Search results for "Management control system"
showing 10 items of 33 documents
Special Issue: Current Trends in Research in Accounting Finance and Management Control
2017
On January 27, 2016, an agreement was signed with OmniaScience to select articles to be published in the journal Intangible Capital, in a special issue titled "Current Trends in Research in Accounting, Finance and Management Control." The agreement was reached within the framework of three events at the University of Valencia, from June 27 to 30, 2016: XXI Workshop on Accounting and Management Control. “Memorial Raymond Konopka”, X Iberoamerican Congress of Management Accounting, III International Congress on Port Management.More than 200 papers were presented to these events. After being peer-reviewed by a scientific committee made up of 50 professionals, 123 papers were selected. Then, t…
Measuring business performance in the metal finishing industry by combining theory with practice
2019
Little attention has been spent on the adaptation and implementation of theoretical Business Performance Measurement (BPM) models to specific industry and company contexts leading to a limited prac...
Combining system dynamics modelling and management control systems to support strategic learning processes in SMEs: a Dynamic Performance Management …
2015
Traditional management control systems, mainly centred on accounting-based measures, are widely recognized as useful tools to support Small and Medium Enterprises (SMEs) managers and entrepreneurs in steering business development. However, due to the increasing turbulence and dynamic complexity that characterize today’s competitive arenas, such systems need to be combined with simulation-based methodologies in order to improve entrepreneurial learning processes and, as a result, better detect possible crisis symptoms and weak signals of change—emerging from the business environment—to promptly react. Therefore, the aim of this paper is to show how a combination of traditional management con…
IMPLEMENTING A VALUE ASSESSMENT TOOL FOR SERVICE INNOVATION IDEAS
2010
There has not been much discussion of how firms may assess the value of service innovation projects ex-ante in the extant research literature. This paper theoretically derives a value assessment tool for service innovation ideas called QSI (tool for pre-Qualification of Service Innovation projects). Thereafter QSI is implemented in three firms and it is explored to what degree the implementation improved managerial decision making on service innovation projects and investments. The findings indicated that the implementation of QSI had effects both in a portfolio management and a project management perspective. From a portfolio management point of view deployment of QSI improved the particip…
INNOVATION MANAGEMENT CONTROL: BIBLIOMETRIC ANALYSIS OF ITS EMERGENCE AND EVOLUTION AS A RESEARCH FIELD
2018
Innovation Management Control (IMC) supports innovation management with valuable information, thus improving innovation effectiveness and efficiency. Literature has shown that different elements of a management control system must be interdependent and that its design must form a coherent system of controls that spans the entire process under control. Accordingly, IMC covers the entire innovation process. However, IMC literature is spread over numerous journals from different disciplines, which may prevent the development of holistic IMC systems. We present a bibliometric analysis that provides insights into the development of IMC as a research field and examines the severity of knowledge …
The agility-control-nexus: A levers of control approach on the consequences of agility in innovation projects
2021
Abstract Recent developments indicate a fast-growing relevance of the agile project methodology in innovation. Besides the benefits, agile projects also pose several challenges. Organizations need to come up with an answer to cope with the inherent risks of agile projects. The adaption of management control mechanisms is key to foster the benefits of agile. However, the ongoing debate on the benefits of control systems for innovation and the harm of control systems for achieving agility creates a nexus. Further research on how to adapt existing mechanisms is required to obtain a better understanding and provide guidance for organizations. Building on Simon's levers-of-control (LOC), this st…
Cost Management for IT Activities: A Case Study in the IT Division of a French Bank Using Activity-Based Costing
2013
The costs of information technology (IT) activities have been increasing rapidly these recent years, due to the technological sophistication and more market-oriented strategies that complexify the value chains of the firms. Many of these expenses do not relate to individual products but are associated to customers, market segments and distribution channels. In this context, the companies try to understand the cost of selling their products and services. This is the reason why customer-driven and market-oriented cost management approaches have gained in popularity.In this paper, we review in a first part the strategic cost management stream and the way we can give a customer orientation to c…
Acquisition of competencies with serious games in the accounting field: an empirical analysis
2018
El actual sistema de educación superior se basa en un aprendizaje activo por parte del estudiante enfocado al desarrollo de competencias genéricas y específicas. En este contexto muchos autores defienden el uso de simulaciones que favorezcan dicho aprendizaje y, los denominados «juegos serios» (serious games [SG]) se adaptan a este reto. Sin embargo, el empuje que cabría esperar por el desarrollo de las nuevas tecnologías y de la llegada de los denominados «nativos digitales» a las aulas no es coherente ni con su grado de implantación ni con la escasa investigación desarrollada sobre la efectividad de su uso. Los objetivos de este estudio son describir una experiencia docente de implantació…
Family Business Advising, Strategic Work and Unfolding Spaces
2019
The purpose of this paper is to explore the ways in which the process of advising, as well as the family firm-professional advisor relationship, can unfold over time and perform strategic work. To achieve this aim, we rely upon the experience of a family firm and its evolving relationship with an external advisor in the management accounting field. Over a period of 15 years, strategy work was performed through (and shaped by) unfolding ‘strategy spaces’ within which the advisor made use of multiple material, spatial and discursive resources. By interpreting the empirical evidence with theoretical insights from the strategy-as-practice literature, as well as from organization studies on spac…
Exploring management control system typologies : an organisation-level view
2020
PurposeManagement controls are the processes and mechanisms managers use to influence the behaviour of individuals and groups towards the organisation’s objectives and goals. Discrete management controls and management control system (MCS) frameworks have been extensively researched, but there is little research on organisation-level MCS types. This study aims to identify organisation-level MCS types.Design/methodology/approachThis study draws on the MCS type literature, the competing values framework and the upper echelons theory to form organisation effectiveness and top management team constructs to characterise firms. Cluster analysis was used to group a sample of 318 firm-years into MC…