Implementation Of Management Control Research Articles

An Evaluation on the Implementation of Management Control in Industrial Companies According to Contingency Theory

An Evaluation on the Implementation of Management Control in Industrial Companies According to Contingency Theory

PENERAPAN BUDAYA KERJA DAN KONTROL MANAJEMEN DALAM UPAYA MENINGKATKAN MOTIVASI KERJA

Work motivation is a psychological factor for performance, achievement, and work productivity. That is, morale is a variable that determines the quality of work implementation, the extent to which employees have a high desire and a feeling of optimism in achieving the goals that have been set. This study aims to reveal the possibility of work motivation in terms of culture and management control aspects. The research method uses causal association, with a total of 120 respondents. The analysis technique uses a linear regression statistical approach. The results showed that work culture can explain work motivation with a regression estimate of 0.701 and management control has a role of 0.718. This finding, in comparison, states that employees have a tendency to be very enthusiastic if the company implements a good control function. This can happen because control affects employees' feelings of discomfort at work, so that the opportunities for laziness and or lack of responsibility are reduced. In addition, the implementation of management control gives birth to the assumption that employees feel cared for, so they are enthusiastic about carrying out their duties.Keywords: Work Culture, Management Control, Work Motivation

Fostering Enabling Perceptions of Management Controls during Post‐Acquisition Integration*

ABSTRACTThe purpose of this paper is to increase our understanding of how enabling perceptions of new management controls (MCs) can be fostered. Prior research suggests that employees are more likely to use new MCs if they perceive them as enabling. However, rapid implementation of new MCs due to circumstances such as mergers and acquisitions can leave employees feeling coerced into using them, making it difficult to foster enabling perceptions. Based on a case study where an acquirer faces pressure to impose rigid controls on an acquired firm, we suggest factors contributing to enabling perceptions. Using interviews, observation, and document analysis, we find that positive relationships and mutual trust between the acquirer and the acquiree facilitated enabling perceptions of the MCs. We show that managers at the acquirer actively fostered trust using trust‐building activities and communicated their intentions underlying the implementation of new MCs. Doing so helped employees rationalize the controls as tools to help them do their work tasks. We also find that positive relationships reinforced by regular meetings were a way of providing assistance to employees in dealing with rigid MCs. This study contributes to the literature on enabling controls by developing a processual framework that suggests how trust can foster enabling perceptions from the intentions behind the implementation of new MCs, to their development process and daily use. In doing so, the study further develops our understanding of the relationship between enabling control and trust and helps in understanding how rigid controls can be implemented without generating mistrust.

Logics, complexities and paradoxical tensions: management controls in a clustered firm

PurposeThis paper explores how management controls of a clustered apparel firm in Sri Lanka (Stitch-It) is shaped by institutional field and societal logics, firm's head office prescriptions, clusters' own attributes and strategic behavior of cluster managers.Design/methodology/approachIt follows the research philosophy of interpretivism and embedded case study approach within the qualitative research design, while institutional complexity within the institutional logics perspective and paradoxical tensions, organizational attributes and strategic responses to institutional processes provide the theoretical underpinning.FindingsThe findings suggest that market, profession and state logics in the apparel field, alongside community logic at the societal level, develop a state of complexity in Stitch-It and its clusters. At the cluster level, such complexity is further intensified by head office guidelines (on controls), which gets filtered by the organizational attributes of the particular clusters. At this state, paradoxical tensions are developed within clusters, and to mitigate such tensions, key organizational members employ different strategies, which in turn shape management controls of the clusters.Practical implicationsThis paper highlights that practicing managers need to be mindful of different logics in the field, organizational attributes, resulting tensions, complexities, strategies to deal with them and their ramifications on controls.Originality/valueThe paper asserts that management controls is a dynamic and a situational phenomenon, which continuously evolves in light of organizational attributes, multiple logics and head office prescriptions. It conceptualizes the “tensions” evident in the design and implementation of management controls, arising due to multiplicity of pressures as “paradoxical tensions.” Although important and relevant to management control arena, “paradoxical tensions” has been scantly explored by prior researchers.

Problems and Prospects of Implementation of Management Control at Russian Enterprises

The presented study analyzes the concept of management control as a modern tool of organization management and addresses the origins of management control, its problems and prospects of its development. Aim. The study aims to offer a consistent insight into the concept of management control and prospects of its implementation at Russian enterprises. Tasks. The authors conduct an in-depth study of the concept of management control, examine various concepts of its origins, and analyze the prospects and problems of its development. Methods. The methodological basis of this study includes a review and analysis of the works of Russian and foreign scientists on the problems and prospects of the management control system. Results. Management control facilitates the support and execution of management functions across all levels of management (planning, accounting, analysis, control) and makes it possible to assess the situation before making management decisions. Conclusions. Implementation of management control at an enterprise is a complex process that is crucial to the efficiency of operation. This study analyzes the advantages and major drawbacks of the management control system as well as prospects of its development and application in management practices.

Fostering Enabling Perceptions of Management Controls During Post-Acquisition Integration

The purpose of this paper is to increase our understanding of how enabling perceptions of new management controls (MCs) can be fostered. Prior research suggests that employees are more likely to use new MCs if they perceive them as enabling. However, rapid implementation of new MCs due to circumstances such as mergers and acquisitions can leave employees feeling coerced into using them, making it difficult to foster enabling perceptions. Based on a case study where an acquirer faces pressure to impose rigid controls on an acquired firm, we suggest factors contributing to enabling perceptions. Using interviews, observation and document analysis, we find that positive relationships and mutual trust between the acquirer and the acquiree facilitated enabling perceptions of the MCs. We show that managers at the acquirer actively fostered trust using trust-building activities and communicated their intentions underlying the implementation of new MCs. Doing so helped employees rationalize the controls as tools to help them do their work tasks. We also find that positive relationships reinforced by regular meetings were a way of providing assistance to employees in dealing with rigid MCs. This study contributes to the literature on enabling controls by developing a processual framework that suggests how trust can foster enabling perceptions from the intentions behind the implementation of new MCs, to their development process and daily use. In doing so, the study further develops our understanding of the relationship between enabling control and trust and helps understand how rigid controls can be implemented without generating mistrust.

An Underground Mine Risk Identification Model and Safety Management Method Based on Explanation Graph-Probabilistic Multi-Plan Analysis (EG-PMPA)

In view of the problems of an imprecise safety system and the inefficient implementation of responsibility in current underground mining, this study reveals the internal relationship of underground mining safety management on the theoretical basis of process node management and probabilistic multi-plan analysis (PMPA). By introducing a probabilistic multi-planning identification accident analysis algorithm, a behavioural event planning library and a basic event explanation graph (EG) are constructed to determine all possible behavioural explanation sets of the top event plan/goal. By defining the importance of the explanation sets, the importance of the explanation set paths is sorted, and the important explanation set achieved by the top event goal is found. Based on the validation, the EG accident analysis model proposed in this paper is used to quantitatively analyse and rank the key risk factors in the modelling calculation of the risk control case of stope blasting operations and to propose a risk factor management control implementation plan, further verifying the feasibility of applying the explanation graph-probabilistic multi-plan analysis (EG-PMPA) framework model in underground mining safety systems.

Organizational lifecycle and strategic management accounting

PurposeThis study aims to examine the relationship between organizational lifecycle stages, the adoption of strategic management accounting (SMA) practices and the performance consequences of SMA adoption.Design/methodology/approachThe analysis is based on survey data from 377 firms operating in German speaking countries.FindingsThe author finds that the firms’ adoption rates of SMA increase from the birth to the revival lifecycle stages and drop at the decline stage. Firms that deviate from the optimal SMA profile have lower performance compared to the firms that do not deviate. The negative performance effect, however, is only significant for firms that have too little SMA practices and is not significant for firms that adopt too much SMA practices.Research limitations/implicationsThese results suggest that firms that fail to implement a sufficient level of SMA suitable for their development stage will not develop as fast as their competitors. This study is subject to general limitations of survey research, particularly with respect to the operationalization of the variables, the number of contextual variables in the empirical model and sample coverage.Practical implicationsThe implication for managerial practice is that greater efforts should be directed toward eliminating underfit than overfit regarding the implementation of management control systems.Originality/valueThis is the first analysis of the adoption of SMA at different life cycle stages and the consequences of misfitted adoption.

MAF Carrefour Jordan: management control systems at an early-stage retail company

Learning outcomes Through the discussion of this case, students will have a better understanding of the managerial dilemma associated with the implementation of management control in an early-stage firm. Students will provide proposals to improving current management control. Finally, this case encourages students to think about the costs and benefits of implementing formal management control systems. Case overview/synopsis As the company grows, it becomes difficult to keep control of the organization. The organizational structure of Majid Al Futtaim (MAF) Carrefour Jordan is too centralized, and the top management is confronted with information overload, which inhibits their ability to pursue strategic goals. The department managers are also confronted with communication problems, and they are evaluated based on the indicators that were out of their control. Processes and rules do not permit managers sufficient autonomy, and neither do these motivate employees towards organizational strategic goals. It is obvious that many control issues needed to be addressed in MAF Carrefour Jordan. However, given the limited budgets, MAF Carrefour Jordan managers need to decide which control systems to implement first. Complexity academic level This case can be used in an introductory cost accounting and management control course at the undergraduate or postgraduate level. The case should be introduced after students attained a baseline understanding of management control system fundamental concepts. However, this case is equally effective in introducing concepts to students who are new to management control systems. Supplementary materials Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes. Subject code CSS 1: Accounting and Finance

The Efficiency Estimation of Management Control of Tax Calculations and Obligations in the Organization Management

With the increase of information received every day and the speed of decision-making, management control is becoming one of the most important mechanisms in the system of managing assets, capital and obligations of an organization, ensuring stability, development and economic security. Nowadays, there is an increasing interest of internal users in the process of forming and controlling tax calculations and obligations for the purposes of tactical and strategic management. Further development of the management control of tax calculations and the obligations of an organization largely depends on the development and selection of methods for evaluating its effectiveness. To date, in the economic literature and in practice there is no unified approach to the selection of criteria and indicators for evaluating the management control of tax calculations and obligations. In the opinion of the authors, as criteria that characterize the management control of tax calculations should be used performance and reliability. The purpose of the study is to develop a methodology for assessing the effectiveness of management control of tax calculations and liabilities, which allows to ensure the confidence of internal interested users in the accuracy of the information reflected in accounting and reporting, and also in compliance with the implementation of control compliance of the implementation of management control with established internal requirements. To solve the problem of developing a methodology for assessing the effectiveness of management control of tax calculations and obligations, the following methods were used in the study: systematization, modeling, method of complexity and dialectical method. For the purpose of providing interested users with complete and detailed information on the effectiveness of management control of tax calculations and obligations, it was proposed to disclose its reliability through a system of quality indicators, and the performance through systems of both quality and quantity indicators.

PELAKSANAAN MANAJEMEN PENGAWASAN PENDIDIKAN AGAMA ISLAM DI SMA NEGERI DI KABUPATEN TANAH DATAR

Implementation Monitoring Management PAI in SMA in Tanah Datar. The formulation of the problem (1) How management planning supervisor oversight conducted in SMA PAI Tanah Datar, and (2) How Implementation of management oversight conducted by supervisors PAI in Tanah SMA flat, and (3) How evaluation conducted surveillance management supervisor at SMA PAI Tanah Datar. The results showed that: the implementation of the management control of Islamic religious education in the District of flat land consists of monitoring the academic supervision and managerial supervision. The findings from the implementation of this monitoring show that: (1) the planning aspect shows that they have prepared a supervision plan, but planning is not fully implemented both academic and managerial supervision, (2) execution of supervisory tasks showed that the supervisor not to mention monitoring well in accordance with the duties and functions of both the supervisory and managerial academic supervisor, and (3) the regulatory aspects of the evaluation indicate that the evaluation does not fully perform his supervision. Kata Kunci: Implementation of Management Control

Management accounting in the implementation of management control in healthcare organizations

Management accounting in the implementation of management control in healthcare organizations

Functioning of the Second Level Management Control in Light of the Declarations Made by the Polish Local Self-Government Bodies

Entities operating in the public finance sector have recently started facing the challenge of implementing management control mechanisms. In order to successfully handle this task, it is not enough just to involve managers and employees of the given organisation, but it is also necessary to foster conditions favourable to improving management processes for public entities. Since management control is a rather new instrument of the public finance system, the need for ongoing monitoring of the progress taking place in the sphere of its implementation in individual institutions is becoming more and more evident. Bearing the foregoing in mind, the authors of the article have attempted to assess the extent of the management control implementation in local self-government bodies by analysing the declarations made by the these institutions pertaining to the management control status for the years 2010-2011.

Challenges in the Implementation of Management Control in Units of the Sphere of Public Finance in Poland

In connection with the amendment of the Public Finance Act requiring the unit of public finance sector in Poland to introduce management control, there is a need to develop their practical solutions. Often units obliged to implement the management control use the services of consulting firms. It should be noted, however, that developed solutions in units differ, although the ministry has set down standards for management control. It seems that the major source of this diversity is the heterogeneity of the implemented solutions of form of the management control concept in polish public finance sector units. This results in a multipurpose type of practical challenges, that units have to face for the implementation of that type of control.

Management Control of Business Service Outsourcing

This study pursues research questions about outsourcing in the framework of a four-stage process model that is derived from complementary, structural, transaction-cost and resource-based views of outsourcing. The stages are: • Strategy development for outsourcing business activities • Partner identification and selection • Contracting • Implementation and control of daily operations We use Merchant and Van Der Stede’s (2007) typology of management controls – cultural, personnel, action, and results controls – to describe the uses of management controls in the stages of this framework. This paper presents the results of a two-part field study at three global companies that have outsourced non-strategic resources across foreign borders (aka offshoring) with different outsourcing strategies, business complexities and degrees of success. These firms also represent three different industries: air transportation, consumer products, and high technology manufacturing. The outsourcing choices reflect the purchasing firms’ different strategies, and the providers range from local to global suppliers, who also have different strategies. The three outsourcing implementations represent extremes from repeated, market-mediated transactions to a strategic alliance, and one point in between. The research was conducted in the context of operating in Latin America, which has unique regional characteristics, but also presents issues common to the management control of outsourcing elsewhere. The first part of the field study describes how structural theory explains the design and implementation of management controls in the simplest case, where near-commodity resources are outsourced with unilateral contracts. The second part of the field study presents results from two more complex and contrasting cases of customized outsourcing with bilateral contracts, which identify the ascendance of cultural controls and trust-building that are less salient than bureaucratic controls in the simpler context. This research points to understanding and anticipating the dynamic nature of management control of outsourcing through iterative verification of performance and trust-building. We find that cultural affinity and trust might not replace bureaucratic controls in complex contracting but can (1) reduce unproductive conflicts and (2) enhance cooperation and innovation. We find unanticipated side effects of global outsourcing that raise important risk management, financial reporting, auditing, human resource, and education issues. Finally, the paper points to promising areas of future qualitative and quantitative research on the management control of outsourcing relationships.