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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 study explores the configurations of management control systems (MCSs) while taking into account entrepreneurial cognition styles (ECSs) in small and medium enterprises (SMEs). The objective is to understand the impact of ECS on deployment and identify the various modes of MCS configurations employed by SMEs. The authors draw on and synthesise two theoretical perspectives relating to cognition and management control packages to understand the associations between ECS and MCS employed by SMEs in managing their business. This study was conducted using a quantitative approach that utilises a questionnaire survey to collect cross-sectional data from 150 SMEs. The authors uncovered three cognitive styles: knowing (e.g. preciseness), planning (e.g. organising), and creativity (e.g. innovativeness). Furthermore, five configurations of MCS utilised by SMEs were identified: customer focus, performance monitoring, administrative focus, strategic focus, and development focus. By combining both analyses, the authors discovered three constellations of significant association between ECS and MCS characterised by Cluster 1’s cohesive integration approach, Cluster 2’s revealing strategic approach, and Cluster 3’s multifaceted exploration. The study is significant because it uncovers the complex relationship between ECS and MCS configurations, highlighting their interdependence within the institutional context. Using a cognitive view, the authors explore how the cognitive styles of entrepreneurs facilitated imprinting institutional context into MCS configurations. These insights enable us to envisage that ECS is not mutually exclusive but forms a continuum that provides more plausible explanations that relax the direct universal relationship between MCS configurations and contextual factors.

The aim of this study is to empirically explore and analyze the concrete tasks of output measurement and the inherent challenges related to these tasks in a traditional and autonomous professional public work setting – the judicial system.

The analysis of the tasks is based on a categorization of general performance measurement motives (control-motivate-learn) and main stakeholder levels (society-organization-professionals). The analysis is exploratory and conducted as an empirical content analysis on materials and reports produced in two performance improvement projects conducted in European justice organizations.

The identified main tasks in the different categories are related to managing resources, controlling performance deviations, and encouraging improvement and development of performance. Based on the results, key improvement areas connected to output measurement in professional public organizations are connected to the improvement of objectivity and fairness in budgeting and work allocation practices, improvement of output measures' versatility and informativeness to highlight motivational and learning purposes, improvement of professional self-management in setting output targets and producing outputs, as well as improvement of organizational learning from the output measurement.

The paper presents empirically founded practical examples of challenges and improvement opportunities related to the tasks of output measurement in professional public organization.

This paper fulfils an identified need to study how general performance management motives realize as concrete tasks of output measurement in justice organizations.

This study aims to investigate which configurations of organizational-level and group-level management controls support an identity fit for management accountants in the management accounting profession. It aims to complement recent qualitative management accounting research. This stream just begun to use role and identity theory to investigate role expectations, conflicts and coping strategies of management accountants when they struggle with their work identity.

Based on configuration theory, this study uses a fuzzy-set qualitative comparative analysis to indicate all possible configurations of formal and informal management controls that improve management accountants’ sense of their identity in an organization. The analyses are based on the results of a cross-sectional survey of 277 management accountants from Germany, Austria, Switzerland and Liechtenstein.

The results show that a strong group culture and high psychological safety at the group level are relevant conditions for a high identity fit. Further, the configurations differ regarding the career stages of management accountants.

This study contributes to work identity research of management accountants and to research on formal and informal control configurations as a control package. It is of particular importance for various professions that are affected by role change, as from the findings on management accountants’ identity fit, implications can also be made for other organizational functions that need to engage in identity work.

As an important load-bearing component of cable-stayed bridge, the cable-stayed cable is an important load-bearing link for the bridge superstructure and the load transferred directly to the bridge tower. In order to better manage the risk of the cable system in the construction process, the purpose of this paper is to study a new method of dynamic risk analysis of the cable system of the suspended multi-tower cable-stayed bridge based on the Bayesian network.

First of all, this paper focuses on the whole process of the construction of the cable system, analyzes the construction characteristics of each process, identifies the safety risk factors in the construction process of the cable system, and determines the causal relationship between the risk factors. Secondly, the prior probability distribution of risk factors is determined by the expert investigation method, and the risk matrix method is used to evaluate the safety risk of cable failure quantitatively. The function expression of risk matrix is established by combining the probability of risk event occurrence and loss level. After that, the topology structure of Bayesian network is established, risk factors and probability parameters are incorporated into the network and then the Bayesian principle is applied to update the posterior probability of risk events according to the new information in the construction process. Finally, the construction reliability evaluation of PAIRA bridge main bridge cable system in Bangladesh is taken as an example to verify the effectiveness and accuracy of the new method.

The feasibility of using Bayesian network to dynamically assess the safety risk of PAIRA bridge in Bangladesh is verified by the construction reliability evaluation of the main bridge cable system. The research results show that the probability of the accident resulting from the insufficient safety of the cable components of the main bridge of PAIRA bridge is 0.02, which belongs to a very small range. According to the analysis of the risk grade matrix, the risk grade is Ⅱ, which belongs to the acceptable risk range. In addition, according to the reverse reasoning of the Bayesian model, when the serious failure of the cable system is certain to occur, the node with the greatest impact is B3 (cable break) and its probability of occurrence is 82%, that is, cable break is an important reason for the serious failure of the cable system. The factor that has the greatest influence on B3 node is C6 (cable quality), and its probability is 34%, that is, cable quality is not satisfied is the main reason for cable fracture. In the same way, it can be obtained that the D9 (steel wire fracture inside the cable) event of the next level is the biggest incentive of C6 event, its occurrence probability is 32% and E7 (steel strand strength is not up to standard) event is the biggest incentive of D9 event, its occurrence probability is 13%. At the same time, the sensitivity analysis also confirmed that B3, C6, D9 and E7 risk factors were the main causes of risk occurrence.

This paper proposes a Bayesian network-based construction reliability assessment method for cable-stayed bridge cable system. The core purpose of this method is to achieve comprehensive and accurate management and control of the risks in the construction process of the cable system, so as to improve the service life of the cable while strengthening the overall reliability of the structure. Compared with the existing evaluation methods, the proposed method has higher reliability and accuracy. This method can effectively assess the risk of the cable system in the construction process, and is innovative in the field of risk assessment of the cable system of cable-stayed bridge construction, enriching the scientific research achievements in this field, and providing strong support for the construction risk control of the cable system of cable-stayed bridge.

This study investigates how organizational control systems induce emotional labor in frontline service employees (FLEs). Drawing on the stimulus–organism–response (S-O-R) theory, we hypothesized that two control systems, an outcome-based control system (OBCS) and a behavior-based control system (BBCS), trigger work engagement rather than organizational dehumanization in FLEs, leading them to choose deep acting rather than surface acting as an emotional labor strategy.

This study employed three-wave online surveys conducted 3–4 months apart to assess the time-lagged effects of S-O-R. We measured OBCS, BBCS (stimuli) and control variables at Time 1 (T1); work engagement and organizational dehumanization (organisms) at Time 2 (T2) and emotional labor strategies (responses) at Time 3 (T3). A total of 218 employees completed the T1, T2 and T3 surveys.

OBCS increased work engagement, leading to increased deep acting. BBCS enhanced organizational dehumanization, leading to increased surface acting. Post-hoc analysis confirmed that the indirect effect of OBCS on deep acting through work engagement and the mediation effect of BBCS on surface acting through organizational dehumanization were statistically significant.

This study collected three-wave data to reveal how organizational control systems affect FLEs’ emotional labor in the S-O-R framework. It illustrated how organizations induce FLEs to perform effective emotional strategies by investigating the effects of organizational control systems on their internal states.

Under the rural revitalization, the effect of China's implementation of rural prefabricated housing is not obvious. Cost has become the biggest obstacle to its development. Therefore, it is necessary to study the factors influencing the cost of prefabricated buildings in villages and clarify the focus of cost control.

This paper focuses on the whole process of prefabricated housing construction in villages in China and uses grounded theory to identify and screen out 27 related factors that affect the construction cost of prefabricated buildings. A system dynamics model is used to dynamically analyze the influencing factors. The engineering examples in rural areas of southern Shaanxi are simulated. Finally, five key factors that influence cost are obtained. Based on this, cost control countermeasures are proposed for rural prefabricated housing in southern Shaanxi.

The results show that: the key factors affecting the cost of prefabricated buildings in villages include the selection of production methods, the degree of design standardization, the quality of construction personnel, the level of construction technology and the circulation cycle of molds. The cost of prefabricated housing in villages can be controlled through five aspects: mass production of components, design exchange and feasibility analysis, improvement of employee professionalism, strict selection of construction schemes and technologies and improvement of mold turnover rate.

The system dynamics model applied in this paper is based on the idealized state. The system boundary is narrow and has a certain subjectivity. It needs further detailed research to make it closer to the engineering practice. In addition, this paper applies the rural engineering example in southern Shaanxi to carry out a single case study, and the universality of the research results needs to be further tested. There are many village construction projects and building types, so the research results can be further enriched through large sample research.

Rural construction is an important step in the implementation of rural revitalization. Exploring the factors that affect the key costs of prefabricated buildings in villages and towns in view of the particularity of rural areas will help provide a reference for their cost control and help the rural development of prefabricated houses.

The research results of this paper can provide a reference for the development of prefabricated buildings in other rural revitalization areas.

Different from the traditional research on urban prefabricated buildings, this paper focuses on rural areas and explores the core factors affecting the cost of prefabricated buildings from the micro level. This study establishes a system dynamics model suitable for the cost control of prefabricated housing at the village level and provides methods for its cost control. Based on the identified key factors affecting costs, cost control measures were proposed for prefabricated housing tailored to the unique characteristics of villages.

This study addresses the ever-increasing cyber risks confronting the global banking sector, particularly in India, amid rapid technological advancements. The purpose of this study is to de velop an innovative cyber fraud (CF) response system that effectively controls cyber threats, prioritizes fraud, detects early warning signs (EWS) and suggests mitigation measures.

The methodology involves a detailed literature review on fraud identification, assessment methods, prevention techniques and a theoretical model for fraud prevention. Machine learning-based data analysis, using self-organizing maps, is used to assess the severity of CF dynamically and in real-time.

Findings reveal the multifaceted nature of CF, emphasizing the need for tailored control measures and a shift from reactive to proactive mitigation. The study introduces a paradigm shift by viewing each CF as a unique “fraud event,” incorporating EWS as a proactive intervention. This innovative approach distinguishes the study, allowing for the efficient prioritization of CFs.

The practical implications of such a study lie in its potential to enhance the banking sector’s resilience to cyber threats, safeguarding stability, reputation and overall risk management.

The originality stems from proposing a comprehensive framework that combines machine learning, EWS and a proactive mitigation model, addressing critical gaps in existing cyber security systems.

This study aims to provide a comprehensive review of electric tugboat deployment in maritime transportation, including an in-depth assessment of its advantages and disadvantages. Along with the identification of advantages and disadvantages of electric tugboat deployment, the present research also aims to provide managerial insights into the economic viability of different tugboat alternatives that can guide future investments in the following years.

A detailed literature review was conducted, aiming to gain broad insights into tugboat operations and focusing on different aspects, including tugboat accidents and safety issues, scheduling and berthing of tugboats, life cycle assessment of diesel tugboats and their alternatives, operations of electric and hybrid tugboats, environmental impacts and others. Moreover, a set of interviews was conducted with the leading experts in the electric tugboat industry, including DAMEN Shipyards and the Port of Auckland. Econometric analyses were performed as well to evaluate the financial viability and economic performance of electric tugboats and their alternatives (i.e. conventional tugboats and hybrid tugboats).

The advantages of electric tugboats encompass decreased emissions, reduced operating expenses, improved energy efficiency, lower noise levels and potential for digital transformation through automation and data analytics. However, high initial costs, infrastructure limitations, training requirements and restricted range need to be addressed. The electric tugboat alternative seems to be the best option for scenarios with low interest rate values as increasing interest values negatively impact the salvage value of electric tugboats. It is expected that for long-term planning, the electric and hybrid tugboat alternatives will become preferential since they have lower annual costs than conventional diesel tugboats.

The outcomes of this research provide managerial insights into the practical deployment of electric tugboats and point to future research needs, including battery improvements, cost reduction, infrastructure development, legislative and regulatory changes and alternative energy sources. The advancement of battery technology has the potential to significantly impact the cost dynamics associated with electric tugboats. It is essential to do further research to monitor the advancements in battery technology and analyze their corresponding financial ramifications. It is essential to closely monitor the industry’s shift toward electric tugboats as their prices become more affordable.

The maritime industry is rapidly transforming and facing pressing challenges related to sustainability and digitization. Electric tugboats represent a promising and innovative solution that could address some of these challenges through zero-emission operations, enhanced energy efficiency and integration of digital technologies. Considering the potential of electric tugboats, the present study provides a comprehensive review of the advantages and disadvantages of electric tugboats in maritime transportation, extensive evaluation of the relevant literature, interviews with industry experts and supporting econometric analyses. The outcomes of this research will benefit governmental agencies, policymakers and other relevant maritime transportation stakeholders.

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.