Management Control Systems Research Articles

Extent of Execution of P.E. Administrators’ Functions as Influenced by Their Leadership Capabilities in an Engineering University in China

This study explores the relationship between leadership capabilities and management functions of Physical Education (PE) administrators at Hubei Engineering University, China. Using a descriptive-comparative-correlational research design, data were collected from PE teachers to assess the effectiveness of administrators in strategic planning, organizing, directing/leading, and controlling. Additionally, leadership capabilities such as organizational direction, collaborative leadership, and instructional leadership were evaluated. The results revealed that administrators are generally effective in their management functions, with organizing and collaborative leadership receiving the highest scores. However, challenges related to resource management and internal control systems were identified. Significant correlations between management functions and leadership capabilities underscore the importance of strong organizational skills for effective leadership. These findings provide insights into the leadership development needs of PE administrators and suggest practical solutions for overcoming administrative challenges.

Indonesia’s real estate value potential: the role of green innovation and effective management control systems

Indonesia’s real estate value potential: the role of green innovation and effective management control systems

Food fraud prevention strategies: Building an effective verification ecosystem.

Food fraud is an ever-present threat that regulators, food business operators (FBOs), and consumers need to be aware of, prevent where possible, and address by developing mitigation strategies to detect and reduce its negative consequences. While extant literature focuses on food fraud detection, there is less attention given to prevention strategies, a knowledge gap this review seeks to address. The aim of this review was to consider food-related fraud prevention initiatives, understand what has worked well, and develop a series of recommendations on preventing food fraud, both policy related and for future research. Reactive (including intelligence based) food fraud detection dominates over prevention strategies, especially where financial, knowledge, and time resources are scarce. First-generation tools have been developed for food fraud vulnerability assessment, risk analysis, and development of food fraud prevention strategies. However, examples of integrated food control management systems at FBO, supply chain, and regulatory levels for prevention are limited. The lack of hybrid (public/private) integration of food fraud prevention strategies, as well as an effective verification ecosystem, weakens existing food fraud prevention plans. While there are several emergent practice models for food fraud prevention, they need to be strengthened to focus more specifically on capable guardians and target hardening. This work has implications for policymakers, Official Controls bodies, the food industry, and ultimately consumers who seek to consistently purchase food that is safe, legal, and authentic.

Exploring Management Control Systems for Biodiversity: Insights from Three Food Companies

ABSTRACT Despite growing recognition of the pressing need for companies to protect biodiversity, research has not yet provided a comprehensive overview to help guide companies on effective biodiversity management. This study identifies a package of intra-organisational biodiversity management controls that may be effective across multiple organisational contexts as well as individual controls that companies can choose from according to their specific contexts. For this purpose, we undertook an exploratory multiple case-study, selecting critical cases from the food sector on the basis of this industry’s enormous impacts on biodiversity loss and its existential dependence on preserving biodiversity. In analysing our interview and archival data we applied a framework of management control categories to investigate the research question ‘How do food companies use management control systems to address biodiversity?’ Our study contributes to practice and theory by providing a systematic overview of management controls and practices targeting key issues of biodiversity loss. Whilst confirming there is no one-size-fits-all approach, our findings indicate that companies should strive to integrate biodiversity-related controls with their core business, interlink biodiversity controls with existing sustainability controls, and complement informal with formal controls.

Exploring the Impact of Positive Levers of Control on Organisational Resilience: The Mediating Role of Open Innovation

This study explores how positive control levers (belief systems and interactive control systems) affect organisational resilience, focusing on the role of open innovation as a mediator. Data were collected through a questionnaire administered to business managers and analysed using the partial least squares structural equation modelling (PLS-SEM) approach. The sample comprised 349 Moroccan industrial companies. The results demonstrate that positive control levers significantly impact open innovation and organisational resilience. Additionally, open innovation acts as a mediator, indirectly influencing the relationship between positive control levers and organisational resilience. This study contributes to the limited empirical research on management control systems by highlighting the importance of positive control tools and open innovation in developing sustainable organisational resilience.

The Performance Implications of Management Control Systems and Dynamic Capabilities: Evidence from Vietnam

Drawing on the resource-based view and dynamic-capability view, this study examines the relationship between the interactive use of management control systems, dynamic capabilities, and firm performance in the Vietnamese information and communication technology industry. The research model and hypotheses have been tested by partial least squares-structural equation modelling (PLS-SEM) with 240 survey samples obtained from managers working in Vietnamese information and communication technology firms. The results indicate that the interactive use of management control systems has a positive effect on dynamic capabilities. Additionally, both the interactive use of management control systems and dynamic capabilities have direct positive effects on firm performance. The results reveal that dynamic capabilities complementary mediate the relationships between the interactive use of management control systems and firm performance. This study provides theoretical and managerial implications for Vietnamese information and communication technology firms that are striving to develop management control systems and dynamic capabilities for enhancing firm performance.

An Early Management System for Subscriber Equipment Installation

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

DELAY RED FLAG CONSTRUCTION COMPANY: CONTROL ANALYSIS WITH FOUR LEVER OF CONTROL

Despite extensive research on construction delays, this persistent issue continues to challenge the global construction industry. This case study aims to enhance the theoretical and practical understanding of management control systems (MCS) in construction firms by identifying the primary causes of project delays and examining the MCS components involved. A qualitative case study was conducted at a national private construction company (Jakons) to identify delay factors and propose solutions by linking them to MCS. The study focused on two Jakons projects that experienced delays, with primary data collected through interviews with five key informants directly engaged in MCS for the projects. Analysis of the interviews revealed common delay causes related to the project owner, consultants, labor, and materials. These causes were then connected to MCS practices and assessed using the four Levers of Control (LoC) framework, including Belief, Boundary, Diagnostic, and Interactive control systems. The study identified areas for improvement in MCS related to communication management, coordination, competence, and risk management that impact schedule delays. These findings provide valuable guidance for construction practitioners in planning and managing projects and offer insights to reassess MCS strategies to mitigate delays and achieve timely project completion.

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

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

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

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

Tailored for vehicle horn: A novel sound source capture method

The development of a horn sound capture system, capable of replacing manual control, offers a promising solution for alleviating horn noise. Existing horn sound systems lack localization algorithms that are capable of robustly resisting interference. To address this issue, this paper introduces an innovative horn sound capture system, including hardware and algorithms for sound recognition and localization. The pivotal innovation of the system is the introduction of the Sub-SRP algorithm, an advancement of the steered-response power phase transform (SRP-PHAT). Leveraging the frequency characteristics of horn sounds, it employs a series of filtering and spectral subtraction techniques to effectively filter out non-horn noise sources. In the interference experiment and field test, the Sub-SRP algorithm achieved DOA scores of 0.96 and 0.95, respectively, showing an approximately 10% improvement compared to the existing weighted SRP-PHAT, this improvement is even more pronounced under strong interference, increasing to 17%. This improvement significantly enhances the system’s ability to accurately capture honking vehicles and resist interference. Additionally, the horn sound recognition algorithm achieved accuracy rates of 95.75% and 97.65% in the two experiments, demonstrating the system’s effectiveness. In summary, this study contributes to the advancement of urban noise management and intelligent noise control systems.

Performance management in the prosocial market economy: a new paradigm for economic performance and sustainability

Purpose The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability. Design/methodology/approach The authors share a common concern about the future of humanity and nature. They challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm. Findings Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors. Research limitations/implications The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods. Practical implications This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators. Originality/value Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.

Intelligent Forest Hospital as a New Management System for Hospital-Acquired Infection Control.

Hospital-acquired infection (HAI) is a significant global health concern, elevating the risks of morbidity and imposing a substantial socioeconomic burden. To enhance the management of HAI, particularly in the aftermath of the coronavirus disease 2019 (COVID-19) pandemic, the Guangdong Second Provincial General Hospital (GD2H) has launched a new system called Intelligent Forest Hospital (IFH). Leveraging advancements in artificial intelligence, 5G technology, and cloud networking, the IFH implements customized indoor air quality (IAQ) control strategies tailored to different medical settings. It utilizes various intelligent disinfection devices and air purification systems. The IFH features a dynamic 3D hospital model with real-time monitoring of crucial IAQ parameters and a risk assessment ranking for clinical departments, providing timely risk alerts, communication prompts, and automatic disinfection processes. The IFH aims to effectively mitigate HAI post-COVID-19 and other future pandemics, ensuring a safe and pleasant environment for patients, hospital staff, and visitors.

Research on the role of LLM in multi-agent systems: A survey

In recent years, the rapid development of large language model (LLM) has demonstrated superior performance in language understanding, text generation, planning, reasoning, and knowledge integration. This has led to the emergence of intelligent agents based on LLM. By leveraging the capabilities of LLM, these agents can effectively make decisions based on given objectives and possess certain learning and adaptation abilities. However, single-agent systems are generally suited to solving relatively simple problems and are limited in handling complex tasks that require coordination. For instance, in fields such as power grid management or traffic control systems, relying solely on a single agent is often insufficient for effective decision-making. In this context, adopting multi-agent systems proves to be more effective: through collaboration among multiple agents, each undertaking specific tasks, complex problems can be efficiently managed through interaction and coordination. This survey will analyze the role of LLM in multi-agent collaboration, discuss and analyze the current research challenges and key issues, and explore potential directions for future development.

The Role of Management Control System in Mitigating Corruption: The Levers of Control Perspective

A Management Control System (MCS) is a comprehensive mechanism organizations can use to ensure that their strategies and plans are effectively implemented to achieve their objectives. This concept paper explores the application of Management Control Systems (MCS), specifically concerning levers of control (LOC), for behavioral control. Based on the comprehensive literature review, it is expected that LOC will be able to provide a pathway to mitigate corruption not only from the perspective of fraud diamond theory but also from the perspective of agency theory. Agency theory highlights the inherent conflict of interest between agents, who have more information about their actions and intentions, and principals, who rely on agents to act in their best interest. This information asymmetry creates opportunities for agents to engage in corrupt practices, such as embezzlement, bribery, or fraud, including unethical behavior that may undermine organizational goals and trust. Effective control mechanisms are essential to mitigate these risks and ensure alignment between agents' actions and principals' objectives. Furthermore, organizations can apply the principles of fraud diamond theory when creating an effective control framework to deter corruption.

Enhanced Auditors Performance Through the Consequences of Management Control System

It is believed that Management Control System (MCS) is world-wide suggested as prerequisite key drivers on any performance to enable to make congruent decision based on holistic monitoring, focusing approach, legitimating-based as well as strategic decision making. Current study aims at investigating the impact of MCS on enhanced auditor’s performance mediated by audit and budgetary control capability. Deployed Structural Equation Modeling with AMOS to analyze data. A survey with questionnaires and Google forms method were used to collect data from 200 auditors with a non-purposive sampling technique. The statistical outputs demonstrated that the impact of the attention focusing approach and strategic making decision are insignificant on budgetary control capability, while the rest of hypotheses, holistic monitoring-based, work legitimating-based showed the positive and significant impact on audit and budgetary capability, more over the mediating variables also statistically proven as the antecedents of enhanced auditors’ performance.

INFLUÊNCIA DOS PROGRAMAS DE EXCELÊNCIA NA UTILIZAÇÃO EFICAZ DOS SISTEMAS DE CONTABILIDADE GERENCIAL: UM ESTUDO DE CASO

Objective: To analyze how Excellence Programs in the food industry influence the Management Control and Accounting System (SCCG) of a Food Distributor in Northern Minas Gerais. Relevance/originality: Managerial accounting has evolved due to technological advancements and the new needs of managers, making organizations more competitive. An Excellence Program is a tool that seeks the continuous improvement of an organization’s internal processes. Methodology/approach: Qualitative research using content analysis. Internal company documents were studied, semi-structured interviews were conducted with employees, and the observation method was used. Three excellence manuals from suppliers, one internal excellence manual from the Distributor, and interviews with eight employees from different sectors were analyzed. Main results: The Excellence Program proved to be crucial for the distributor, providing a holistic view of the processes for senior management, directors, and managers. It facilitated daily control and organization, encompassing control, organization, strategy, and training. Theoretical/methodological contributions: The research highlights the importance of an Excellence Program as a management tool, assisting in the adoption of better accounting practices and more informed decision-making. Social/management contributions: The study reinforces the relevance of Excellence Programs for improving the quality of financial information, making it more accurate, clear, and reliable, which is essential for effective organizational management.

Legal conditions of the principles of management control in the public finance sector and the rules of coordination of control

The principles of management control and coordination of management control are described in Section I, Chapter 6 - Articles 68 - 71 of the Act of August 27, 2009 on Public Finance. Detailed rules on the manner of preparation and specimens of documents required by the provisions of the aforementioned Act are established in the Decree of the Minister of Finance of September 29, 2010 on the activity plan and the report on its implementation, and in the Decree of the Minister of Finance of December 2, 2010 on the model statement on the state of management control. Requirements relating to the establishment, evaluation and improvement of management control systems for the public finance sector are specified in Announcement No. 23 of the Minister of Finance dated December 16, 2009 on management control standards for the public finance sector. Guidance on monitoring and evaluating the adequacy, effectiveness and efficiency of management control is provided in Announcement No. 3 of the Minister of Finance dated February 16, 2011 on detailed guidelines for self-evaluation of management control for units in the public finance sector. The guidelines supporting effective risk management in units of the public finance sector are announced in Announcement No. 6 of the Minister of Finance of December 6, 2012 on detailed guidelines for the public finance sector on planning and risk management. The article analyzes the legal regulations of Articles

Performance Measurement System Design for Integrated Thinking: Evidence from Japanese Electric Utility Providers

Asian companies are increasingly practicing integrated reporting to create long-term economic, environmental, and social value for investors and other stakeholders. To accomplish such value creation, far-reaching changes in strategies, management control systems, and governance are required, which is achieved through a management approach called integrated thinking. However, findings from previous studies indicate barriers in designing performance measurement systems, leading to misalignment between strategies and managers' decision-making. Therefore, this research study aims to expand existing knowledge on integrated reporting by (1) developing a conceptual framework for the characteristics of performance measurement systems to support integrated thinking and (2) analyzing the current status of performance measurement systems used by Japanese electric utility providers. To support integrated thinking, performance measurement systems should contain multidimensional and connected key performance indicators with quantitative target values and action plans that are integrated into the management reward system. By utilizing primary data, the most recent integrated reports of all 11 Japanese electric utility providers were analyzed trough a manual content analysis and percentage analysis. On average, the requirements of performance measurement system design are fulfilled to a degree of 56 %, while the lowest degree being 39 % and the highest degree being 75 %. In most cases, companies use multidimensional key performance indicators with incomplete target values and vaguely defined action plans. Key performance indicators are insufficiently connected and integrated with rewards systems, indicating the outside-in approach of integrated reporting. Larger companies that explicitly refer to the <IR> Framework tend to use more sophisticated performance measurement systems. The findings suggest several areas for improvement, such as connectivity between KPIs as well as further integrating non-financial KPIs with the rewards system.

Family Commitment and Product Innovation in Family SMEs. Do Management Control Systems Have an Influence?

Family Commitment and Product Innovation in Family SMEs. Do Management Control Systems Have an Influence?