scholarly journals Analyzing Management Control Systems between Principal Owners of Facilities and Subsidiaries in the Chemical Industry

Processes ◽  
2021 ◽  
Vol 9 (7) ◽  
pp. 1114
Author(s):  
María Segovia-Villarreal ◽  
Lucía López-Pérez ◽  
Juan M. Ramón-Jerónimo ◽  
Raquel Flórez-López
Keyword(s):  
Risk Management ◽  
Performance Evaluation ◽  
Control Systems ◽  
Chemical Industry ◽  
Evaluation Criteria ◽  
Research Strategy ◽  
Management Control ◽  
Management Control Systems ◽  
Structured Interviews ◽  
Strategic Goals

The purpose of this study is to analyze how managers of sections that belong to the chemical industry make use of management control systems (MCS) in order to facilitate relationships between the labor force of the owner enterprise and employees of outsourced companies, through collaboration and daily bases of coworking. It intends to consider how they allocate their available resources to the contractor characteristics and how, together, they confront external factors. The research strategy is based on a case study in which the uses of MCS by the most relevant Spanish chemical contractor influence the relationship with subcontractors in terms of strategic goals, trust, risk management or performance evaluation. Findings derived from four semi-structured interviews conducted with the central contractor and three subcontractors belonging to each of the three separate activities’ categories suggest that using MCS as controlling or enabling, in this setting, can have lasting and deep effects in the alignment of subcontractors’ strategic orientation to match the contractor’s, in the unification of risk management mechanisms, in the enhanced trust and collaboration in the coworking space, as well as in the performance evaluation criteria applied.

scholarly journals KONSTRUKSI PRAKTIK SISTEM PENGENDALIAN MANAJEMEN MODEL PESANTREN SALAFIYAH

2019 ◽  
Vol 2 (2) ◽  
pp. 1
Author(s):  
Syaikhul Falah
Keyword(s):  
Control System ◽  
Control Systems ◽  
Social Relationships ◽  
Participant Observation ◽  
Charismatic Leadership ◽  
Research Strategy ◽  
Management Control ◽  
Management Control Systems ◽  
Management Control System ◽  
Depth Interviews

The focus of this study is to provide an understanding of the practice of management control systems in pesantren salafiyah. This study tries to provide an understanding of the practice of management control system from the perspective of social construction and Weberian charismatic leadership approach in pesantren salafiyah. Qualitiatif methods use a combination of the two methods through research; ethnographic and case studies selected as a research strategy. Location of research is pesantren (API) Tegalrejo Magelang. Data was collected through in-depth interviews, participant observation, and documentation. The results externalization, objectivation and insternalization held in reverence gave birth to a boarding API students against clerics who reflect management control system. Reverence is an important value for the creation of a stable social relationships within pesantren salafiyah.

Implementing CSR activities through management control systems

2019 ◽  
Vol 32 (2) ◽  
pp. 531-555 ◽  
Author(s):  
Lamia Laguir ◽  
Issam Laguir ◽  
Emmanuel Tchemeni
Keyword(s):  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Structured Interviews ◽  
Content Type ◽  
Global Standards ◽  
Strategic Csr ◽  
Multiple Case ◽  
Corporate Social ◽  
Cross Case Analysis

Purpose The purpose of this paper is to take into account Simons’ (1994) formal levers of control framework and more informal processes to examine how organizations implement and manage corporate social responsibility (CSR) activities through management control systems (MCSs). Design/methodology/approach A multiple-case study was conducted in ten large French organizations. Qualitative data were collected during in-depth semi-structured interviews with the managers who were best informed on CSR practices and MCSs. The authors then performed within-case and cross-case analysis. Findings The study shows that organizations use different MCSs to manage CSR activities directed toward their salient stakeholders – that is, employees, customers, suppliers and community. Specifically, the authors found that social MCSs are used to communicate CSR values, manage risk, evaluate CSR activities, and identify opportunities and threats. In addition, the use of MCSs to implement CSR activities is mainly driven by the need to satisfy salient stakeholder demands, manage legitimacy and reputation issues, and meet top management expectations and enhance their commitment. Last, the use of social MCSs is hindered by a lack of clear strategic CSR objectives and action plans, a lack of global standards and measurement processes for CSR, and a lack of time and financial resources. Originality/value The study addresses recent calls in the literature for research into the ways formal and informal control systems are used to implement CSR activities and provides insight that may stimulate further research.

scholarly journals The Attitudinal and Behavioral Effects of Nonfinancial Measures

2011 ◽  
Vol 13 (3) ◽  
pp. 267
Author(s):  
Putri Paramita Agritansia ◽  
Mahfud Sholihin
Keyword(s):  
Performance Evaluation ◽  
Organizational Commitment ◽  
Control Systems ◽  
Procedural Fairness ◽  
Management Control ◽  
Behavioral Effects ◽  
Management Control Systems ◽  
Managerial Performance ◽  
Nonfinancial Measures

A recent study by Lau and Moser (2008) found that the use of nonfinancial measures for managerial performance evaluation is positively associated with managerial performance via procedural fairness and organizational commitment. It is not clear, however, whether the findings are generalizable to other contexts. Using very different samples, the objectives of this study are to reexamine and to extend Lau and Moser’s model. Our paper is only able to partially support their model, suggesting that management control systems should be designed to fit the contexts.     

MAF Carrefour Jordan: management control systems at an early-stage retail company

2019 ◽  
Vol 9 (3) ◽  
pp. 1-19
Author(s):  
Yan Du ◽  
Elie Salameh
Keyword(s):  
Control Systems ◽  
Information Overload ◽  
Early Stage ◽  
Management Control ◽  
Management Control Systems ◽  
Content Type ◽  
Academic Level ◽  
Postgraduate Level ◽  
Strategic Goals ◽  
Retail Company

Learning outcomes Through the discussion of this case, students will have a better understanding of the managerial dilemma associated with the implementation of management control in an early-stage firm. Students will provide proposals to improving current management control. Finally, this case encourages students to think about the costs and benefits of implementing formal management control systems. Case overview/synopsis As the company grows, it becomes difficult to keep control of the organization. The organizational structure of Majid Al Futtaim (MAF) Carrefour Jordan is too centralized, and the top management is confronted with information overload, which inhibits their ability to pursue strategic goals. The department managers are also confronted with communication problems, and they are evaluated based on the indicators that were out of their control. Processes and rules do not permit managers sufficient autonomy, and neither do these motivate employees towards organizational strategic goals. It is obvious that many control issues needed to be addressed in MAF Carrefour Jordan. However, given the limited budgets, MAF Carrefour Jordan managers need to decide which control systems to implement first. Complexity academic level This case can be used in an introductory cost accounting and management control course at the undergraduate or postgraduate level. The case should be introduced after students attained a baseline understanding of management control system fundamental concepts. However, this case is equally effective in introducing concepts to students who are new to management control systems. Supplementary materials Teaching Notes are available for educators only. Please contact your library to gain login details or email [email protected] to request teaching notes. Subject code CSS 1: Accounting and Finance

scholarly journals Risk management with management control systems: a pragmatic constructivist perspective

2016 ◽  
Vol 13 (3) ◽  
pp. 72-81 ◽  
Author(s):  
Rainer Lueg ◽  
Magdalena Knapik
Keyword(s):  
Risk Management ◽  
Control Systems ◽  
Numerical Data ◽  
Management Control ◽  
Management Control Systems ◽  
Practice Research ◽  
Socially Constructed ◽  
Constructive Conflict ◽  
Calculative Practices ◽  
Descriptive Framework

This paper addresses the issue that calculative practices build on socially constructed facts that have both subjective and objective components. Using risk management as an example, we take a pragmatic-constructivist stance to explore how such a tool might be integrated in actor-based Management Control Systems. We propose a conceptual framework and a research agenda that accounts for actorship (L. Nørreklit, 2013) beyond numerical facts. This paper is conceptual and draws on secondary literature. Our framework highlights the non-linear, iterative nature of integrating calculative practices that specifically require complex reflection concerning the [1] validation if possibilities are factual (combining subjective and numerical data), [2] the elimination of illusions and sur-realities through constructive conflict/dialectical management, and [3] the co-construction of organization-wide topoi (causality and pertinent accounting practices). Our research furthers practice research on calculative practices through the development of a prescriptive rather than descriptive framework. It also offers propositions that future case study researchers can use.

scholarly journals Resilience capacities and management control systems in public sector organisations

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Enrico Bracci ◽  
Mouhcine Tallaki
Keyword(s):  
Public Sector ◽  
Control Systems ◽  
Organisational Change ◽  
Management Control ◽  
Management Control Systems ◽  
Adaptive Behaviour ◽  
Longitudinal Case Study ◽  
Structured Interviews ◽  
Content Type ◽  
And Coping

Purpose Inspite of the attention resilience receives in relation to public policy and public management, very few studies have analysed the internal mechanics of public sector organisations to see what is producing their resilience. Considering management control systems (MCSs) as the drivers of organisational change, this paper aims to explore their role as determinants of resilience in the public sector. The paper attempts to open the black box of organisational functioning focusing on one complex component. Design/methodology/approach This paper adopted a qualitative approach for this longitudinal case study. This paper used a mix of primary and secondary sources in terms of direct observation, semi-structured interviews and internal document analysis. This paper used a framework drawing on Barbera et al. (2017) and management control’s constraining and facilitating concepts to explore how anticipatory and coping capacities of resilience are supported and reinforced by MCSs. Findings Findings suggest that MCSs support adaptive behaviour and assist decision-making by providing knowledge and ready-to-use answers to cope with external shocks. However, this is found in case of the adoption of facilitating MCSs, which empower managers and employees and are based on stewardship roles. In such a context, MCSs played an essential role in shaping anticipatory and coping capacities. At the same time, financial shocks fostered the investment in MCSs, cyclically strengthening or developing new anticipatory and coping capacities. Originality/value To the best of the authors’ knowledge, this paper is one of the first attempting to identify how facilitating MCSs, as a driver of organisational change, can make an organisation more resilient. It shows how resilience capacities are generated and strengthened via MCSs.

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