Search results

The implementation of control systems allows marketing managers to improve operational decisions and organizational results. This paper aims to identify the relationship between control combinations and organizational results and analyze the relationships between the variables attributed to the marketing managers and with marketing control combinations. Decisions involving marketing control combine formal and informal mechanisms and generate control systems that have a favorable relationship with organizational results.

The paper is based on 301 cross-sectional surveys among marketing managers. The classification procedure based on metric distance was implemented to identify the marketing control combinations. A hierarchical cluster analysis was carried out with perceptions about formal and informal control, to validate the control combination classifications. Finally, a discriminant analysis and ANOVA test were carried out for exploring factors associated with the managers. The data analysis was supported by IBM SPSS Statistics 24 software.

The authors found evidence that, when managers perceive high-control systems, the perception of non-financial and financial results is always better, but the presence of high-clan control also returns optimal results. In addition, the manager's satisfaction levels and work motivation are higher with high control systems than with other control systems.

This study contributes to the existing knowledge by providing a broader empirical basis to extend conceptual frameworks about marketing control combinations that emerge in practice.

企業設置營銷控制系統來進行營銷控制,這可讓市場經理能改善其營運決策和組織成果。本文擬確定控制合併與組織成果的關係;本文亦擬分析涉及市場經理的變數與營銷控制合併的關係。涉及營銷控制的決策會結合正式和非正式的機制,而這些決策會帶來與組織成果有良性關係的控制系統。

本研究乃基於對市場經理進行的301項橫斷調查。研究人員實施基於度量距離的分類程式,來確定營銷控制合併;為了證實有關的控制合併分類是正確的,研究人員就對正式控制和非正式控制的觀感和看法、進行了階層式分群法分析;最後,研究人員進行了判別分析和變異數分析 (ANOVA), 以探索與經理有關聯的因素。有關的數據分析得到IBM公司的SPSS (統計產品與服務解決方案) Statistics 24 (統計軟體) 的支持。

我們證實了、若主管感知高控制的系統,其對非財務結果和財務結果的看法必會較好的,但高社群控制亦會帶來最佳的結果。我們亦證實了高控制系統,較其它控制系統,更能提高主管的滿意程度和工作動機。

本研究提供了一個更廣闊的經驗基礎,以擴展涉及在實踐中出現的營銷控制合併的概念框架,就此,本研究豐富了這方面的知識。

This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.

The study is based on the comparative analysis of internal auditing and its transformation due to ERP implementations at two case firms operating in the food sector in Egypt – one a major Egyptian multinational corporation (MNC) and the other a major domestic company (DC).

Internal auditors (IAs) at MNC saw ERP implementation as an opportunity to reconstruct the legitimacy of internal auditing work by engaging and partnering with actors involved with the ERP change. In doing so, the IAs acquired system certifications and provided line functions and external auditors with data-driven business insights. The “practical coping mechanism” adopted by the IAs led to the acceptance (and legitimacy) of their work. In contrast, IAs at DC adopted a purposeful strategy of disengaging, blaming and rejecting since they were skeptical of the top management team's (TMT's) sincerity. The “disinterestedness” led to the loss of legitimacy in the eyes of the stakeholders.

The article offers two contributions. First, it extends the literature by highlighting a spectrum of behavior displayed by IAs (coping with impending issues vs strategic purposefulness) during ERP-driven technological change. Second, the article contributes to the literature on legitimacy by highlighting four intertwined micro-processes – participating, socializing, learning and role-forging – that contribute to reconstructing the legitimacy of internal auditing.

The paper analyzes and develops Chiva's (2014) proposal on the common welfare HRM system and uncovers its relationship with innovativeness, using altruism as a mediator.

The common welfare HRM system implies a certain human and organizational development of the classic control and commitment HRM systems, and its main goal is to promote innovation through a prosocial approach. To this end, the authors investigated its HRM practices, developed a measurement instrument and provided initial illustrative evidence of some of its main implications for innovativeness and altruism. They tested these relationships on a sample of 269 Spanish firms using structural equations and bootstrapping to confirm the significance of the mediated effect.

Results confirm the study’s hypotheses, thus supporting the common welfare HRM system as a relevant tool for developing innovativeness through the power of altruism. This paper therefore provides empirical evidence of these relationships.

This study has implications that can help managers to increase innovativeness through a specific HRM system. The findings reveal that a coherent set of HRM practices based on common welfare principles and a high level of consciousness creates a climate of altruism that results in innovativeness.

This research shows that humanistic HRM practices also have an impact on performance variables such as innovativeness, through altruistic employees' behaviors. It also develops a measurement instrument for the common welfare HRM system and provides some initial illustrative evidence of some of its main implications.

本文分析並發展Chiva (2014) 關於共同福祉人力資源管理系統的建議;同時，擬以利他主義為中介變量、揭示共同福祉人力資源管理系統與創新意念之間的關係。

共同福祉人力資源管理系統暗示了典型的管制和承諾型人力資源管理系統的人類與組織發展;而共同福祉人力資源管理系統的主要目的是以親社會理念去鼓勵創新。為此，我們探討了共同福祉人力資源管理措施，制訂了測量儀器，並為共同福祉人力資源管理可幫助帶來創新意念和利他主義的啟示，提供了初步的例證。研究的樣本為269間西班牙公司;我們以結構方程去檢測共同福祉人力資源管理與創新意念和利他主義之間的關係，並創造環境，俾能確認有關之中介效應的重要性。

研究結果證實了我們的假設，就是說，研究結果確認了透過利他主義的影響力，共同福祉人力資源管理系統是可以成為促進創新意念的工具的。就此而言，本文提供了關於這些關係的經驗證據。

本研究顯示了人文主義的人力資源管理措施，亦可透過僱員無私的行為，影響著各個績效變量，像是創新意念。研究亦為共同福祉人力資源管理系統制訂了測量儀器，並提供了初步的例證，確認了該人力資源管理系統所給予我們的主要啟示。

本研究為管理人員提供了啟示，協助他們透過特定的人力資源管理系統去增強創新意念。研究結果顯示、建基於共同福祉的原則和高度意識水平的一整套連貫的人力資源管理措施，能創造一個引來創新意念的利他主義氣氛。

In order to solve the problem of inaccurate calculation of index weights, subjectivity and uncertainty of index assessment in the risk assessment process, this study aims to propose a scientific and reasonable centralized traffic control (CTC) system risk assessment method.

First, system-theoretic process analysis (STPA) is used to conduct risk analysis on the CTC system and constructs risk assessment indexes based on this analysis. Then, to enhance the accuracy of weight calculation, the fuzzy analytical hierarchy process (FAHP), fuzzy decision-making trial and evaluation laboratory (FDEMATEL) and entropy weight method are employed to calculate the subjective weight, relative weight and objective weight of each index. These three types of weights are combined using game theory to obtain the combined weight for each index. To reduce subjectivity and uncertainty in the assessment process, the backward cloud generator method is utilized to obtain the numerical character (NC) of the cloud model for each index. The NCs of the indexes are then weighted to derive the comprehensive cloud for risk assessment of the CTC system. This cloud model is used to obtain the CTC system's comprehensive risk assessment. The model's similarity measurement method gauges the likeness between the comprehensive risk assessment cloud and the risk standard cloud. Finally, this process yields the risk assessment results for the CTC system.

The cloud model can handle the subjectivity and fuzziness in the risk assessment process well. The cloud model-based risk assessment method was applied to the CTC system risk assessment of a railway group and achieved good results.

This study provides a cloud model-based method for risk assessment of CTC systems, which accurately calculates the weight of risk indexes and uses cloud models to reduce uncertainty and subjectivity in the assessment, achieving effective risk assessment of CTC systems. It can provide a reference and theoretical basis for risk management of the CTC system.

In this study, the authors propose a novel digital twinning approach specifically designed for controlling transient thermal systems. The purpose of this study is to harness the combined power of deep learning (DL) and physics-based methods (PBM) to create an active virtual replica of the physical system.

To achieve this goal, we introduce a deep neural network (DNN) as the digital twin and a Finite Element (FE) model as the physical system. This integrated approach is used to address the challenges of controlling an unsteady heat transfer problem with an integrated feedback loop.

The results of our study demonstrate the effectiveness of the proposed digital twinning approach in regulating the maximum temperature within the system under varying and unsteady heat flux conditions. The DNN, trained on stationary data, plays a crucial role in determining the heat transfer coefficients necessary to maintain temperatures below a defined threshold value, such as the material’s melting point. The system is successfully controlled in 1D, 2D and 3D case studies. However, careful evaluations should be conducted if such a training approach, based on steady-state data, is applied to completely different transient heat transfer problems.

The present work represents one of the first examples of a comprehensive digital twinning approach to transient thermal systems, driven by data. One of the noteworthy features of this approach is its robustness. Adopting a training based on dimensionless data, the approach can seamlessly accommodate changes in thermal capacity and thermal conductivity without the need for retraining.

Achieving an appropriate indoor environment quality (IEQ) is crucial to a green office environment. Whilst much research has been carried out across the globe on the ideal IEQ for green offices, little is known about which indoor environment New Zealand office workers prefer and regard as most appropriate. This study investigated New Zealand office workers' preference for a green environment.

Workers were conveniently selected for a questionnaire survey study from two major cities in the country – Wellington and Auckland. The perception of 149 workers was analysed and discussed based on the workers' demographics. The responses to each question were analysed based on the mean, standard deviation, frequency of responses and difference in opinion.

The results showed that workers' preferences for an ideal IEQ in green work environments depend largely on demographics. New Zealand office workers prefer work environments to have more fresh air and rely on mixed-mode ventilation and lighting systems. Also New Zealand office workers like to have better acoustic quality with less distraction and background noise. Regarding temperature, workers prefer workspaces to be neither cooler nor warmer. Unique to New Zealand workers, the workers prefer to have some (not complete) individual control over the IEQ in offices.

This study was conducted in the summer season, which could have impacted the responses received. Also the sample size was limited to two major cities in the country. Further studies should be conducted in other regions and during different seasons.

This study provides the opportunity for more studies in this area of research and highlights significant findings worthy of critical investigations. The results of this study benefit various stakeholders, such as facilities managers and workplace designers, and support proactive response approaches to achieving building occupants' preferences for an ideal work environment.

This study is the first research in New Zealand to explore worker preferences of IEQ that is not limited to a particular building, expanding the body of knowledge on workers' perception of the ideal work environment in the country.

This study examines how the strong emphasis placed on the purposes of budgeting, referring to a comprehensive focus on budgeting, is related to top managers' education and tenure while controlling for their functional positions in their respective firms and ages, as well as several company-specific predictors (information quality, firm size, information technology, importance of profit and strategy).

Survey data were collected from senior managers of large manufacturing firms in Finland and Sweden.

The results suggest that academic business education is positively associated with a comprehensive focus on budgeting, but tenure as well as functional position in the company (Chief Financial Officer (CFO) or not) and age are not. Overall, the company-specific control variables in general and information quality in particular are shown to have greater explanatory power than the top management characteristics analyzed.

This study identifies several empirically supported factors that seem to contribute to a comprehensive focus on budgeting. The effects of information quality, business education, the importance of profit and firm size could be considered in future research.

Academic business education matters more than the other top management characteristics analyzed. If organizations want to make comprehensive use of budgets, they should employ business graduates and be mindful of company-specific variables.

This study is the first to address a comprehensive focus on budgeting and some of its determinants. Future research could investigate a broader set of such determinants in different contexts.

This article aims to investigate how institutional characteristics affect the level of financial development of economies collectively and compare between developed and undeveloped economies.

A dynamic panel with 131 countries, including developed and developing ones, was utilized; the estimators of the generalized method of moments system (GMM system) model were selected because they have econometric characteristics more suitable for analysis, providing superior statistical precision compared to traditional linear estimation methods.

The results from the full panel suggest that concrete and well-defined institutions are important for financial development, confirming previous research, with a more limited scope than the present work.

Limitations of this research include the availability of data for all countries worldwide, which would make the research broader and more complete.

A panel of countries was used, divided into developed and developing countries, to analyze the impact of institutional variables on the financial development of these countries, which is one of the differentiators of this work. Another differentiator of this research is the presentation of estimates in six different configurations, with emphasis on the GMM system model in one and two steps, allowing for comparison between results.

A wide gap exists between the innovation and development of self-monitoring, analysis and reporting technology (SMART) technologies and the actual adoption by older adults or those caring for them. This paper aims to increase awareness of available technologies and describes their suitability for older adults with different needs. SMART technologies are intelligent devices and systems that enable autonomous monitoring of their status, data analysis or direct feedback provision.

This is a scoping review of SMART technologies used and marketed to older adults or for providing care.

Five categories of SMART technologies were identified: (1) wearable technologies and smart tools of daily living; (2) noninvasive/unobtrusive technology (i.e. passive technologies monitoring the environment, health and behavior); (3) complex SMART systems; (4) interactive technologies; (5) assistive and rehabilitation devices. Technologies were then linked with needs related to everyday practical tasks (mainly applications supporting autonomous, independent living), social and emotional support, health monitoring/managing and compensatory assistance rehabilitation.

When developing, testing or implementing technologies for older adults, researchers should clearly identify concrete needs these technologies help meet to underscore their usefulness.

Older adults and caregivers should weigh the pros and cons of different technologies and consider the key needs of older adults before investing in any tech solution.

SMART technologies meeting older adult needs help support both independent, autonomous life for as long as possible as well as aiding in the transition to assisted or institutionalized care.

This is the first review to explicitly link existing SMART technologies with the concrete needs of older adults, serving as a useful guide for both older adults and caregivers in terms of available technology solutions.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.