Search results for "management control"
showing 10 items of 42 documents
Managerial understanding and attitudes towards beyond budgeting in Ukraine
2019
In order to find out how Ukrainian practitioners understand and evaluate management control innovation - beyond budgeting - this study examines their attitudes towards this concept and meanings they attach to it in the process of learning and sensemaking. Results show how the content and meaning of novel management innovation is reinterpreted and negotiated in new institutional context. Empirical evidences support the central statement of institutional theory, namely a replacement of practice's former technical functions by institutional facts, specific symbolic meanings and collective understandings. The findings reported serve to demonstrate the gradual replacement of brute facts and empi…
ERP in small service companies
2013
The purpose of this thesis was to provide knowledge on the organizational and performance consequences of management control systems. The examination into prior literature yielded information on the benefits and challenges related to ERP systems, the position of ERP systems in the overall control environment of the company, and how ERP influences the ensemble of management control systems. By leaning to the prior work of Chapman and Kihn (2009), a survey research was conducted aiming to discover if information system integration (ISI) embedded in ERP supported the enabling approach to management control, and whether this in turn would result into higher performance and perceived system succ…
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…
Configurations of the Interactive Use of Environmental Management Control
2013
This paper explores the use of interactive environmental management control. In order to do this, a theoretical model is designed drawing on the framework of Simons (1995) and instrumental stakeholder theory. This model defines three dimensions of interactive control: forms of interactivity (vertical, horizontal, external), frequencies of interactivity (high, medium, low) and decision levels (strategic, tactical, operational). Four typical configurations emerge from application of the model to empirical data from ten case studies: eco-designers, eco-institutionals, eco-managers and eco-educators. These configurations show the diverse roles of interactive environmental management control in …