Search results for "management control"
showing 10 items of 42 documents
Artificial intelligence to counteract “KPI overload” in business process monitoring: the case of anti-corruption in public organizations
2023
PurposeThe nature and amount of data that public organizations have to monitor to counteract corruption lead to a phenomenon called “KPI overload”, consisting of the business analyst feeling overwhelmed by the amount of information and resulting in the absence of appropriate control. The purpose of this study is to develop a solution based on Artificial Intelligence technology to avoid data overloading and, at the same time, under-controlling in business process monitoring.Design/methodology/approachThe authors adopted a design science research approach. The authors started by observing a specific problem in a real context (a healthcare organization); then conceptualized, designed and imple…
Effects of Client Pressure and Audit Firm Management Control Systems on Auditor Judgments
2015
We examine the effects of pressures from client management and the audit firm’s own management control systems (MCS) on auditors’ willingness to accept an aggressive accounting that is preferred by client management. We find that auditors perceiving more pressure from client management to accept the client’s aggressive accounting react by increasing the size of the proposed adjustment needed to bring the client’s accounting into conformity with GAAP. However, we find that when client management promotes the jointness of interests they share with the auditor or the audit firm’s MCS focuses the auditor more on client service quality the auditor experiences increased affinity for the client an…
Beyond budgeting since inception: what is the status?
2017
Master's thesis Business Administration BE501 - University of Agder 2017 The Beyond Budgeting idea as developed by Hope and Fraser (1997) has been in existence for almost twenty years, yet, the research community still has divergent views on whether the concept is a better management accounting tool for organizations’ management control system or not. Also, whether it has received attention in research community like other management accounting tools such as Traditional Budgeting and Balanced Scorecard. On this notion, this study is developed to investigate the status of the research discourse on the concept to gain relevant knowledge. Inspired by Scapens and Bromwich (2001) and built on Ac…
El efecto mediador y moderador de la internacionalización en la relación entre los sistemas de control de gestión y el compromiso con la innovación
2019
La literatura contable revela resultados contradictorios al evaluar el efecto que los diferentes usos de los sistemas de control de gestión (SCG) tienen en la innovación. Siguiendo el marco teórico establecido por Simons (1995), este trabajo prueba el efecto que la internacionalización, bien sea directo, mediador o moderador, tiene en la relación entre el uso interactivo de los SCG y el compromiso de las empresas con la innovación. Tomando una muestra de 231 organizaciones del sector agroalimentario español, los resultados obtenidos ponen de manifiesto la ausencia de una relación directa entre el uso interactivo del conjunto de herramientas de SCG y el compromiso con la innovación. Del mism…
Management Control Systems and ISO Certification as Resources to Enhance Internationalization and Their Effect on Organizational Performance
2012
There has been a general consensus in recent literature that internationalization is a key success factor in the competitive business environment we now live in. Using a sample of Spanish agri-food companies, the main objective of this research is to determine the linkage of Management Control Systems (MCS), ISO certifications, internationalization and performance. The results obtained reveal, as expected, that internationalization has a direct and positive relationship with organizational performance. In addition, we find that both the use of MCS and the deployment of ISO certification positively influence companies' level of internationalization. Nevertheless, our findings clearly indicat…
Linkages between the Elements of Management Control Systems in a Non-Profit Organization
2011
This qualitative case study examines the emergence of MCS package. We apply the MCS package framework of [Malmi, T. and Brown, D.A. (2008) Management control systems as a package-Opportunities, challenges and research directions, Management Accounting Research, Vol. 19, Iss. 4, pp. 287-300] and investigate the linkages between different control elements of MCS package. The control elements of MCS package, particularly governance structures and cybernetic systems became often overlapping and redundant. All the control elements remained in the MCS package when they were once constructed. Even tough a large number of cybernetic controls (i.e. balanced scorecard, budgets, quality management sys…
AGILITY AND THE ROLE OF PROJECT — INTERNAL CONTROL SYSTEMS FOR INNOVATION PROJECT PERFORMANCE
2019
As a reaction to the rapidly changing environment, organisations increasingly use agile project management (APM) methods to develop innovation. The associated process changes necessitate the adaption of organisational structures and control systems. This study draws on Simon’s Levers-of-Control framework (LOC) to explore the impact of different control levers on innovation project performance. Based on a survey of 316 project managers and product owners, the results suggest that the use of interactive project control systems and project-internal belief systems has a positive impact on the innovation outcome, regardless of the degree of agility of the project. Furthermore, we reveal that a s…
Advanced Control Structure for Energy Management in Ground Coupled Heat Pump HVAC System
2008
Abstract Over the last 15 years, computerized controls have become more and more common in our homes. The smart home looks at expanding the use of the computers into the difference parts of the home, creating a network that can be easily and conveniently controlled. The use of computer controls removes the need to actually flick a switch and allows elements of the home to respond automatically to the people living in it. Successful control and heating ventilating and air-conditioning (HVAC) systems is a primary concern in building project: in order to achieve the required comfort and energy efficiency goals, a lot of variables must be coordinated and kept at particular pre-designed operatio…
The Influence of Strategic and Organizational Factors as Concern the Relationship between Environmental Management Control and Organizational Learnin…
2020
This article examines the relationship between Environmental Management Control (EMC) and Organizational Learning (OL) by extending the theoretical model of Simons (1995) in a contingent perspective. Through strategic and organizational factors, this enriched model expounds the links between the Simons’s (1995) levers of control (diagnostic and interactive controls) and the Argyris and Schön’s (1978) levels of learning (simple loop learning and double loop learning). Based on the “revelatory case” of a missionary organization, eco-SME, this study highlights the influence of three contingency factors : strong core values, proactive strategy and activity life cycle in the four configurations …
ERP in action — Challenges and benefits for management control in SME context
2013
ERP systems have fundamentally re-shaped the way business data is collected, stored, disseminated and used throughout the world. However, the existing research in accounting has provided only relatively few empirical findings on the implications for management control when companies implement ERP systems as the technological platform. Especially scarce are the findings concerning the production phase, after implementation, when the information processes, related work practices and the new information contents can be seen as established. In this paper we explored and theorized the benefits, challenges and problems for management control when an ERP system is in use, four years after the impl…