Effective Management Control Systems Research Articles

Genotyping and zoonotic potential of Cryptosporidium and Enterocytozoon bieneusi in pigs transported across regions in China

Cryptosporidium spp. and Enterocytozoon bieneusi are common and important enteric parasites that can infect humans and animals, causing diarrhoea and systemic diseases. The objectives of the present study were to examine the prevalence and genetic variations of Cryptosporidium and E. bieneusi in pigs transferred from northeastern China to Ningbo city in Zhejiang Province. Cryptosporidium spp. was detected in 0.9% (2/216) of these samples and belonged to the zoonotic species Cryptosporidium parvum. A high E. bieneusi infection rate (25.0%, 54/216) was observed in this study, with 7 possible novel ITS genotypes (JLNB-1 to JLNB-7) and 10 known genotypes (EbpA, CM11, H, CM6, pigEBITS1, EbpC, CS-4, pigEBITS5, CHS5, and Henan-Ⅳ) identified, and zoonotic EbpA was the dominant genotype. Genotypes H and pigEBITS1 were reported for the first time in pigs in China. Phylogenetic analysis indicated that all the genotypes found in these samples belonged to zoonotic group 1. These findings indicated the potential threat of Cryptosporidium and E. bieneusi to humans or the environment during cross-regional transportation. An effective management control system should be built to avoid parasitic transmission as well as other animal diseases while travelling across different regions. In further studies, attention should be given to the transmission routes and the role of pigs as a potential source of human Cryptosporidium and E. bieneusi infections in China.

Management Control System In University Libraries : Challenges and Remedies

Management control system is an essential process by which all members of the organisation work as team to achieve a better output and improved service delivery. Despite the importance of management control system, university libraries in South East, Nigeria seem to have issues with its application. This study investigated management control system, issues and prospects in university libraries. The main purpose of this study was to assess the management control system and challenges associated with its application in university libraries in South East, Nigeria. The research design adopted was descriptive survey design. The population of the study was 163 librarians in federal and state university libraries in South-East, Nigeria, and was all used without sampling as the number was considered manageable. The instrument used in gathering data for the study is questionnaire which was analysed using mean and standard deviation. Findings revealed that university libraries employed performance appraisal system, duties rotation system, controlled activities system and regulation of staff attendance. Result also showed that management control system contributes to effective job performance by enabling employees to understand their job expectations and encourages librarians' attitude to work. Challenges associated with utilising management control system include lack of adequate staff development, training and effective communication. Strategies for enhancing management control system in university libraries include adequate financial support to libraries to enable them acquire necessary facilities in order to achieve effective management control system, frequent training and development programme. The researcher recommended that federal and state governments should make funds available to university libraries to enable them adopt effective management control system and procure facilities and resources to enhance job performance.

Management Control System for Effective Job Performance Among Librarians in Federal And State University Libraries : Evidence From South East Nigeria

In this study, we assessed the management control system used for effective job performance among librarians in five federal university libraries and five State university libraries in South East, Nigeria. Our 38-item questionnaire was validated by three experts: one from the Department of Science Education (Education Measurement and Evaluation unit) and two from the Department of Library and Information Science at the University of Nigeria, Nsukka. Later we used descriptive statistics and found out that the university libraries adopted performance appraisal system, duties rotation system, controlled activities system and regulation of staff attendance to a great extent, and also that the management control system has contributed to the effective job performance since it enables employees to understand their job expectations and to encourage librarians’ positive work attitude. Based on these findings, we recommended that performance appraisal and staff evaluation should be performed from time to time to identify areas which require improvements. Henceforth, federal and state governments in Nigeria should make funds available for university libraries to enable them adopt effective management control system and procure facilities and resources to enhance job performance in their libraries among others

The Effect of Management Control Systems on Employee Performance: Communication Skill as a Moderating Variable

This study examines the effect of management control systems (MCS) on performance, communication skill as a moderating variable. We had distributed questionnaire to collect data of 42 institution of public services, that are population were draw in West Java, Indonesia period of June – November, 2019. The names of 140 middle-level managers random was used their perception what cause and effect strategic use of management control systems implementation to subordinate level and their employees working departmental and that gained of 71 usable responses for final data. The analysis indicated that MCS namely are diagnostic control and interactive control has a direct and positively effect on employee performance, and that communication skill has a moderate effect on the relationship between diagnostic control system and performance. Interactive control did not as a moderating variable, still on that interacting have been extent to which of intensively communicate in the organizational context, but diagnostic control namely periodically to communicate between top management and subordinate level. We also find that use of MCS package, while employees themselves participate in their own departmental performance measures will improve performance were put to use. The West Java Institution is join approach of strategic use between DCS and ICS for subordinate level, that are encourages for employee motivations and performance.

The Effect of Management Control Systems during the COVID-19 Pandemic: Does the Market Appreciate the Breadth of Vision?

We examine the extent to which broad-scope management control systems (MCS) mitigate the negative impact of COVID-19 on investor and shareholder expectations under the assumption that managers use this accounting information to increase their breadth of vision in managerial decision-making. Our hypothesis is tested using a combination of survey and archival data from large organizations listed on the Brazilian Stock Exchange, leading to a panel of 6,257 organization-week observations. Results are consistent with our hypothesis. We extend the scarce prior literature on the effectiveness of MCS under crisis management and also provide new evidence for signaling theory.

Effect of Management Control System on Perceived Performance of Commercial Banks in Nepal

Management control system is to provide information that is useful for managerial decision-making, planning, monitoring and evaluation of organizational activities to alter employee behavior. The main purpose of the study is to show the effect of MCS on perceived performance of Nepalese commercial Banks. This study followed the descriptive and inferential statistics. Descriptive and analytical research design has been used. As per the descriptive statistics most of the respondent were agreed that MCS has increased the perceived performance of commercial Banks. There exists strong correlation among the dependent and independent variables. The correlation is statistically significant at 1 percent level of significant.

マネジメント・コントロール・システムが医療・介護領域における施設間連携に与える影響

マネジメント・コントロール・システムが医療・介護領域における施設間連携に与える影響

Designing Ethical Management Control: Overcoming the Harmful Effect of Management Control Systems on Job-Related Stress

Ethical aspects of management control systems (MCS) are attracting increasing attention among scholars and practitioners. Much of the work centers on their aims. We complement this scholarship by applying the ethical principle of “no harm,” i.e., non-maleficence, to examine how those aims are achieved. We illustrate this approach by exploring the effects of four MCS designs on job-related stress drawing on the differentiation of stress into two dimensions: a challenge (i.e., unproblematic and even desirable) and a threat dimension (i.e., dangerous; causing psychological strain). Results from a lagged field-survey with 471 managers and employees from the UK and the U.S. support key predictions and offer first insights into designing MCS based on a “no harm” ethics. Our study highlights the benefits of interdisciplinary research in business ethics and hopefully encourages more work on MCS from a perspective based on the non-maleficence principle.

Management control system, organizational processes and institutional performance of technical training institutions in Kenya

The purpose of this study was to determine the Moderating Effect of Management Control System (MCS) in the relationship between Organisation Processes and Institutional Performance of Technical Training Institutions (TTIs) in Kenya. The study was a cross-sectional survey in nature and used explanatory research design with the population obtained from the TTIs that were registered with the Ministry of Education, Science and Technology (MOEST) and Technical and Vocational Education and Training Authority (TVETA) by 2015. The main research instrument was a closed-ended questionnaire. The hypotheses in this study were tested using Hierarchical Moderated Multiple Regression (MMR) and the study found that organization processes had a significant positive influence on the institutional performance of TTIs in Kenya. The study findings indicated that the estimated coefficient was 0.555 indicating that organization processes had a significant influence on institutional performance. Further, the study found evidence that (i) MCS moderates the relationship between organizational processes and institutional performance, (ii)) MCS had a moderating effect on the relationship between organizational processes and institutional performance of Technical Training Institutions (TTIs) in Kenya.

Pengaruh Sistem Pengendalian Manajemen Terhadap Peningkatan Performa Proses Kerja Dan Piutang Usaha Pada Perusahaan Pt. Astra International,Tbk-Tso (Studi Kasus Pada Pt Astra International Tbk-Tso Auto2000 Cab.Bogor)

The purpose of this research is to learn and explain about the effect of management control system on the increasing of performance, working process and receivables. Management control system has significant impact in affecting company’s accomplishment and how it runs the productions ahead. It also covers management of receivables in determining credit policies, receivables turnover, and monitoring of receivables aging. Management control system contains supervising of human resources which undeniably important when running the production operational. Human resources give ideas and improvisations on upcoming issues faced by the company to achieve its targets and how it contributes to assist in problem solving. 
 Based on the study, a conclusion can be made that management control system have significant impacts on supervision of human resources, monitoring activities, human resources performance measurements, performance evaluation, credit policies, receivables turnover and monitoring of receivables aging. The analysis uncovers the causes and obstacles that restricted company from achieving its goals. For instance, receivable turnover in 2014 had experienced a decline of 0.62% from previously 12.97% to 12.35% in 2015. Nonetheless, the average collection period can still be considered effective due to being collected before due date.

The “betrayal effect” on post-acquisition integration

PurposeThis paper aims to draw on Latour’s (1991) conceptual “performative” framework to investigate the role of management control systems (MCSs) in the establishment of post-acquisition integration. The study adopts a qualitative case study approach, where data are collected and analysed from an Australian company which had recently completed a number of acquisitions. Findings demonstrate the performative powers and effects of MCSs, which contribute to shaping customer and sales integration activities, including the forms some resistance may take. In this case, a bitter betrayal was perceived to have occurred in an early stage of the merger, and this paper argues that the use of a performative theoretical framework has enabled subsequent post-acquisition integration strategies to be rendered more visible and thus actionable.Design/methodology/approachThe study adopts a qualitative approach where data are collected and analysed from an Australian case study company which had recently completed a number of acquisitions. Research methods used include semi-structured interviews, a review of archival documents and observations to capture daily integration activities and practices of actors operating in the company.FindingsFindings demonstrate the performative powers and effects of MCSs, which structure customer and sales integration activities and make post-acquisition integration relations strategy visible and actionable.Research limitations/implicationsFindings are only on one case study, and there is a need to undertake further detailed case studies across a range of industries and timeframes, plus, where possible, revisit such studies post hoc to assess the stability of success of the integration.Practical implicationsIntegration strategy and strategic change may be constituted by non-human actants such as MCSs. Practitioners who are engaged in acquisitions and making integration decisions need to recognise that MCSs do not merely play a subordinate role to integration strategies, but rather is an important moderating variable that play an active role in their formulation, configuration and enactment.Originality/valueA performative approach is taken to provide a broader analytical framework for analysing the construction and sustaining of post‐acquisition integration relations, where there is no distinction between technical and social dimensions of action but, rather, the two are merged. This makes it possible to overcome the limitations inherent in existing theoretical frameworks. Using this approach, integration relations involve construction of a network of entities that are enrolled to support, create and sustain the integration.

Understanding the behavioral gap: Why would managers (not) engage in CSR-related activities?

Within their day-to-day decision-making, managers face various decision-making scenarios that include CSR-related aspects. However, there is no certainty, that managers will consider these aspects while weighing up their options. This paper examines top-level managers’ intentions to engage in CSR-related activities as they determine the extent of potential management control problems that might result from managerial behavior that deviates from corporate expectations in these decision-making scenarios. According to the theory of planned behavior, intention is determined by three psychological constructs, namely attitude, subjective norm, and perceived behavioral control. We conduct two vignette surveys to examine the effect of the theory’s constructs on corporate CSR-related activities among German firms. Top-level managers participated in our study by completing an online questionnaire. Our results show that attitude towards CSR-related activities has a strong impact on the intentions to engage in certain activities. Furthermore, perceived behavioral control also influences top-level managers’ intentions to engage in CSR-related activities. However, the influence of subjective norm is not supported. Our findings provide important suggestions for the design of effective management control systems that set an important basis for long-term behavior, which is in line with corporate CSR-related goals and strategic objectives. Furthermore, our findings are relevant to governmental agencies, which seek to support the integration of CSR into corporate (core business) activities.

The Effect of Management Control Systems and Practices on Product Innovation: Literature Review

This paper reviews 26 articles dealing with the relationship between management control systems or practices and product innovation. The reviews are classified into three categorizations. These are (a) the types of management control, (b) the design and use mode of management control and (c) the practices of management control. The purposes of this paper are (1) to present the status of the research in this area in terms of variables, research methods, and Key findings. (2) and Identifying research gaps and suggest future researches. The paper indicates an increased research interest in this era during the review period (1990–2017). By analyzing the categorizations, it becomes evident that there are research gaps are noted as follow: (1) previous studies have focused primarily on formal control systems, not on the informal control systems, (2) They fail to Provide understanding of how combinations of controls (the effect of supplements or complements) can be combined to enhance product innovation, (3) reviews does not consider environmental conditions that both influence the use and moderate the effects of controls.

Enabling management control in improving the performance of SMEs

This study aimed to investigate the effect of management control system enabling with capabilities that can improve the performance of SMEs. This study was conducted among the managers of SMEs of local food products in Banten Province, Indonesia. The number of respondents in this study was 85 SME managers. This study used structural equation modeling as an analytical tool and PLS Smart software to process the data. The findings of this study show that there was a positive effect of the use of enabling management control system (MCS) on creativity; there was a positive and significant effect of the use of Enabling MCS on cost efficiency; there was a positive and significant effect of the use of Enabling MCS on performance; there was a positive and significant effect of creativity on innovation; there was a positive and significant effect of cost efficiency on performance; and finally there was a positive and significant effect of innovation on performance. The implication of this study is that it can provide a choice of control system for SME management, which up to now still uses conventional control system. The use of Enabling MCS can create a capability for the managers of SMEs of local food products to win the competition. This is due to the uniqueness of Enabling MCS that can increase creativity and also cost efficiency

PENGARUH UKURAN KOPERASI, JENIS KOPERASI SERTA PENGALAMAN KEPENGURUSAN MANAJEMEN TERHADAP KUALITAS SISTEM PENGENDALIAN INTERN PADA KOPERASI DI KABUPATEN TABANAN

Cooperatives are a different organization with other businesses, such as BUMN and BUMD or government organizations. The uniqueness of cooperatives is that cooperatives are business units that have multiple identities in which each cooperative member is the owner and user of cooperative services. In order to be able to compete with other financial institutions, the cooperative must be able to determine a policy and strategy that must be developed and improved. One policy that can be taken to assist the development of cooperatives is the effectiveness of management control systems. Internal control is an activity that is influenced by the organization, coordinated methods and provisions to maintain organizational wealth, check accuracy, and reliability of accounting data, to improve business efficiency and encourage compliance with company regulations. The cooperative internal control system is influenced by several factors, namely the size of the cooperative, the type of cooperative, and the management experience of management. This study has the purpose of 1) whether the size of the cooperative influences the quality of the internal control system in cooperatives in Tabanan Regency. 2) whether the type of cooperative influences the quality of the internal control system in cooperatives in Tabanan Regency. 3) whether the management experience affects the quality of the internal control system in cooperatives in Tabanan Regency. This study uses primary data in the form of answers to questionnaires from supervisors and directors of cooperatives in Tabanan district. The sampling technique in this study is purposive sampling technique so that the sample in this study amounted to 35 cooperatives. The analysis technique used to answer the hypothesis is multiple linear regression. The results of the study show that 1) the size of the cooperative has a positive effect on the quality of the internal control system. 2) types of cooperatives have a positive effect on the quality of the internal control system. 3) management management experience has a positive effect on the quality of the internal control system.

The Effect of Management Control System and Leadership Style on Managerial Performance (An Empirical Studies on SOE Company in Bandung)

The purpose of this study is to determine the effect of management control system and leadership style on managerial performance using explanatory. Unit of analysis of this study is the managers who work in state-owned companies manufacturing in Bandung. Populations of this study are the employees who officiate as a manager in state-owned companies in Bandung and who became the sample of this study are 109 managers. The results of this study indicate that there are significant simultaneously effect between management control system and leadership style on managerial performance. Partially management control system has positive influence on managerial performance, as well as the leadership style which is partially positive influence on managerial performance.

Incentive Systems in the Electronics Industry – A Case Study

Incentive systems form an integral part of effective management control systems. Respective targets need to be grounded in measurable data, which is often provided through costing information and transfer pricing. This case study explores how the aforementioned tools help a division of an electronics company in optimizing its product profitability. In particular, it draws attention to some behavioral considerations that originate from data-driven control systems. This study can be used as an instructional exercise in graduate and executive education.

The Realization and Effectiveness of Management Control Systems in India

The Realization and Effectiveness of Management Control Systems in India

PENGARUH SISTEM PENGENDALIAN MANAJEMEN DAN INOVASI TERHADAP KINERJA MANAJERIAL JASA PERHOTELAN DI KOTA MALANG

The purpose of this study was to determine the effect of Management Control Systems and innovation on the managerial performance of hospitality services in Malang. The sample used in the study was the manager of seven three-star hotels in Malang. The results showed that the management control system and innovation had an influence on the managerial performance of three-star hospitality services in Malang. These results indicate that the role of management in implementing SPM well through a clear mission and being able to communicate to all members can improve managerial performance, while innovations made through new ideas in hotel management will also improve managerial performance.
 Keywords: Management Control Systems, Innovation and Managerial Performance

Role of Management Control Systems in Quality, Innovation and Organizational Performance in Portugal SMES Companies

The purpose of this research is to analyze the relationship between management control systems, total quality management (TQM) and innovation, and also the effects of management control systems in the organizational performance. The research was developed based on a conceptual model designed to analyze these dimensions. The data were obtained through an online questionnaire, sent to small and medium-sized Portuguese companies, having been conducted the study based on responses received from 287 valid questionnaires, and using a multivariate statistical analysis for the statistical development. The findings indicate that non-financial indicators provide innovation strategies of products and processes. However, the financial indicators only provide the innovation strategies of processes. It is also verified that only non-financial indicators provide equally the implementation of TQM practices. The results also show that financial indicators only provide an improvement in the financial results of the organization, while the non-financial indicators also improve its operational performance.