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Publication date: 10 December 2018

Laura B. Cardinal, Sim B Sitkin, Chris P. Long and C. Chet Miller

In this chapter, the authors argue that organizational controls are best depicted and studied as sets of control configurations. Concepts from extant control research…

Abstract

In this chapter, the authors argue that organizational controls are best depicted and studied as sets of control configurations. Concepts from extant control research streams describing basic control elements as well as ideal types of control systems are used to identify and classify control configurations. The authors present compositional distinctions among four control configurations using a decade-long case study of a start-up company. By displaying how specific control elements are simultaneously distinct and intertwined in this company, the authors reveal significant theoretical insights that can assist scholars in distinguishing between different configurational patterns and in comprehending dynamics present in holistic perspectives of control. The authors conclude by discussing how conceptualizing controls as configurations most accurately reflects both organizational and managerial practice in ways that can motivate the development of new theories and approaches to studying this key aspect of organizational design. Because control configurations inherently reflect interdisciplinary concerns, and because such configurations affect the attainment of strategic goals, this work provides findings and ideas that fit the interests of a broad audience.

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Article
Publication date: 14 September 2017

Piumi Chethana Walimuni, Aparna Samaraweera and Lalith De Silva

There is a growing concern that contractors can be motivated for environmental protection through effective fund allocation and proper payment mechanisms. However, an…

Abstract

Purpose

There is a growing concern that contractors can be motivated for environmental protection through effective fund allocation and proper payment mechanisms. However, an in-depth analysis of environmental hazard-controlling methods and related payments to the contractor in road construction in Sri Lanka is not much popular among the extant literature. Thus, the purpose of this paper is to explore different payment mechanisms that are being used with environmental hazard-controlling methods, to achieve better control in such hazards in Sri Lankan road construction projects.

Design/methodology/approach

This research was approached through a mixed research method. Initially, hazard-controlling methods and relative payment mechanisms for the contractor were identified through three exploratory case studies using interviews, observations and document survey. Next, the relative effectiveness of payment mechanisms for contractors for better environmental hazard controlling was identified through a questionnaire survey with a sample of 45 professionals involved in 15 road construction projects.

Findings

Based on the findings, a comprehensive list of environmental hazard-controlling methods was derived. Furthermore, four types of payment mechanisms were identified: (A)-payments, where a unit price was assigned; (B)-payments, where a provisional sum was established in the contract; (C)-payments, where fixed amounts (lump sums) were assigned in the contract and (D)-payments made along with some main work item in the contract. Relative effectiveness of these four mechanisms for better control of environmental hazards was varied for each hazard-controlling method being practiced in a road construction project.

Originality/value

These findings would be more beneficial for consultants, project managers, bidders and estimators in the pre-contract stage. This is by identifying cost items for environmental hazard controlling and selecting relatively more effective payment mechanisms to motivate contractors for better control of environmental hazards during project execution.

Details

Built Environment Project and Asset Management, vol. 7 no. 4
Type: Research Article
ISSN: 2044-124X

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Article
Publication date: 15 March 2013

Lars Kristian Hansen and Pernille Kræmmergaard

As public organizations strive for higher e‐government maturity, information technology (IT) Project Portfolio Management (IT PPM) has become a high priority issue…

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1200

Abstract

Purpose

As public organizations strive for higher e‐government maturity, information technology (IT) Project Portfolio Management (IT PPM) has become a high priority issue. Assuming control is central in IT PPM, the purpose of this paper is to investigate how a Danish local government conducts control in IT PPM. The authors identify control problems and formulate recommendations to address these.

Design/methodology/approach

Adopting principles from Engaged Scholarship, the authors have conducted a case study using a wide variety of data collection methods, including 29 interviews, one workshop, and analyses of documents.

Findings

It is found that the local government relies vastly on informal control mechanisms and five control problems are identified: weak accountability processes between the political and administrative level; weak accountability between the director level and the IT executives; IT projects established on the basis of incomplete information about internal resources; lack of operational goals to hold IT projects accountable; and no account of actual IT project costs. The authors propose a model for highlighting how more formal control can be implemented and address the identified control problems.

Research limitations/implications

As a single qualitative case study, the results are limited to one organization and subject.

Practical implications

The paper has implications for IT PPM in Danish local governments and similar organizations in other countries. The paper shows that the lack of formal control mechanisms makes accountability between hierarchical levels difficult, which deprives organizations of the opportunity to pursue and display unambiguous value from their e‐government initiatives.

Originality/value

This paper fulfills an identified need to understand how local governments can improve IT PPM.

Details

Transforming Government: People, Process and Policy, vol. 7 no. 1
Type: Research Article
ISSN: 1750-6166

Keywords

Open Access
Article
Publication date: 16 October 2017

Marco Maatman and Jeroen Meijerink

HR shared service centers (SSCs) have been claimed to innovate human resource management service delivery by centralizing resources and decentralizing control and, in…

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3699

Abstract

Purpose

HR shared service centers (SSCs) have been claimed to innovate human resource management service delivery by centralizing resources and decentralizing control and, in doing so, create value for other business units. In response, to explain the value of HR shared services for the business units served, the purpose of this paper is to test hypotheses on the joint influence of HR SSC operational and dynamic capabilities and of control mechanism usage by the business units.

Design/methodology/approach

A survey methodology was applied to collect data among business unit representatives from 91 business units in 19 Dutch organizations. The data were analyzed using structural equation modeling in AMOS.

Findings

This study found that the use of formal control mechanisms (e.g. contracts, service-level agreements) relates negatively with HR shared service value, but that this relationship becomes positive once mediated by informal control mechanisms (e.g. trust and shared language) and operational HR capabilities. Furthermore, it shows that the dynamic capabilities of HR SSCs relate positively to HR shared service value for the business units, but only because of their effect on operational capabilities.

Originality/value

Whereas previous studies into HR SSCs have examined the two antecedents independently, this study shows how organizational control and capabilities interrelate in explaining the value of HR shared services.

Details

Personnel Review, vol. 46 no. 7
Type: Research Article
ISSN: 0048-3486

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Article
Publication date: 20 February 2018

Henrik Nielsen, Thomas Borup Kristensen and Lawrence P. Grasso

The purpose of this paper is to study management control mechanisms (social, behavioral, and output control mechanisms) and their complementary effects on firm performance…

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1484

Abstract

Purpose

The purpose of this paper is to study management control mechanisms (social, behavioral, and output control mechanisms) and their complementary effects on firm performance in lean manufacturing firms.

Design/methodology/approach

The study uses second-order structural equation modeling to analyze survey data from 368 different lean manufacturing facilities.

Findings

The paper finds that the complementary effects of management control mechanisms in lean manufacturing firms outweigh their additive effects on firm performance.

Research limitations/implications

Applying isolated lean management control mechanisms leads to inferior performance, as these management control mechanisms are complementary. Thus, to realize the full potential of lean manufacturing, this paper suggests that lean management control mechanisms should be implemented as an integrated control system.

Practical implications

Firms seeking to benefit from the implementation of lean manufacturing should understand the complementarity among the management control mechanisms, as the performance effects of lean management control mechanisms when applied together are greater than their isolated additive effects.

Originality/value

This paper is the first to provide empirical evidence of the superior firm performance effects of complementary lean management control mechanisms compared with their additive effects. This paper also expands the understanding of how to conceptualize lean management control mechanisms. Specifically, this is the first paper to distinguish between social cultural control and social visual control mechanisms as well as between non-financial and financial control mechanisms. This paper is also the first to use a second-order structural equation model to properly test and account for the complementary effects on firm performance that stem from multiple control mechanisms.

Details

International Journal of Operations & Production Management, vol. 38 no. 11
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 10 July 2020

Emilio Passetti, Massimo Battaglia, Francesco Testa and Iñaki Heras-Saizarbitoria

This paper aims to analyse the extent to which health and safety action controls, results controls and informal controls affect the integration of health and safety issues…

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1074

Abstract

Purpose

This paper aims to analyse the extent to which health and safety action controls, results controls and informal controls affect the integration of health and safety issues into management actions, which in turn leads to improve health and safety performance. It also investigates the extent to which those health and safety control mechanisms contribute complementarily to the integration of health and safety issues.

Design/methodology/approach

A survey of 108 Italian non-listed firms tests a set of hypotheses based on complementarity theory and object of control framework.

Findings

Not all the health and safety control mechanisms positively influence the integration of health and safety issues into business practices and external stakeholder relations. Complementarity between health and safety control mechanisms is significant only for higher health and safety performance companies, indicating that the health and safety control mechanisms operate as a package.

Research limitations/implications

The health and safety performance measure could be replaced in future research by improved inter-subjectively testable information, although collecting health and safety quantitative data is difficult. An additional limitation is the response rate.

Practical implications

The findings encourage companies to design and use a comprehensive set of health and safety control mechanisms to promote a healthy workplace.

Originality/value

The paper contributes to the management control, sustainability management control and health and safety accounting literature. The paper provides an in-depth interdisciplinary analysis of the effectiveness of different control mechanisms in the context of health and safety that hitherto has rarely been investigated despite the multiple importance of the topic.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 7
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 19 June 2007

Sertan Kabadayi and Sungmin Ryu

The article seeks to explain the impact of the adoption of control mechanisms by a manufacturer as a safeguard against the betrayal of trust, which could consequently have…

Abstract

Purpose

The article seeks to explain the impact of the adoption of control mechanisms by a manufacturer as a safeguard against the betrayal of trust, which could consequently have performance implications for its relationship with its supplier.

Design/methodology/approach

This study was conducted within the context of the relationship between a manufacturer and its major supplier and the framework was tested by survey data collected from 174 manufacturers. LISREL was used in the testing of the hypotheses.

Findings

This study reflects that a manufacturer may reduce the risk associated with trusting its suppliers by either monitoring them directly or adopting the norm of information sharing. Alternatively, it could seek to reduce risk by adopting both types of control mechanism simultaneously. Conversely, the results of this study indicate that control mechanisms, when used individually, are not effective in increasing supplier performance. However, when used in combination as plural control mechanisms, increased supplier performance can be attained.

Practical implications

A high level of trust placed in an exchange partner does not necessarily ensure greater success of the relationship. What this means is that firms cannot take performance for granted where trust plays a key role within the professional relationship. Therefore, firms still need to put mechanisms in place to ensure that, in the event of betrayal, their assets are protected. Among the different types of control mechanisms, the plural control mechanism results in enhanced supplier performance.

Research limitations/implications

This study uses factual performance data but does not use perceptual performance measures. The ideal way to measure channel performance is to measure both perceptual and factual performance data to increase reliability.

Originality/value

There has been little research on control mechanisms that guarantee the protection of the trustor. This study clarifies which control mechanisms manufacturers rely on to protect themselves from breach of trust, and investigates the effects of control mechanisms on supplier performance when used as a safeguard against the betrayal of trust.

Details

Journal of Business & Industrial Marketing, vol. 22 no. 4
Type: Research Article
ISSN: 0885-8624

Keywords

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Article
Publication date: 20 July 2010

Jacques Boulay

The purpose of this paper is to consider how different governance mechanisms affect the level of franchisees' compliance with their franchisor's directives. The research…

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1818

Abstract

Purpose

The purpose of this paper is to consider how different governance mechanisms affect the level of franchisees' compliance with their franchisor's directives. The research objectives are threefold: to investigate how franchisors can use explicit contracts and develop relational norms as governance mechanisms to prevent their franchisees from deviating from the franchise system directives; to show how information systems allow to control franchisees at a distance; and to throw light on the ways in which these three control mechanisms can play alternatively or simultaneously in the management of franchise relationships.

Design/methodology/approach

The paper takes the form of a multiple regression analysis with interaction effects of survey data collected from franchisees of various French franchise systems.

Findings

Overall, the results support an emphasis on contract and information systems in the management of the risks of “free riding” behaviour in franchise systems. The results indicate that formal control mechanisms are more efficient in the management of franchise systems whereas relational norms are less so. The results do not reveal that all combinations of control mechanisms are more efficient in disciplining agents. Recommendations will be used by franchisors to implement an effective control strategy.

Research limitations/implications

Future research should focus on replicating the findings using a contingency perspective. Cross‐cultural studies should also be carried out.

Originality/value

This paper applies to the governance of franchise relationships a research framework that validates the role of explicit contracts and information systems in the management of franchise systems.

Details

International Journal of Retail & Distribution Management, vol. 38 no. 9
Type: Research Article
ISSN: 0959-0552

Keywords

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Abstract

Details

Organisational Roadmap Towards Teal Organisations
Type: Book
ISBN: 978-1-78756-311-7

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Article
Publication date: 15 September 2020

Dayashankar Maurya and Amit Kumar Srivastava

Controlling partner opportunism in public-private partnership (PPP) requires effective adaptation of governance mechanisms over life-cycle. This paper proposes a process…

Abstract

Purpose

Controlling partner opportunism in public-private partnership (PPP) requires effective adaptation of governance mechanisms over life-cycle. This paper proposes a process framework of effective governance adaptation for controlling partner opportunism in case of PPP.

Design/methodology/approach

Using in-depth interview data and extensive secondary data, a comparative case analysis of governance adaptation for controlling partner opportunism in two provinces in the “National Health Insurance Program” in India was conducted. The study uses contextual analysis and critical incident technique to identify the opportunistic behaviors and use processing tracing to map the adaptation of governance mechanisms for effective control of partner opportunism.

Findings

The paper makes several propositions and proposes a three-stage framework for effective governance adaptation for controlling partner opportunism. The study proposes that governance adaptation begins with the iterative process of discovering governance needs, followed by the dynamic interaction between governance mechanisms shaping the adaptation process. The process ends with two-dimensional alignment–alignment of partner's goal and alignment of governance mix with governance needs resulting in effective governance.

Research limitations/implications

The paper contributes to the existing debates on governance mix and its effectiveness in PPP by proposing two-dimensional alignment for optimal governance adaptation leading to effective PPP governance.

Originality/value

Existing research presents contradictory findings about the effectiveness of governance mechanisms to control partner opportunism. The proposed process-view of governance adaptations tries to address this conundrum to some extent.

Details

International Journal of Public Sector Management, vol. 33 no. 6/7
Type: Research Article
ISSN: 0951-3558

Keywords

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