scholarly journals Control Systems and Ornamental Lighting. A Case Study: Illumination of the Facade of Santiago Hospital in Úbeda (Jaén)

2020 ◽  
Author(s):  
Juan Cantizani Oliva ◽  
Eduardo Ruiz Vela ◽  
José Zamora Salido
Keyword(s):  
Control Systems

Are we ready to change? A case study of Management Accounting Change (MAC) in an Italian Co-operative

2021 ◽  
pp. 141-164
Author(s):  
Silvia Macchia
Keyword(s):  
Control Systems ◽  
Management Accounting ◽  
New Techniques ◽  
Managerial Efficiency ◽  
External Stakeholders ◽  
Context Dependent ◽  
Innovation And Change

Over the last 30 years, research on Management Accounting Change as a way to understand the circumstances, forces and consequences related to the develop-ment and implementation of new techniques has grown in popularity. Accounting practices are context-dependent, as are changes to such practices. They require setting-specific studies that pay attention to the complexity of their enactment and to the elements that shape these practices. This paper presents a retrospective lon-gitudinal case study of a management accounting change project undertaken by a co-operative firm, and includes descriptive and explanatory aims. The factors po-tentially influencing the firm's decision to invest in management accounting change were related to a requirement for managerial efficiency, the need to legiti-mize the company to its external stakeholders, and the behavioral aptitude of in-dividual employees in the accounting and management sections. Against propo-nents' expectations, the project proved difficult to implement because of different forms of resistance and opposition, some explicit, others less obvious, encountered during implementation.. The study provides insights into the role played by man-agement control systems in creating and fostering trust in innovation and change.

scholarly journals Manifold Calculus in System Theory and Control—Fundamentals and First-Order Systems

Symmetry ◽  
2021 ◽  
Vol 13 (11) ◽  
pp. 2092
Author(s):  
Simone Fiori
Keyword(s):  
Control Systems ◽  
Linear Systems ◽  
Linear Control Systems ◽  
First Order ◽  
Curved Manifolds ◽  
Non Linear ◽  
Covariant Derivation ◽  
Non Linear Systems ◽  
And Control

The aim of the present tutorial paper is to recall notions from manifold calculus and to illustrate how these tools prove useful in describing system-theoretic properties. Special emphasis is put on embedded manifold calculus (which is coordinate-free and relies on the embedding of a manifold into a larger ambient space). In addition, we also consider the control of non-linear systems whose states belong to curved manifolds. As a case study, synchronization of non-linear systems by feedback control on smooth manifolds (including Lie groups) is surveyed. Special emphasis is also put on numerical methods to simulate non-linear control systems on curved manifolds. The present tutorial is meant to cover a portion of the mentioned topics, such as first-order systems, but it does not cover topics such as covariant derivation and second-order dynamical systems, which will be covered in a subsequent tutorial paper.

Integrating organisational- and individual-level performance management systems (PMSS): a case study in a large Indonesian public sector organisation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rudy M. Harahap
Keyword(s):  
Public Sector ◽  
Performance Management ◽  
Control Systems ◽  
Developing Country ◽  
Management Systems ◽  
Content Type ◽  
Performance Management Systems ◽  
Individual Level ◽  
Level Performance

Purpose This study aims to comprehensively examine the integration of organisational- and individual-level performance management systems (PMSs) in the context of public sector organisations (PSOs) of developing countries (DCs), by investigating the elements of PMSs in the studied organisation. Design/methodology/approach A case study in a large PSO of a developing country was conducted. The design of the study and the data analysis drew on Ferreira and Otley’s PMSs framework. Data were captured from electronic and printed document archives, online written interviews with participants and face-to-face interviews. The data then were triangulated and analysed thematically. Findings The study reveals a recursive relationship between culture and PMSs, and identifies conflicting regulatory requirements and a lack of information technology capacity led to the development of dual, loosely coupled PMSs in the studied organisation. Research limitations/implications The findings may not be generalisable beyond a large, PSO in a developing country; the study did not consider the linkages between the integration of organisational- and individual-level PMSs and other PMSs; the study looked at only two notions of culture; and the study asked participants to recall past events, so was retrospective in its design. Practical implications The findings illustrate the need for public sector managers and key policymakers to use both formal and informal control systems, together with technical and social integration mechanisms, as well as management accounting (MA) and human resources management (HRM) control approaches, when attempting to integrate organisational- and individual-level PMSs in the PSOs of DCs. Social implications Future studies may usefully investigate the integration of organisational- and individual-level PMSs in different contexts, consider culture and contextual factors when investigating the integration of organisational- and individual-level PMSs in different contexts, examine whether national culture also substantially impacts PMSs in other countries and attempt to inform the MA literature by drawing on HRM theory and research on individual-level PMSs. Such studies may help to address the gap between PMS theory and practice and better allow MA researchers to contribute to practice. Originality/value The study contributes to management control systems (MCSs) and PMSs literature by extending our understandings in the relationship between accounting and non-accounting controls, the contextual factors that affect PMSs and highlighting the importance of considering cultural context when integrating PMSs in the PSOs of DCs.

A measurement model of project control systems success for engineering and construction projects case study: contractor companies in Saudi's petroleum and chemical industry

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sahar Jawad ◽  
Ann Ledwith
Keyword(s):  
Project Management ◽  
Control Systems ◽  
Chemical Industry ◽  
Measurement Model ◽  
Measurement Tool ◽  
Maturity Model ◽  
Project Control ◽  
Content Type ◽  
Critical Elements

PurposeThe purpose of this paper is to presents a new modeling approach that provides a measurement tool for evaluating the effectiveness of Project Control Systems (PCS) and the improvement of the project control capability as a part of an organization's project management processes.Design/methodology/approachThis study used a project management maturity approach to develop a measurement model of PCS success. The key elements in this model have been identified using the Fuzzy Analytic Hierarchy Process (FAHP) method to analyze data from a case study involving contractor companies in Saudi's petroleum and chemical industry.FindingsThe results identified six critical elements for PCS success: (1) Change Management, (2) Earned Value, (3) Baselined Plan, (4) Resource Loaded, (5) Progress Method and (6) Governance Program. In addition, Project Forecasting and Corrective Action Verification were identified as the main areas where clients and contractors need to focus for the effective deployment of a PCS.Practical implicationsThe results of this study were used to create a PCS Maturity Model (PCSMM) and a PCS Success Index (PCSSI). The value of this index can help project managers to identify the maturity level of their PCS and improvement areas that lead to enhanced project performance.Originality/valueThis research presents an alternative maturity model for PCS assessment that provides a practical tool to identify areas for improving the critical elements of PCS success. The study draws a clear distinction between overall project success and the success of the PCS.

Reliability analysis and safety model checking of Safety-Critical and control Systems: A case study of NPP control system

2022 ◽  
Vol 166 ◽  
pp. 108812
Author(s):  
Vinay Kumar ◽  
Kailash Chandra Mishra ◽  
Pooja Singh ◽  
Aditya Narayan Hati ◽  
Mohan Rao Mamdikar ◽  
...  
Keyword(s):  
Control System ◽  
Model Checking ◽  
Reliability Analysis ◽  
Control Systems ◽  
Safety Critical ◽  
And Control

An Attack-Resilient CPS Architecture for Hierarchical Control: A Case Study on Train Control Systems

Computer ◽  
2018 ◽  
Vol 51 (11) ◽  
pp. 46-55 ◽  
Author(s):  
Yuchang Won ◽  
Buyeon Yu ◽  
Jaegeun Park ◽  
In-Hee Park ◽  
Haegeon Jeong ◽  
...  
Keyword(s):  
Control Systems ◽  
Hierarchical Control ◽  
Train Control

scholarly journals People in suits: a case study of empowerment and control in a non-profit UK organisation

2020 ◽  
Vol 32 (3) ◽  
pp. 511-528
Author(s):  
Roxana Corduneanu ◽  
Laura Lebec
Keyword(s):  
Control Systems ◽  
Management Control ◽  
Interactive Systems ◽  
Employee Perceptions ◽  
Structured Interviews ◽  
Content Type ◽  
Non Profit ◽  
And Control

PurposeDrawing on Simons's levers of control (LoC) framework, the primary aim of this study is to advance an understanding of the balance between empowerment and constraint in a non-profit UK organisation. In particular, this study examines the antecedents and manifestations of LoC (im)balance, in relation to employees' level of engagement with the control systems in place.Design/methodology/approachFor this study, 27 semi-structured interviews were conducted with different organisational members, from directors to non-managerial staff, to gain an in-depth appreciation of the main differences between managerial intentions in the design of management control systems (MCS) and employee perceptions regarding the role of such systems.FindingsThis research reveals that suppression of interactive systems and internal inconsistencies between different types of controls hinder the balance between empowerment and constraint. This imbalance is then found to have important consequences for employee buy-in, in some cases, defeating the purposes of control.Research limitations/implicationsThis study enhances our understanding of the gap between the design of control systems and the employee perceptions of it in an unusual organisational setting (non-profit and bringing together clinical and non-clinical staff and operations).Originality/valueThe study of MCS and its role in organisations has long been the focus of both academic and practitioner research. Yet, while extant literature focused on management's perspective on MCS, few studies have explored employees' attitudes and behaviours that accompany the implementation of control. What is more, little is known about the specific uses and behavioural outcomes of MCS in the context of non-profit organisations. Drawing on Simons's LoC framework, this paper addresses these gaps in the literature and investigates the balance between control and empowerment of employees in a UK non-profit organisation with significant clinical remit.

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