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The purpose of this paper is to develop a proposal for a new conceptual framework for management control systems (MCS) in R&D units.

The paper is a descriptive study that reviews the control literature and proposes an MCS framework in the light of four key elements: desired ends, actors, control implementation, and control tools.

The study found two sub‐elements of desired ends (directional and yardstick) to be complementary in a low level of uncertainty, while directional should be emphasized more in a high level of uncertainty. Five sub‐elements of actors are used differently along the levels of uncertainty. The timing and use of formal and informal control types are found to be different regarding the level of uncertainty. Finally, the dimension and the value of control tools are used differently in those two distinctive situations.

The paper is limited to a descriptive study that may have further implication for research by using the framework to investigate the MCS applied by R&D units.

The four key elements of MCS may be used in practice by developing a detail measure of each element to suit the condition of the unit.

The paper is a new way of looking at MCS, broadening the comprehension, and introducing new MCS key elements.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

The purpose of this paper is to present a case study of leadership religiosity in a local non-profit organizational setting, from a larger program evaluation project, and to problematize prevailing theoretical assumptions in the leadership religiosity literature about the nature of religion in organizational settings.

Methods of data collection consisted primarily of in-depth interviewing, observations, and document content analysis of organizational publications, web sites, and social media. The larger program evaluation project also utilized social network analysis and surveys.

The data highlights several important manifestations of leadership religiosity that serve to legitimate potentially unhealthy leadership tendencies and organizational processes: unrealistic future goals in strategic planning and dogmatic decision making. Both stem from the perceived divine origination of the organization in question, and from the perceived divine authority placed upon the leader of the organization.

This research challenges prevailing theoretical assumptions about religion in the workplace that characterize “religion” as wholly distinct from other social, political, and organizational processes and inherently positive or beneficial. Conclusions about the potential benefits of religion for organizational life should therefore be made with caution and with a more robust and balanced understanding of the constructed nature of religion.

This paper adds much-needed nuance to the extant literature on leadership religiosity, the vast majority of which assumes certain a priori qualities and values in religion and considers only the positive manifestations and functions of religion. While religiosity is often associated with certain organizational benefits, more robust discussion must examine the potential for religion to be manifested or used in the service of more negative or harmful purposes and ends.

The librarian and researcher have to be able to uncover specific articles in their areas of interest. This Bibliography is designed to help. Volume IV, like Volume III, contains features to help the reader to retrieve relevant literature from MCB University Press' considerable output. Each entry within has been indexed according to author(s) and the Fifth Edition of the SCIMP/SCAMP Thesaurus. The latter thus provides a full subject index to facilitate rapid retrieval. Each article or book is assigned its own unique number and this is used in both the subject and author index. This Volume indexes 29 journals indicating the depth, coverage and expansion of MCB's portfolio.

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

Three‐dimensional (3‐D) CAD and walk‐thru are promising technologies in design and construction. While gaining widespread acceptance in design, the use of 3‐D and walk‐thru during the construction phases of projects is evolving slowly. One significant barrier to acceptance includes lack of documented cost/benefit analysis. Experimental results reported herein provide quantitative evidence of the advantages of 3‐D CAD and walk‐thru for planning construction projects. The results provide strong evidence of the practical benefits and appropriate areas of application for 3‐D CAD and walk‐thru technology.

The author argues that we must stop and take a look at what our insistence on human labour as the basis of our society is doing to us, and begin to search for possible alternatives. We need the vision and the courage to aim for the highest level of technology attainable for the widest possible use in both industry and services. We need financial arrangements that will encourage people to invent themselves out of work. Our goal, the article argues, must be the reduction of human labour to the greatest extent possible, to free people for more enjoyable, creative, human activities.

The management of external debt among highly indebted poor countries (HIPCs) in Africa still remains a challenge despite numerous packages and attempts to ameliorate the consequences of such odious debt. The purpose of this paper is to establish the factors that contribute to the growth rate of external debt and how these factors respond to shocks to external debt growth rate in Africa.

Data were obtained from 24 African countries and analyzed using a panel vector autoregression estimation methodology.

The study found that external debt growth rates respond positively to unit shock or changes in government investment spending, consumption spending, and domestic borrowings over a long period of time. In the medium term, external debt growth rates respond negatively to shocks in tax revenue, inflation, and output growth rates. The paper also provides empirical support that external debt may be consumed rather than invested among HIPCs in Africa.

The findings of this paper are limited to only HIPCs in Africa.

This study has some few debilitating implications for external debt management among HIPCs in Africa. First, the paper suggests that debt repayment may be a problem. This is largely because external debt is consumed rather than invested. External debt sustainability needs a holistic approach in less developed countries. The findings place much emphasis on improvements in gross domestic product and tax revenues as the principal routes out of the debt doldrums. However, this option must be exploited with great caution as there is ample evidence that these poor countries increase their external borrowing capacities with improvements in economic outlook.

This paper fills a research gap that identifies specific components of government deficit budgets that may be contributing to the growth rate of external debts among HIPCs.

The number of leadership education and development programs has increased substantially over the past few decades. However, deliberate assessment strategies aimed at understanding actual student development have not kept pace. The primary reason for this limitation likely involves the challenges that are associated with this type of assessment. When examining leadership one is not only interested in the mere acquisition and retention of knowledge, but the actual application and practice of such knowledge. There are a host of challenges that stand in the way of such assessment. In the present paper we call attention to several of these challenges in an effort to understand what effective leader education assessment could look like. Additionally, we offer two examples of how intentional assessment strategies can be implemented to evaluate the effectiveness of leader education and development.

Enterprise architecture (EA) is usually adopted as an approach for managing enterprise complexities and aligning business and information technology (IT) capabilities. Although IT practitioners and researchers agree about the potential applicability and benefits of EA in smart cities, little is known about the factors that influence the acceptance and usefulness of EA in smart cities. Thus, EA acceptance and usage remains a central concern of urban research and practice. Similarly, there are fewer studies that explored EA adoption from the context of enterprises that provide digital services in cities grounded on empirical evidence. Therefore, this study assesses the acceptance and usefulness of EA in smart cities context by developing an EA adoption model drawing on the DeLone and McLean Information System (IS) success model.

Based on the identified factors survey questionnaire was designed and sent out to participants which includes IT professionals, senior managers and consultants from 18 organizations in Norway and Ireland involved in a smart city project (+CityxChange) (https://cityxchange.eu/). Statistical Package for Social Science (SPSS) and structural equation modelling using partial least square was applied for data analysis.

The results suggest that service quality and system quality positively impact user satisfaction of EA and user's intention to use EA. More importantly, information quality does not influence user satisfaction of EA, and the user satisfaction of EA and user's intention to use EA significantly influences the net benefit of EA.

This study provides a complete understanding for academicians and IT practitioners regarding the factors and impacts on EA acceptance and use in smart cities. Finally, this study discusses the implications of this research and provides recommendations for future research.