhancing the stability and relevance of economic policies, promoting digital finance, and enhancing corporate governance structures.

Analysis of Public Service Performance at the Regional Revenue Agency (BAPENDA) of Bengkulu City

This article presents an analysis of public service performance at the Badan Pendapatan Daerah (Bapenda) of Bengkulu City, focusing on the collection of motor vehicle taxes and vehicle title transfer fees in 2023. In the context of this study, the effectiveness of Bapenda is analyzed across three aspects: production, quality, and efficiency, and is also examined from the dimensions of flexibility and employee satisfaction. The research method employs a descriptive-analytical approach by collecting data through observation, interviews, and analysis of related documents. The analysis results indicate that the effectiveness of Bapenda in managing regional revenue is still not optimal, particularly in terms of achieving revenue targets, service quality, and expenditure management efficiency. Although efforts have been made to verify the accountability of APBD implementation, errors in financial management by organizational units are still found. Based on these findings, it is concluded that Bapenda needs improvements in various aspects to enhance its effectiveness, including better coordination among units, increased understanding of applicable regulations, and improved employee satisfaction in performing verification tasks. The implications of this study highlight the importance of strengthening internal supervision and control in regional financial management to improve overall public service performance.

Adaptive Approach as a Tool of Library Management in the Conditions of Turbulent External Environment

The purpose of the article is to define the role, place and possibilities of the adaptive approach in library management within the framework of practical implementation of the concept of sustainable innovative development of the library industry; to study the reasons for applying adaptive management methods in libraries. Research methods. The following methods and approaches were used: general scientific methods of cognition, in particular, analysis and synthesis, abstract and logical, monographic and analytical, decomposition and systematic approach. Using these methods ensured the validity of the provisions of this study. The scientific novelty lies in creating a holistic view of the features, trends and factors of the adaptive approach in library management. Conclusions. A system is considered adaptive if it can adapt to changes in internal and external conditions. Such a system remains operational in the event of unforeseen changes in the properties of the managed object, management goals, or environmental conditions by changing its functioning algorithm, behavioural programme, or search for optimal states. The task of adaptive library management is to keep the library as a system and its processes within the specified limits. The adaptive management system assesses the state of the process within the limits of permissible fluctuations and determines the need for corrective adaptation measures. Fluctuations in the processes of a library institution are expressed in terms of library production. Thus, the use of adaptive management methods meets the practical tasks of sustainable innovative development of the library industry and can be used in the library management tools for its implementation. An adaptive approach to library management is possible in the following cases: a) a developed forecasting system for prompt monitoring of the current situation of the library; b) the possibility of promptly changing plans if they no longer correspond to the new reality; c) an effective system of operational management accounting and control.

Exploring the properties of Garcinia indica Linn rind powder and its possible usage in food industry

SummaryThe study investigates, the potential utilisation of the Garcinia indica linn rind powder as a valuable and healthy ingredient for food industry. Techno‐functional properties revealed the functional attributes which is crucial for product development. Characterisation of the powder and extract revealed the physical, chemical, and structural properties through FTIR, HPLC, and SEM. Therefore, moisture content (5.45%), ash content (2.80%), fibre content (7.56%), and fat content (9.54%) were reported in G. indica linn rind. Phytochemical analysis indicated significant levels of phenolic and flavonoid compounds, suggesting antioxidant potential, supported by inhibition in the DPPH assay with IC50 value of 485.1 μg/mL. In‐vitro assays revealed inhibitory effects on α‐amylase with IC50 value of 58.43 μg/mL and glucose with an IC50 value of 0.39 μg/mL, indicating potential benefits in blood glucose management and weight control. Overall, G. indica rind powder shows promise as a natural ingredient with diverse applications in functional foods and nutraceuticals, offering potential health benefits through innovative product formulations.

Assessment of capacity and performance of points of entry in detection of public health events, reporting and responding to public health emergencies, Uganda, July–September 2022

IntroductionExpanded human mobility has increasingly led to the spread of disease outside of the areas in which it first occurs. Consequently, there is an enhanced focus on building capacity to detect disease at points of entry (PoEs). We assessed capacity and performance in the detection of public health events, reporting, and responding to public health emergencies (PHEs) at PoEs in Uganda.MethodsWe conducted a cross-sectional assessment from June 27 to September 12, 2022, at official PoEs in Uganda. We adopted a standardised assessment tool for the World Health Organisation’s (WHO) PoE capacity requirements. Capacity areas included coordination and communication, routine prevention and control measures expected at all times, and response to PHEs. We abstracted and analysed surveillance data on the performance of PoEs including completeness of PoE reporting, proportion of travellers screened, and proportion of suspected ill travellers isolated, investigated and referred for further care if necessary.ResultsWe assessed all 53 gazetted PoEs (4 airports, 16 inland ports, and 33 ground crossings). Most (94%) reported communication capacities with national and sub-health authorities with 88% completeness of reporting. Forty-two per cent provided access to appropriate medical services for assessment and care of ill travellers, 42% had access to sanitary facilities, 21% had access to safe water, and 23% had appropriate waste management and vector control. Regarding the capacity to respond to PHEs, all designated PoEs had a public health emergency contingency plan,74% provided screening of all travellers but screened 56% of the travellers, 38% had the capacity to quarantine and isolate suspected human cases, and 15% had the capacity to transport suspected cases to referral health facilities. Twenty three percent of the suspected ill travellers were isolated, investigated and referred for further care if necessary. Only 8% assessed animals being transported through PoEs for priority animal transboundary diseases.ConclusionExisting capacity and performance gaps in detection and response to PHEs may limit the ability to respond effectively to potential PHEs if they occur. There is a need to establish infrastructure, equipment and personnel for and assessment, isolation and quarantine of humans and animals.

AI-Enhanced Health Tools for Revolutionizing Hypertension Management and Blood Pressure Control

AI-Enhanced Health Tools for Revolutionizing Hypertension Management and Blood Pressure Control

Research Frontiers in the Field of Agricultural Resources and the Environment

From the perspective of project and paper datasets, research frontier recognition in the field of agricultural resources and the environment using the Latent Dirichlet Allocation (LDA) topic extraction model was studied. By combining the wisdom of domain experts to judge the similarities and differences of clustering topics between the two data sources, multidimensional indicators, such as the emerging degree, attention degree, innovation degree, and intersection degree, were comprehensively constructed for frontier identification. The methods for hot research frontiers, emerging research frontiers, extinction research frontiers, and potential research frontiers were proposed. The empirical research in the field of agricultural resources and the environment showed that the “interaction mechanism of plant–rhizosphere–microbial diversity” was a hot research frontier in the years 2016–2021. The themes of “wastewater treatment technology and efficient utilization of water resources”, the “value-added utilization of agricultural wastes and sustainable development”, the “soil ecological response mechanism under agronomic management measures”, and the “mechanism of soil landslide, erosion, degradation and prediction evaluation” were judged as potential research frontiers. The theme of “ecosystems management and pollution control of agricultural and animal husbandry” was recognized as an emerging research frontier. The results confirm that the fusion method of extracting topics from project and paper data, combined with expert intelligence and frontier indicators for fine classification of frontiers, is an optional approach. This study provides strong support for accurately identifying the forefront of scientific research, grasping the latest research progress, efficiently allocating scientific and technological resources, and promoting technological innovation.

A hybrid energy harvesting approach for transmission lines based on triboelectric nanogenerator and micro thermoelectric generator

To effectively detect faults in transmission lines, monitoring the operating status of these lines is imperative. However, providing power to monitoring devices for transmission line status presents a significant challenge. In this research, a hybrid energy harvesting approach based on micro thermoelectric generator (MTEG) and triboelectric nanogenerator (TENG) is proposed, and a theoretical model for MTEG-TENG hybrid energy harvesting is established. This study develops an integrated energy harvesting prototype, which incorporates oscillating-TENG (O-TENGs), MTEGs, and a power management control unit. This prototype not only harvests energy from the vibrations of transmission lines but also converts the lines thermal energy into electricity. The Experiment results show that the maximum open-circuit voltages of O-TENG and MTEG reach 80.3 V and 1.094 V, respectively. Compared to a single MTEG energy harvesting device, the prototype of the MTEG-TENG hybrid energy harvesting device demonstrates a 5.36% improvement in energy harvesting and battery charging performance. Consequently, this approach achieves self-powered monitoring with excellent stability and lower manufacturing costs. It provides an efficient and durable power approach for transmission line status monitoring devices.

Empowering pandemic pivots: the inclusive power of remote work and school

ABSTRACT We examine the transitions to remote work and education as unplanned large-scale social experiments in critical institutions that were rapidly digitized in response to the COVID-19 pandemic. As the long tail of the pandemic continues, going remote continues to impact marginalized populations in unexpectedly positive ways and meet needs that are invisible to dominant populations. Therefore, we make the case for remote work and school as new frontiers in digital inclusion with particular benefit to traditionally underrepresented groups. We use Symbolic Interactionist approaches drawing on Hochschild’s emotion work and Goffman’s impression management and stigma to reveal interactional mechanisms through which digital communication modalities offer a way to circumvent some of the deleterious aspects of face-to-face social interaction that occur in these institutional spheres. Digital interaction tools facilitate flexibility and greater control of impression management to avoid stigma among workers and students who are most at risk of being marginalized or harmed in face-to-face institutionally embedded interactions. Thus, both remote work and school can supply new avenues for institutional inclusion of particular value for those who suffer the most from bias, stigma, and/or discrimination in face-to-face institutional settings governed by norms that were built by those with privilege to serve and replicate their privilege. Finally, we call attention to the ways that going remote is being resisted as older forms of social control reemerge, as well as to how remote workers and students are increasingly subjected to digital surveillance tools that extend Foucault’s concept of the panopticon into the digital realm.

Determining the Effect of Nutrient Management and Weed Control Practices on Weed Dynamics in Wheat (Triticum aestivum L.)

An experiment was carried out at Agronomy Research Farm of Acharya Narendra Deva University of Agriculture and Technology, Kumarganj, Ayodhya (Uttar Pradesh) during Rabi season (2022-23 & 2023-24) to investigate the effect of nutrient management and weed control practices on dynamics of weed in different treatments in wheat crop. Split plot design was used in the experimental field with three nutrient levels in main plot and six weed control practices in sup plot and replicated thrice. Among the nutrient management treatments 75% RDF + 10 t ha-1 FYM + one spray of nano-urea @ 4ml/lit was found to be more effective for controlling weed density, weed dry weight, weed control efficiency (%), and weed index (%) during both years of experimentation. Sequential spray of Clodinofop + Metsulfuron (60 + 4 g a.i. ha-1) reduced the density and dry weight of weeds, however recorded highest weed control efficiency (89.57% & 90.77%) and minimum weed index (1.99 & 1.96) during 2022-23 and 2023-24 respectively. The better control of weeds and higher uptake of nutrient in this treatment resulted in higher yield. Thus it might be concluded that application of 75% RDF +10 t ha-1 FYM + one spray of nano-urea @ 4ml/lit with the spraying of Clodinofop + Metsulfuron (60 + 4 g a.i. ha-1) found to be more effective in reducing weed infestation in wheat crop.

Governance structure and its links with justice in the context of cooperative organizations

Objective: Cooperative organizations have unique characteristics in their processes and control structures. Given the nature of the relationships that permeate them, justice has stood out as the basis of these relationships, given that the organizations involved seek justice when comparing the rewards and costs involved in interactions. The objective of this essay is to present a theoretical model that makes it possible to explain the links between the governance package (PGov) and the cooperative members' perception of justice and how both reflect on the relational performance of cooperative organizations.Method: This study adopts the theoretical essay method, and assumes the epistemological dimension of structuralism, which generally seeks to explore the structure of the phenomenon and, through its essence, determine its determinant links and interrelationships (Triviños, 1997).Originality/Relevance: Despite advances in understanding the role of control and governance in interorganizational relationships (Ding, Dekker, & Groot, 2013), studies that consider the perspective of justice are still scarce (Dhaundiyal & Coughlan, 2020; Su, Zhang and Guo (2020), and who strive to understand the impacts of these links on performance, which is a differential of the model presented in this essay.Results: This study proposes a model for analyzing the links between the PGov, Organizational Justice and its effects on relational performance. To do so, it was based on the governance and management control structures defended by van der Meer-Kooistra and Scapens (2008), in organizational justice, outlined in its three aspects: distributive justice, procedural justice and interactional justice, addressed by Luo (2007), as well as the notions of relational performance adopted by Su et al. (2020).Theoretical/methodological/practical contributions: The application of the model can bring practical contributions, specifically for the review of the cooperative's PGov and the governance structures to be reformulated (or not), in order to reinforce the justice perceived by the cooperative members. In this way, it is believed that the use of the model will enable the ideal channels of justice to be identified, enhancing the reach of the governance structure and the achievement of the objectives of cooperative organizations.

Design and Implementation of AI-based Judicial Big Data Intelligent Service Platform

Based on big data and artificial intelligence technology, the judicial big data intelligent service platform provides users with efficient and accurate legal consulting services. It has many functions such as intelligent question and answer, case analysis, and law inquiry. It also analyzes the application value of the intelligent legal consulting service platform in the field of judicial big data. By building an intelligent service platform, the rapid processing and analysis of massive judicial data has been realized, and the efficiency and quality of judicial work have been significantly improved. In addition, it emphasizes the importance of data management and quality control in the application of judicial big data, and puts forward specific measures to strengthen data management and quality control. With the continuous advancement of technology and the expansion of application fields, the platform is expected to achieve deep integration with other legal services, expand new application fields, and provide users with more comprehensive and efficient legal services. At the same time, it points out the problems that need to be paid attention to in the future development, such as data security, privacy protection and so on. Through in-depth analysis and research on judicial big data, the platform can provide strong support for judicial decision-making and promote the improvement of judicial justice and efficiency

Come cambia il lavoro organizzato nell’epoca della digitalizzazione. Una lettura eliasiana

This paper contributes to the debate on the relationship between managerial control and organizational autonomy of employees, by highlighting the general directions in which this relationship has developed over time since the post-Fordist turn of half a century ago. These changes are accelerated and made more evident by the processes that go by the names of automation (1980s-1990s), informatization (mid-1990s-early 2000s), and digitization/Fourth Industrial Revolution. To this end, primary research data will not be analyzed here; instead, a rather diverse literature will be reviewed, both theoretical and empirical, addressing key themes for interpreting the changing situations of organized labor. The interpretative framework is primarily constituted by some conceptual categories borrowed from Norbert Elias’ processual sociology, summarized in the following points: a) the processual conception of social reality; b) power relations; c) the process of civilization; d) the relationship between I-identity and We-identity in contemporary society. Digitalization in organized work accentuates a most general trend, already clearly observable in the past but especially from the post-Fordist turn, towards forms of managerial control based more on employees self-control and assessment of outcomes than direct supervision of the work processes.

The Effectiveness of The Case Manager in Managing Inhaled Patients in Single Schools, Using Indicators from The Network of Patient Service Management

The aim of this research is to find out the effectiveness of case managers in managing patient nursing in JIH Solo Hospital with quality indicators of patient service management. The study employs a variety of data collection techniques, including in-depth interviews, documents, and observations. Through a qualitative descriptive approach, which is research based on post-positivism that studies the state of things and nature, data validation is a very important technique used to determine the validity and reliability of the data obtained in this study. The findings of the study indicate that the role of the case manager in the JIH Solo Hospital's nursing room is adequate in terms of quality control of health services and cost management. The role of the case manager at JIH Solo Hospital is to coordinate, facilitate, and advocate with the PPA and other related management units in carrying out patient care evaluation, planning, management, monitoring, and evaluation to develop the effectiveness, cost efficiency, and quality of hospital services. However, due to some impediments, the case manager at JIH Solo Hospital has not been able to meet all the indicators in the quality management of patient service where in this study found on the structural indicators there are still shortcomings where the Case Manager who should not be PPA is active and serves only in the morning shift, but the facts in the field show 2 of the 3 case managers appointed are active PPA and assigned in 3 shifts, and on the process indicator in the case of screening that should be carried out directly by case manager, but is still implemented by the head of unit and team under the supervision of the nursing care supervisor to then be to Case Manager for follow-up

Mega (超大)

Mega is a fitting scale to address the most urgent, interconnected issues of our time: rapid urbanization, climate change and energy use, and the loss of biodiversity. The coordination across and among metropolitan regions is crucial to address these challenges. The efficient employment of scales is necessary for coordination and the mega scale is especially relevant for transportation and environmental systems. Scaling both up and down in design and plan-making is important for such coordination. In this paper, the evolution of the megaregion concept is reviewed. Megaregions form when more than one metropolitan region connect. This paper links megaregional principles to practice. Five examples of very large-scale ecologically grounded projects are presented from North and South America. These projects address biodiversity, metropolitan planning, growth management, water quality, and flood control.

Optimizing the detection of emerging infections using mobility-based spatial sampling

Timely and precise detection of emerging infections is imperative for effective outbreak management and disease control. Human mobility significantly influences the spatial transmission dynamics of infectious diseases. Spatial sampling, integrating the spatial structure of the target, holds promise as an approach for testing allocation in detecting infections, and leveraging information on individuals’ movement and contact behavior can enhance targeting precision. This study introduces a spatial sampling framework informed by spatiotemporal analysis of human mobility data, aiming to optimize the allocation of testing resources for detecting emerging infections. Mobility patterns, derived from clustering point-of-interest and travel data, are integrated into four spatial sampling approaches at the community level. We evaluate the proposed mobility-based spatial sampling by analyzing both actual and simulated outbreaks, considering scenarios of transmissibility, intervention timing, and population density in cities. Results indicate that leveraging inter-community movement data and initial case locations, the proposed Case Flow Intensity (CFI) and Case Transmission Intensity (CTI)-informed spatial sampling enhances community-level testing efficiency by reducing the number of individuals screened while maintaining a high accuracy rate in infection identification. Furthermore, the prompt application of CFI and CTI within cities is crucial for effective detection, especially in highly contagious infections within densely populated areas. With the widespread use of human mobility data for infectious disease responses, the proposed theoretical framework extends spatiotemporal data analysis of mobility patterns into spatial sampling, providing a cost-effective solution to optimize testing resource deployment for containing emerging infectious diseases.

The accumulation of cadmium and lead in wheat grains is primarily determined by the soil-reducible cadmium level during wheat tillering

The significant increase in cadmium (Cd) and lead (Pb) pollution in agricultural soil has greatly heightened environmental contamination issues and the risk of human diseases. However, the mechanisms underlying the transformation of Cd and Pb in soil as well as the influencing factors during their accumulation in crop grains remain unclear. Based on the analysis of the distribution trend of Cd and Pb in soil during the growth and development stages of wheat (tillering, filling, and maturity) in alkaline heavy metal-polluted farmland in northern China, this study investigated the response mechanism of soil heavy metal form transformation to soil physicochemical properties, and elucidated the main determining periods and influencing factors for Cd and Pb enrichment in wheat grains. The results showed that an increase in CEC and SOM levels, along with a decrease in pH level, contributed to enhancing the bioavailability of Cd in the soil. This effect was particularly evident during the tillering stage and grain filling stage of wheat. Nevertheless, the effects of soil physicochemical properties on bioavailable Pb was opposite to that on bioavailable Cd. The enrichment of Cd and Pb in grain was significantly influenced by soil pH (r = −0.786, p < 0.01), SOM (r = 0.807, p < 0.01), K (r = −0.730, p < 0.01), AK (r = 0.474, p = 0.019), and AP (r = −0.487, p = 0.016). The reducible form of Cd in soil during the wheat tillering stage was identified as the primary factor contributing to the accumulation of Cd and Pb in wheat grains, with a significant contribution rate of 84.5%. This study provides a greater scientific evidence for the management and risk control of heavy metal pollution in alkaline farmland.

Assessment of indoor air quality of the furniture manufacturers in Binh Duong industrial parks, Vietnam

Abstract Wood furniture and related products are created from raw wood and or wood products that require cutting, sanding, and other handling activities that generate wood dust. Exposure to indoor factory air pollutants can have significant health consequences for workers and nearby communities. Therefore, it was necessary to implement the assessment of indoor air quality in furniture manufacturers. This study mainly aimed to assess the indoor air quality status of physical and chemical aspects at 3 different furniture factories. Each sample was analysed for eight parameters including TSP, PM10, PM2.5, noise, temperature, humidity, wind, and light. Sampling and sample handling techniques were performed based on the usage test methods of Vietnam standards. The concentrations of TSP (194 – 493 μg/m3), PM10 (106.7 – 153.8 μg/m3), PM2.5 (72.8 – 95.6 μg/m3); and, the variables of noise (70.4 – 80.3 dBA), temperature (29.4 – 32.4 °C), humidity (58.0 – 69.4 %), wind (0.29 – 0.49) and light (327 – 573) these considered at 3 furniture manufacturers were within the allowable thresholds of QCVN 02:2019/BYT (Permissible exposure limit value of dust at the workplace), QCVN24:2016/BYT (Permissible exposure levels of noise in the workplace), QCVN26:2016/BYT (Permissible value of microclimate in the workplace); and, QCVN22:2016/BYT (Permissible levels of lighting in the workplace). However, long-term direct exposure of workers to these pollutants would also result in potential health risks. This study also suggested the management and technical control solutions to contribute to improving air quality for furniture manufacturers.