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This study aims to respond to calls for more research to understand how sustainability control systems (SCSs) feature (or do not feature) in short-term operational and long-term strategic decision-making.

An in-depth case study of a large multinational organisation undertaking several rounds of sustainability reporting is presented. Data collection was extensive including 26 semi-structured interviews with a range of employees from senior management to facility employees, access to confidential reports and internal documents and attendance of company meetings, including an external stakeholder engagement meeting and the attendance of the company’s annual environmental meeting. A descriptive, analytical and explanatory analysis is performed on the case context (Pfister et al., 2022).

Simon’s (1995) levers of control framework structures our discussion. The case company has sophisticated and formalised diagnostic controls and strong belief and boundary systems. Conventional management controls and SCSs are used in short-term operational decision-making, although differences between financial imperatives and other aspects such as environmental concerns are difficult to reconcile. SCSs also provided information to justify company actions in short-term decisions that impacted stakeholders. However, SCSs played a very limited role in the long-term strategic decision. Tensions between social, environmental and economic factors are more reconcilable in the long-term strategic decision, where holistic risks and opportunities need to be fully identified. External reporting is seen in a “constraining” light (Tessier and Otley, 2012), and intentionally de-coupled from SCSs.

This paper responds to recent calls for rich, holistic and contextually-grounded perspectives of sustainability processes at an extractives company. The study provides novel insight into how SCSs are used (or not used) in short-term or long-term decision-making and external reporting. The paper illustrates how a large company is responding to sustainability pressures within the unique contextual setting of New Zealand. The study outlines the imitations of existing practice and provides implications for how sustainability-based internal controls can be better embedded into organisations.

The purpose of this paper is to propose and validate a robust industrial control system. The aim is to design a Multivariable Proportional Integral controller that accommodates multiple responses while considering the process's control and noise parameters. In addition, this paper intended to develop a multidisciplinary approach by combining computational science, control engineering and statistical methodologies to ensure a resilient process with the best use of available resources.

Taguchi's robust design methodology and multi-response optimisation approaches are adopted to meet the research aims. Two-Input-Two-Output transfer function model of the distillation column system is investigated. In designing the control system, the Steady State Gain Matrix and process factors such as time constant (t) and time delay (?) are also used. The unique methodology is implemented and validated using the pilot plant's distillation column. To determine the robustness of the proposed control system, a simulation study, statistical analysis and real-time experimentation are conducted. In addition, the outcomes are compared to different control algorithms.

Research indicates that integral control parameters (K_i) affect outputs substantially more than proportional control parameters (K_p). The results of this paper show that control and noise parameters must be considered to make the control system robust. In addition, Taguchi's approach, in conjunction with multi-response optimisation, ensures robust controller design with optimal use of resources. Eventually, this research shows that the best outcomes for all the performance indices are achieved when Kp11 = 1.6859, Kp12 = −2.061, Kp21 = 3.1846, Kp22 = −1.2176, Ki11 = 1.0628, Ki12 = −1.2989, Ki21 = 2.454 and Ki22 = −0.7676.

This paper provides a step-by-step strategy for designing and validating a multi-response control system that accommodates controllable and uncontrollable parameters (noise parameters). The methodology can be used in any industrial Multi-Input-Multi-Output system to ensure process robustness. In addition, this paper proposes a multidisciplinary approach to industrial controller design that academics and industry can refine and improve.

The purpose of this paper is to describe the new method for optimizing the topology of the control system frame for a canard missile to create its efficient model. Determining the minimum volume of the part risked losing some of the mechanical interfaces and functionality required of the frame. The proposed method must cope with these requirements and include a validation loop of the improved solution proposed by the software. The processing of the mathematical model to a printable form must take into account manufacturing technologies limitations and appropriate curvature continuities to avoid stress concentrations.

Real examples from the aerospace industry are presented and the process of determining a prototype is described. The optimization assumed leaving the largest volume of the domain. Strength analyses were performed on both the assembly fasteners and the robust prototype. Once all boundary conditions were validated, topological optimization was performed in the ANSYS environment. The algorithm of the optimization was presented.

Obtained fatigues showed the vast potential of topology optimization, efficient method of weight reduction in specific situations. It can be considered as an innovative approach to the manufacturing of products with a structure focused on the best possible correlation of weight and strength, for example of a canard rocket.

The paper introduces precise manufacturing technology of the inner frame for the missile’s control system, which ensures sufficient properties of the material, known as EBM.

Digital transformation and innovation-driven development have become an international consensus. The purpose of this paper is to examine the effects of relationships, mechanisms and economic consequences between digital transformation and enterprise innovation quality in order to provide a benchmark for developing countries to implement digital transformation strategies and innovation-driven strategies and provide a major support for economic recovery in the post-coronavirus disease 2019 (COVID-19) era.

Using microdata from A-share listed enterprises in Shanghai and Shenzhen from 2010 to 2021, this study examines the relationship between digital transformation and enterprise innovation quality and further reveals the internal logic and economic consequences of digital transformation to improve enterprise innovation quality through the mediating effect and moderating effect models.

The results demonstrate that digital transformation is beneficial for improving enterprise innovation quality. The heterogeneity test demonstrates that digital transformation has a larger effect on improving enterprise innovation quality in non-state-owned enterprises and eastern enterprises in China. The mechanism test demonstrates that digital transformation can improve enterprise innovation quality by improving internal control quality and analyst attention. Furthermore, with the increase in enterprise innovation inputs, digital transformation plays a significantly stronger role in improving enterprise innovation quality. The extended analysis demonstrates that digital transformation can significantly improve enterprise financial performance by improving innovation quality.

First, the construction of the core explanatory variable digital transformation index in this study is based on the Python data analysis software, which calculates the frequency of digital transformation in the text of the business situation analysis portion of the annual report of the listed companies and then obtains the degree of digital transformation of the company in this year. There may be some deviation from the degree of digital transformation in the actual production and operation of enterprises. Second, in addition to internal control quality and analyst attention, are there other mediating mechanisms for the impact of digital transformation on the quality of enterprise innovation? Third, whether the moderating effect of innovation input on digital transformation and innovation quality is related to human capital factors of the research and development (R&D) team, such as the technical background of R&D personnel, etc.

This study enriches the relevant theories of digital transformation and broadens the research boundaries of digital transformation and enterprise innovation. This study's result provides an empirical basis for enterprises to improve enterprise innovation quality and financial performance from the perspective of digital transformation at the micro level and points out specific practical directions, combining theory with practice.

The purpose of this paper is to explore how hierarchical accountability can be enacted and accounting control systems mobilized in a way that promotes a sense of felt responsibility.

The paper draws on interviews, shadowing and observations to explore the implementation of a strategy for “increasing accountability” in a Norwegian Oil Company. The case provided an opportunity to explore the dynamics of hierarchical accountability and felt responsibility, and in particular Roberts (2009) concept of “intelligent accountability”, in an empirical context.

The case study explores how the strategy of increasing accountability at OilCo was enacted around three operational issues; the control of costs, roles and relationships in the complex matrix structure, and the operation of the management system. It traces how the long history of Beyond Budgeting practices and philosophy in OilCo resulted both in an explicit recognition of the incompleteness of accounting numbers, and trust-based practices which avoided many of the dysfunctional individual and organizational effects typically associated with the exercise of hierarchical control.

The paper explores empirically how OilCo’s embrace of Beyond Budgeting practices and philosophy had created the conditions under which a more intelligent form of accountability could emerge. As a European case study, it calls into question the Anglo-American tradition of accounting research which suggests that externally imposed accountability within a hierarchy mitigates against employees’ felt responsibility.

In real life, excitations are highly non-stationary in frequency and amplitude, which easily induces resonant vibration to structural responses. Conventional control algorithms in this case cannot guarantee cost-effective control effort and efficient structural response alleviation. To this end, this paper proposes a novel adaptive linear quadratic regulator (LQR) by integrating wavelet transform and genetic algorithm (GA).

In each time interval, multiresolution analysis of real-time structural responses returns filtered time signals dominated by different frequency bands. Minimization of cost function in each frequency band obtains control law and gain matrix that depend on temporal-frequency band, so suppressing resonance-induced filtered response signal can be directly achieved by regulating gain matrix in the temporal-frequency band, leading to emphasizing cost-function weights on control and state. To efficiently subdivide gain matrices in resonant and normal frequency bands, the cost-function weights are optimized by a developed procedure associated to genetic algorithm. Single-degree-of-freedom (SDOF) and multi-degree-of-freedom (MDOF) structures subjected to near- and far-fault ground motions are studied.

Resonant band requires a larger control force than non-resonant band to decay resonance-induced peak responses. The time-varying cost-function weights generate control force more cost-effective than time-invariant ones. The scheme outperforms existing control algorithms and attains the trade-off between response suppression and control force under non-stationary excitations.

Proposed control law allocates control force amounts depending upon resonant or non-resonant band in each time interval. Cost-function weights and wavelet decomposition level are formulated in an elegant manner. Genetic algorithm-based optimization cost-efficiently results in minimizing structural responses.

Innovation ecosystems (IEs) have attracted the attention of policymakers and researchers because of their potential to positively affect territories, creating shared value. However, due to the fragmentation of IEs, how this happens in different IEs has been explored only partially. This research aims to bridge this gap, aiming to support policymakers in understanding how to foster shared value in diverse IEs.

The paper identifies, based on the literature, two “drivers of aggregation” of IE's actors as key dimensions characterizing shared value in IEs, namely physical proximity and dominant issue. If these are combined, three archetypes emerge: Hub- and Chain-Driven, Place-Driven, Competence- and Issue-Driven IEs.Then, elements useful for understanding shared value creation in these archetypes are framed and studied in real cases.

Results reveal that aggregation drivers affect shared value creation, which differ among archetypes: in Competence- and Issue-Driven IEs alignment is challenged by the low physical proximity, which in Place-Driven IEs is high, but not enough to grant shared value; in Hub- and Chain-Driven IEs, the hub is the orchestrator, representing both a driver and a risk.

Differences in shared value creation processes relate to the set-up of the IE, which has relevant implications for policy definition. In Competence- and Issue-Driven IEs, policies at diverse levels align in funding and promoting the IE; in Place-Driven IEs, policies support anchors' development on-site; in Hub- and Chain-Driven IEs, policies, sometimes absent, should foster partnerships for projects for the territory, IE's enlargement and resilience.

The Heating, Ventilation and Air Conditioning (HVAC) system is a significant energy consumer in built environments, and the building energy consumption could be minimised by optimising HVAC controls. Hence, this paper aims to investigate the applicability of Variable Refrigerant Flow (VRF) air conditioning systems for optimising the indoor comfort of buildings in Sri Lanka.

To address the research aim, the quantitative approach following the survey research strategy was deployed. Data collected through questionnaires were analysed using descriptive statistical tools, including Mean Rating (MR), Relative Important Index (RII) and Standard Deviation (SD).

The findings revealed that VRF systems are popularly used in Sri Lankan apartment buildings. Furthermore, energy efficiency and comfort were recognised as the most significant top-ranked benefits, while ventilation issues and initial cost were recognised as significant challenges. Moreover, the allocation of trained technicians and provision of proper ventilation through a Dedicated Outdoor Air System (DOAS) were highlighted as applicable mitigation strategies for the identified challenges in VRFs.

The study recommends VRF systems as a suitable technology to ensure energy efficiency, reduce GHG emissions and achieve climate performance within the built environment. The opportunities for adopting VRF systems for developing countries could be explored based on the research findings. The identified challenges would assist the design engineers and facilities professionals to devise suitable strategies to mitigate issues of VRF systems in developing countries.

This research provides empirical proof of the energy efficiency and comfort aspects of VRFs. The study has explored and recommended VRF technology as a beneficial application to overcome the persistent energy crisis in developing countries.

Measuring shared value (SV) created in innovation ecosystems (IEs) is increasingly relevant but complex, given the multidimensional and multiactor nature of both concepts, which challenges traditional performance measurement systems (PMSs). Moving from this gap, the authors propose an integrated approach to extend the balanced scorecard (BSC) for measuring and monitoring SV creation at IE level.

The proposed approach combines the most recent contributions on PMS in IEs and SV to define perspectives and dimensions that are better suited to deal with the nature of both IEs and SV. The approach is also applied to the real case (Alpha) of an Italian IE through a step wise method. Starting from the IE vision, the authors identify in the strategy map the specific objectives related to each perspective/dimension combination and then associate a performance indicator with each objective.

The resulting SV BSC is composed of indicators interconnected along different perspectives and dimensions. The application of the approach to the real case proves its feasibility and highlights characteristics, advantages and disadvantages of the SV BSC when used at IE level. The authors also provide guidelines for its application to other IEs.

The study contributes to the research on PMS by introducing and applying to a real case an integrated approach to assess SV in IEs, overcoming the shortcomings of PMS framed for single firms. It can be of interest for both researchers in the field of ecosystems value creation and practitioners managing or promoting such complex structures.

This paper aims to analyze the economic-financial performance (EFP) and value creation (VC) in the Brazilian construction industry.

Based on the theories of strategy and finance, a quantitative-qualitative, descriptive and explanatory and applied study was carried out, contrasting the performance of the Direcional company and the civil construction industry – both listed on the Brazilian Stock Exchange and the Over-the-Counter Market (B3)

The analysis of the EFP in the Brazilian construction industry shows that EZTEC, Helbor, Trisul and Direcional were the companies with the best EFP in the period. The analysis of the Economic Value Added (EVA®, henceforth EVA), as a VC metric and basis for assessing the relative technical efficiency score by Data Envelopment Analysis (DEA®, henceforth DEA), revealed that the companies Direcional, EZTEC, MRV and CR2 were considered efficient throughout the period covered. The multicriteria methodology for empirical testing of the EFP and VC allowed not only contrasts Direcional's results with the other companies of the construction industry but also offered a complementary tool for comparative analysis of enterprises of different sizes, structures and realities.

Regardless of any contextual limitations, from a theoretical point of view, the research not only helps fill the research gap aforementioned but also expands knowledge on the topic and demonstrates how this multi-criteria methodology (integrating DEA and EVA) can be used to assess EFP and VC in addition to traditional tools. However, this new approach evaluates, at the same time, corporate and sectorial effectiveness by contrasting the efficiency and efficacy (simultaneously) in the generation of performance and value of a company in relation to the industry.

Significant implications for managerial practice could be noted by offering a tool to improve company performance and creating a competitive benchmarking process for analysts, investors, managers, financing agencies, shareholders, policymakers and business owners, as well as organizations and sectors in similar situations – who need to assess the EFP and VC holistically and improve their decision-making processes.

The uniqueness and innovation of this research come from the original multi-criteria methodology developed, applied and validated for analysis of EFP and VC. This methodology was operationalized through DEA applied to the companies' EVA, making it possible to compare corporate results and those of the whole industry in a balanced way – an unexplored issue in the literature, especially in emerging economies, opening several avenues for future research.

Este artículo tiene como objetivo analizar el desempeño económico-financiero (DEF) y la creación de valor (CV) en la industria de la construcción brasileña.

Con base en las teorías de estrategia y finanzas, se realizó un estudio cuanti-cualitativo, descriptivo, explicativo y aplicado, contrastando el desempeño de la empresa Direcional y de la industria de la construcción civil, ambas cotizadas en la Bolsa y Mercado Extrabursátil Brasileña (B3).

El análisis de la DEF en la industria de la construcción brasileña muestra que EZTEC, Helbor, Trisul y la Direcional fueron las empresas con el mejor desempeño en el período. El análisis del Valor Económico Agregado (en adelante EVA), como métrica de CV y base para evaluar el puntaje de eficiencia técnica relativa mediante Análisis Envolvente de Datos (en adelante DEA), reveló que las empresas Direcional, EZTEC, MRV y la CR2 se consideraron eficientes durante todo el período cubierto. La metodología multicriterio para pruebas empíricas de la DEF y CV permitió no sólo contrastar los resultados de la Direcional con los de otras empresas del sector de la construcción, sino que también ofreció una herramienta complementaria para el análisis comparativo de empresas de diferentes tamaños, estructuras y realidades.

La singularidad y la innovación de esta investigación provienen de la metodología original multicriterio desarrollada, aplicada y validada para el análisis de DEF y CV. Esta metodología fue operacionalizada a través de DEA aplicado al EVA de las empresas, permitiendo comparar los resultados corporativos y los de toda la industria de manera equilibrada – un tema inexplorado en la literatura, especialmente en las economías emergentes, abriendo varias vías para futuras investigaciones.

Independientemente de las limitaciones contextuales, desde un punto de vista teórico, la investigación no solo ayuda a llenar el vacío mencionado anteriormente, sino que también amplía el conocimiento sobre el tema y demuestra cómo esta metodología multicriterio (integrando DEA y EVA) puede utilizarse para evaluar el DEF y CV además de las herramientas tradicionales. Sin embargo, este nuevo enfoque evalúa, al mismo tiempo, la efectividad corporativa y sectorial contrastando la eficiencia y eficacia (simultáneamente) en la generación de desempeño y valor de una empresa en relación con la industria.

Se podrían observar implicaciones significativas para la práctica gerencial al ofrecer una herramienta para mejorar el desempeño de la empresa y crear un proceso de evaluación comparativa competitivo para analistas, inversionistas, gerentes, agencias financieras, accionistas, formuladores de políticas y propietarios de negocios, así como organizaciones y sectores en situaciones similares, que necesitan evaluar el DEF y el CV de manera integral y mejorar sus procesos de toma de decisiones.