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While extant research does mention performance management systems as antecedent to a management accountant’s role, and that there is tension between both, there is little detailed research. Thus, this paper aims to investigate the extent to which a performance management system interacts with the role of a management accountant.

The study is a cross-sectional field study, using interviews with paired management accountants and operative managers in 16 multinational organisations in Germany. The perspectives of both management accountants and operative managers are analysed separately. The role episode model theoretically informs the study.

The findings reveal management accountants distinguish between three roles of scorekeeping, controlling and business support, similar to prior literature. By contrast, operating managers are concerned with the value-adding and non-value-adding character of activities and thus support a dichotomy of management accountants’ roles. Drawing upon the role episode model, this study elucidates the interplay between performance management systems and the roles of management accountants, which encompass both role-taking and role-making dynamics. Additionally, this study contributes to management control literature by operationalising the components of a performance management system framework and linking them to the role of management accountants, as proposed by role antecedents in previous literature. The study also uncovers factors influencing role-taking and role-making, alongside examining the repercussions of role consensus or conflict based on the interaction with the operating manager.

This paper is subject to the normal limitations of case study research and generalisation. The findings may also be influenced by the cultural context of the study.

An updated role episode model is presented, highlighting further performance management systems’ components. The study also reveals factors enabling and/or inhibiting the management accountants’ business support role and the impact of role consensus/conflict.

The safety and reliability of high-speed trains rely on the structural integrity of their components and the dynamic performance of the entire vehicle system. This paper aims to define and substantiate the assessment of the structural integrity and dynamical integrity of high-speed trains in both theory and practice. The key principles and approaches will be proposed, and their applications to high-speed trains in China will be presented.

First, the structural integrity and dynamical integrity of high-speed trains are defined, and their relationship is introduced. Then, the principles for assessing the structural integrity of structural and dynamical components are presented and practical examples of gearboxes and dampers are provided. Finally, the principles and approaches for assessing the dynamical integrity of high-speed trains are presented and a novel operational assessment method is further presented.

Vehicle system dynamics is the core of the proposed framework that provides the loads and vibrations on train components and the dynamic performance of the entire vehicle system. For assessing the structural integrity of structural components, an open-loop analysis considering both normal and abnormal vehicle conditions is needed. For assessing the structural integrity of dynamical components, a closed-loop analysis involving the influence of wear and degradation on vehicle system dynamics is needed. The analysis of vehicle system dynamics should follow the principles of complete objects, conditions and indices. Numerical, experimental and operational approaches should be combined to achieve effective assessments.

The practical applications demonstrate that assessing the structural integrity and dynamical integrity of high-speed trains can support better control of critical defects, better lifespan management of train components and better maintenance decision-making for high-speed trains.

Process orientation is important for improving organizational performance. The process view is considered a key enabler of digital transformation, and thus management control systems (MCS) are expected to incorporate this view. However, the existing body of knowledge is fragmented, as different process approaches are often considered independently following a reductionist view of control practices. This paper aims to provide recommendations for further research as well as guidance for practice by a systematic review of the state of research of MC for process orientation. It is based on both a comprehensive view to MC using an MCS package approach and a comprehensive view of process orientation.

A systematic literature review addressing major types of process orientation approaches was performed by applying the comprehensive MC framework of Malmi and Brown. The results were synthesized and propositions were developed.

All components of the MC framework, as well as MCS packages, are highly relevant for process orientation. Propositions regarding configurations of MC for process orientation show directions for future research. However, comprehensive considerations of packages and of individual components, especially cultural controls, remain scarce in the literature.

To the best of the authors‘ knowledge, this paper is the first of its kind to provide a comprehensive, structured overview of MC for process orientation, applying a nonreductionist view, based on an MCS Package approach, and consolidating the so far fragmented view of different process approaches.

This paper aims to explore the changes that an organizational performance and control system should perform to adapt to the current dynamic environment.

This paper first presents the features of a typical organizational control system. It identifies current technological developments that affect the control process and evaluates the changes that should be introduced in order for the organization to function effectively.

Although the components of organizational performance and control systems remain the same, most of them have changed their features, such as strategy should be visited more frequently, processes are digitized and therefore customers are more involved in the process, and actual performance can and should be monitored automatically.

This paper presents a comprehensive model of a control system that can be implemented by every organization, as well as points out control features that should be continuously reviewed and updated.

This paper aims to investigate the thermal performance of equivalent square and circular thermal systems and compare the heat transport and irreversibility of magnetohydrodynamic (MHD) nanofluid flow within these systems.

The research uses a constraint-based approach to analyze the impact of geometric shapes on heat transfer and irreversibility. Two equivalent systems, a square cavity and a circular cavity, are examined, considering identical heating/cooling lengths and fluid flow volume. The analysis includes parameters such as magnetic field strength, nanoparticle concentration and accompanying irreversibility.

This study reveals that circular geometry outperforms square geometry in terms of heat flow, fluid flow and heat transfer. The equivalent circular thermal system is more efficient, with heat transfer enhancements of approximately 17.7%. The corresponding irreversibility production rate is also higher, which is up to 17.6%. The total irreversibility production increases with Ra and decreases with a rise in Ha. However, the effect of magnetic field orientation (γ) on total EG is minor.

Further research can explore additional geometric shapes, orientations and boundary conditions to expand the understanding of thermal performance in different configurations. Experimental validation can also complement the numerical analysis presented in this study.

This research introduces a constraint-based approach for evaluating heat transport and irreversibility in MHD nanofluid flow within square and circular thermal systems. The comparison of equivalent geometries and the consideration of constraint-based analysis contribute to the originality and value of this work. The findings provide insights for designing optimal thermal systems and advancing MHD nanofluid flow control mechanisms, offering potential for improved efficiency in various applications.

Construction safety is heavily affected by using new technologies in this growing trend of technology adoption. Especially, safety performance is enhanced through the utilization of some effective technologies such as artificial intelligence, virtual reality, BIM and wearable devices. Therefore, the main purpose of this study is to investigate the influence of emerging technologies on construction safety performance and quantify the relationship between those. The proposed components of emerging technologies are BIM, GIS, VR, RFID, AI, ML, eye tracking and serious games and wearable devices, whereas the dimensions of construction safety performance are safety planning, safety training, safety inspection and monitoring, safety audits and reviews and safety leadership.

A structural model was composed consisting of emerging technologies and safety performance indicators. Then, a questionnaire was designed and administered to construction professionals, and data from 167 projects were analyzed using structural equation modeling. The data were analyzed by using software, called SPSS AMOS.

The analysis of the structural model proves that there is a positive and significant relationship between emerging technologies and construction safety performance. Moreover, the factor loadings for each factor were found to be high indicating a good representation of the construct by the components developed. Among the technologies, BIM, robotics and automation, AI and wearable devices were detected to be the most significant technologies in terms of impacting safety performance.

The study contributes to the body of knowledge in that it develops a conceptual framework consisting of specific technologies in terms of emerging technologies, reveals the impact of such technologies on safety performance and proposes several tools and strategies for enabling effective safety management along the project lifecycle. Industry practitioners may benefit from the framework developed by adopting such technologies to enhance their safety performance on construction projects.

This study examines the theoretical and empirical relationships between LM&SS, human resource management (HRM), climate for LM&SS and outcomes (employee well-being and performance) in hospitals. As part of this research, the authors examine the interplay between “hard” and “soft” practices for LM&SS and “soft” HR practices.

A cross-sectional, multisite survey study covering all internal service units at all eight Dutch university hospitals was conducted (42 units, N = 218 supervisors, N = 1,668 employees), and multivariate multilevel regression analyses were performed.

A systems approach involving “soft” LM&SS practices that are specifically HR-related has a positive effect (β is 0.46) on a climate for LM&SS. A climate for LM&SS is not related to perceived performance or employee health. It is, however, positively related to employee happiness and trusting relationships (both βs are 0.33). We did not find that a climate for LM&SS had a mediating effect.

This study shows that a balanced approach involving both “hard” and “soft” factors is crucial to achieving the desired breadth and depth of LM&SS adoption at the macro, meso, and micro levels. The authors found that a climate for LM&SS positively affects employee well-being in hospitals.

In their attempt to create mutual gains for both their organization and their employees, hospitals that adopt LM&SS should foster a climate for LM&SS by embracing a balanced approach consisting of both “hard” and “soft” practices, thereby internalizing LM&SS at the macro, meso, and micro levels.

This is one of the first studies to examine in-depth the impact of “hard” and “soft” LM&SS on both employee well-being (subdivided into different components) and performance in healthcare, as well as the role of “soft” HRM in this relationship. Linking LM&SS, HRM and outcomes to a climate for LM&SS is relatively a new approach and has led to a deeper understanding of the mechanisms underpinning the internalization of LM&SS in healthcare.

Islanding detection has become a serious concern due to the extensive integration of renewable energy sources. The non-detection zone (NDZ) and system-specific applicability, which are the two major issues with the islanding detection methods, are addressed here. The purpose of this paper is to devise an islanding detection method with zero NDZ and, which will be applicable to all types of renewable energy sources using the sequence components of the point of common coupling voltage.

Here, a parameter using the sequence components is derived to devise an islanding detection method. The parameter derived from the sequence components of point of common coupling voltage is analysed using wavelet transform. Various operating conditions, such as islanding and non-islanding, are considered for several test systems to evaluate the performance of the proposed method. All the simulations are carried out in Simulink/MATLAB environment.

The results showed that the proposed method has zero NDZ for both inverter- and synchronous generator-based renewable energy sources. In addition, the proposed method works satisfactorily as per the IEEE 1547 standards requirement.

Performance of the proposed method has been tested in several test systems and is found to be better than some conventional methods.

This paper aims to analyze the synergistic influence of performance appraisal (PA) practices and performance-driven culture (PDC) on the effectiveness of the performance management (PM) system, which is measured by employees' reactions, namely satisfaction and perceived utility. It also analyzes the type of relationship between PA practices and PA satisfaction, specifically whether it is additive or modeled as a latent factor.

This is a cross-sectional study. Data were collected from 513 managers and employees working in 135 public and private organizations. The research model and hypotheses were tested using structured equation modeling.

The results support the positive impact of a set of four PA best practices on PA satisfaction. It shows that PDC is an enabler for the effective deployment of PA practices. It also demonstrates that the perceived utility of the PM system plays a role as a mediator in the relationship between PA practices and PA satisfaction.

Data were collected using a questionnaire at a single point in time, and thus, cause-and-effect inferences were not possible.

The results provide guidance to organizations that are interested in designing and implementing PM systems and PA practices that contribute toward enhancing employees' managing performance experiences.

This study advances our understanding of the mechanisms by which organizational culture and PA practices influence the effectiveness of the PM system. It suggests that organizations, to benefit the most from a set of PA best practices, need to have a PDC.

Earned value management systems (EVMS), also called integrated project and program management systems, have been greatly examined in the literature, which has typically focused on their technical aspects rather than social. This study aims to hypothesize that improving both the technical maturity of EVMS and the social environment elements of EVMS applications together will significantly impact project performance outcomes. For the first time, empirical evidence supports a strong relationship between EVMS maturity and environment.

Data was collected from 35 projects through four workshops, attended by 31 industry practitioners with an average of 19 years of EVMS experience. These experts, representing 23 organizations, provided over 2,800 data points on sociotechnical integration and performance outcomes, covering projects totaling $21.8 billion. Statistical analyses were performed to derive findings on the impact of technical maturity and social environment on project success.

The results show statistically significant differences in cost growth, compliance, meeting project objectives and business drivers and customer satisfaction, between projects with high EVMS maturity and environment and projects with poor EVMS maturity and environment. Moreover, the technical and social dimensions were found to be significantly correlated.

Key contributions include a novel and tested performance-driven framework to support integrated project management using EVMS. The adoption of this detailed assessment framework by government and industry is driving a paradigm shift in project management of some of the largest and most complex projects in the U.S.; specifically transitioning from a project assessment based upon a binary approach for EVMS technical maturity (i.e. compliant/noncompliant to standards) to a wide-ranging scale (i.e. 0–1,000) across two dimensions.