Management Control as a Meso-Foundation of Organizational Capabilities

2010 ◽  
Author(s):  
Norman T. Sheehan ◽  
Hanno Roberts
Keyword(s):  
Management Control ◽  
Organizational Capabilities

scholarly journals Managing Corporate Sustainability and Responsibility Efficiently: A Review of Existing Literature on Business Groups and Networks

2020 ◽  
Vol 12 (18) ◽  
pp. 7722 ◽  
Author(s):  
Olena Liakh ◽  
Francesca Spigarelli
Keyword(s):  
Corporate Sustainability ◽  
Business Groups ◽  
Management Control ◽  
Organizational Capabilities ◽  
Empirical Literature ◽  
Management Decision ◽  
Organizational Forms ◽  
Firm Level ◽  
Positive Effects ◽  
Industry Standards

Given the global relevance of business groups (BG) and networks as efficient organizational forms for corporate sustainability and responsibility systems (CSR), and seeing that management control systems (MCS) play a pivotal role in transmitting authority to CSR and formalizing a sustainability organizational culture, this paper aims to review the available literature in order to investigate efficient adoptions of CSR by BGs or networks. Both organizational forms have positive effects on CSR development, on three levels: (a) setting industry standards (macro—external environment); (b) stimulating sustainability-oriented innovations (mezzo—member firms); (c) reputational gains, CSR expenses mitigation, and optimization of organizational capabilities (micro—individual SMEs). The studies on SMEs were useful in identifying current sustainability practices: both partial (social, environmental) and complete sustainability systems were susceptible to being integrated with management accounting, making them an almost implicit tool for proper CSR. Finally, by gathering the empirical literature on sustainability transitions of networks and groups, it was possible to trace a comprehensive introductory plan that operators could resort to for initial guidance. The six steps of this process are (1) project initiation, (2) preliminary actions, (3) change management decision, (4) firm-level activities, (5) auditing, (6) transition to territorial social responsibility (optional).

The role of environmental management control systems for ecological sustainability and sustainable performance

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shafique Ur Rehman ◽  
Anam Bhatti ◽  
Sascha Kraus ◽  
João J. M. Ferreira
Keyword(s):  
Environmental Management ◽  
Management Control ◽  
Organizational Capabilities ◽  
Equation Modeling ◽  
Ecological Sustainability ◽  
Content Type ◽  
Sustainable Performance ◽  
Construction Organizations ◽  
Environmental Strategies

PurposeThe purpose of this study determines how environmental management control system (MCS) packages influence ecological sustainability and sustainable performance through the mediating role of environmental strategies. Furthermore, this applies organizational capabilities as moderating variables between environmental strategies, ecological sustainability and sustainable performance in a sample of 373 construction firms.Design/methodology/approachThe authors apply quantitative questionnaire data from construction firm representatives (from project, sales and construction managers and contract managers, executive directors and engineers) to structural equation modeling and SmartPLS for our analysis.FindingsThe results demonstrate that recourse to environmental MCS packages significantly influence ecological sustainability, sustainable performance and environmental strategies. Additionally, environmental strategies and organizational capabilities significantly influence ecological sustainability and sustainable performance. Moreover, environmental strategies mediate between environmental MCS packages, ecological sustainability and sustainable performance. Organizational capabilities significantly moderate the relationship between ecological sustainability and sustainable performance.Practical implicationsThis research highlights the issue of how the management of construction organizations deploy environmental MCS packages, organizational capabilities and business strategies to measure ecological sustainability and improve their sustainable performance. This study fills a gap in the literature and facilitates the management of construction organizations in strengthening their internal resources in terms of environmental MCS packages, environmental strategies and organizational capabilities able to help improve their ecological sustainability and sustainable performance.Originality/valueThere are few studies building theoretical frameworks for incorporating environmental MCS packages, organizational capabilities, environmental strategies, ecological sustainability and sustainable performance into a single study. Although the influence of various types of intangible resources on ecological sustainability and sustainable performance receive considerable examination in the literature, there is a dearth of attention paid to understanding the role of environmental MCS packages, environmental strategies and organizational capabilities in determining the ecological sustainability and sustainable performance of construction organizations.

Balanced Scorecard in the strategic planning of a construction company

2018 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Roberth Frias ◽  
Maria Medina
Keyword(s):  
Strategic Planning ◽  
Strategic Management ◽  
Balanced Scorecard ◽  
Organization Theory ◽  
Management Control ◽  
Management Tool ◽  
The Balanced Scorecard ◽  
Construction Company ◽  
Construction Companies ◽  
The Impact

This research focused on the strategic management tool Balanced Scorecard and strategic planning, as a guide to guide the management of companies, allowing communication and the functionality of the strategy using KPIs that allow to identify, maintain control and increase efficiency and the achievement of optimal results. For the deductive hypothetical analysis, the specific factors that affect business management performance were grouped into two variables: Balanced Scorecard and Strategic Planning. The objective of the work was to demonstrate the impact of the Balanced Scorecard in the strategic planning of a construction company. In order to support the research, the following theories were approached: the Financial Theory, the Economic Theory of the Company, the Transaction Costs, the Network Theory, the Organization Theory, the Dependence on Resources, the Strategic Management Theory and the Business Diagnosis Theory. The result obtained confirms the hypothesis that there is a significant incidence of the Balanced Scorecard in the strategic planning of construction companies. In conclusion, the construction company has obtained significant improvements in the results in each of the indicators evaluated with the implementation of the Balanced Scorecard, demonstrating improvements in their management results, affirming that there is better performance and management control allowing them to achieve the organizational objectives set.

Management of grazing systems

1989 ◽  
pp. 117-122 ◽  
Author(s):  
J. Hodgson
Keyword(s):  
Management Practices ◽  
Management Control ◽  
Grazing Management ◽  
Relative Importance ◽  
Stocking Rate ◽  
Pastoral Systems ◽  
Starting Point ◽  
Alternative Means ◽  
Grazing Systems ◽  
Stocking Rates

Recent assessments of the relative importance of stocking rate. stocking policy and grazing management on the output from pastoral systems are used as a starting point to argue the need for objective pasture assessments to aid control of livestock enterprises to meet production targets. Variations in stocking rates, stocking policy and other management practices all provide alternative means of control of pasture conditions which are the major determinants of pasture and animal performance. Understanding of the influence of pasture conditions on systems performance should provide a better basis for management control and for Communication between farmers, extension officers and researchers. Keywords: Stocking rate, pasture condition, pasture cover

Dictators and Democrats

2016 ◽  
Author(s):  
Stephan Haggard ◽  
Robert R. Kaufman
Keyword(s):  
First Century ◽  
Organizational Capabilities ◽  
Mass Mobilization ◽  
Democratic Transitions ◽  
Authoritarian Rule ◽  
Emerging Democracies ◽  
Regime Changes ◽  
Political Landscape ◽  
Transitions To Democracy ◽  
Multiple Routes

From the 1980s through the first decade of the twenty-first century, the spread of democracy across the developing and postcommunist worlds transformed the global political landscape. What drove these changes and what determined whether the emerging democracies would stabilize or revert to authoritarian rule? This book takes a comprehensive look at the transitions to and from democracy in recent decades. Deploying both statistical and qualitative analysis, the book engages with theories of democratic change and advocates approaches that emphasize political and institutional factors. While inequality has been a prominent explanation for democratic transitions, the book argues that its role has been limited, and elites as well as masses can drive regime change. Examining seventy-eight cases of democratic transition and twenty-five cases of reversion to autocracy since 1980, the book shows how differences in authoritarian regimes and organizational capabilities shape popular protest and elite initiatives in transitions to democracy, and how institutional weaknesses cause some democracies to fail. The determinants of democracy lie in the strength of existing institutions and the public's capacity to engage in collective action. There are multiple routes to democracy, but those growing out of mass mobilization may provide more checks on incumbents than those emerging from intra-elite bargains. Moving beyond well-known beliefs regarding regime changes, this book explores the conditions under which transitions to democracy are likely to arise.

Gestión de riesgos empresariales: los necesarios cambios

Oikos ◽  
2016 ◽  
Vol 19 (39) ◽  
pp. 93 ◽  
Author(s):  
Ricardo Vega Bois
Keyword(s):  
Risk Management ◽  
Quality Management ◽  
Management System ◽  
Quality Management System ◽  
Iso 9000 ◽  
Management Control ◽  
System Requirements ◽  
Requirements Quality ◽  
Management Recommendations ◽  
Environmental Audits

RESUMENLa normas de la serie ISO 9000 – 2000, Sistema de Gestión de Calidad, Requisitos de un Sistema de Gestión de Calidad, Recomendaciones para la mejora de desempeño en base a un Sistema de Gestión de calidad y Directrices para la realización de auditorías medioambientales y de calidad, han sido base para la evaluación, implementación, aplicación y seguimiento de sistemas de Control de Gestión Empresarial, estando en la actualidad (2015) en un procesos de revisión y propuesta, lo que implicará algunos cambios de forma y otros de fondo interesantes de considerar.Palabras clave: gestión, riesgos, control de gestión, calidad, normas internacionales.Enterprise risk management: the necessary changesABSTRACTThe standards ISO 9000 - 2000 Quality Management System, System Requirements Quality Management Recommendations for improving performance based on a Quality Management System and Guidelines for conducting environmental audits and quality have been the basis for evaluation, implementation, enforcement and monitoring systems Control Management, being at present (2015) in a review and proposal processes, which involve some changes in form and other interesting background consider.Keywords: management, risk, management control, quality international standards.Gestão de riscos empresariais: as mudanças necessárias RESUMO As normas da série ISO 9000-2000, Sistema de Gestão da Qualidade, Requisitos de um Sistema de Gestão de Qualidade, Recomendações para a melhora do desempenho com base a um Sistema de Gestão da Qualidade e Diretrizes para a realização de auditorias meio ambientais e de qualidade, têm sido a base para a avaliação, implementação, aplicação e fiscalização de Sistemas de Controle de Gestão Empresarial, sendo na atualidade (2015) num processo de revisão e proposta, que implicará algumas mudanças na forma e outros de fundo interessante de considerar.Palavras-chave: gestão, risco, controle de gestão, qualidade, normas internacionais.

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