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With the popularity of electronic commerce, many organizations are facing unprecedented security challenges. Security techniques and management tools have caught a lot of attention from both academia and practitioners. However, there is lacking a theoretical framework for information security management. This paper attempts to integrate security policy theory, risk management theory, control and auditing theory, management system theory and contingency theory in order to build a comprehensive theory of information security management (ISM). This paper suggests that an integrated system theory is useful for understanding information security management, explaining information security management strategies, and predicting management outcomes. This theory may lay a solid theoretical foundation for further empirical research and application.

This research paper seeks to advance the techniques of “within-paradigm” triangulation and theoretical generalization adopted in qualitative field studies for new theory development in management control.

Using the evidence gleaned from three positivist case studies along with some published interpretivist studies, this paper identifies three triangulation approaches and links them with three forms of theoretical generalization in qualitative field studies.

While the “literal” approach to triangulation has its place in the extant literature, this study finds that two other approaches, labeled “convergent” and “normative” triangulation, which are relevant in many circumstances to link multiple pieces of evidence in order to build credible explanations. In theory development, while the extant forms of theoretical generalization (constructive and contextual) are useful for identifying new solutions for both practical and theoretical concerns, this paper finds that a third form, namely “transposed” logic, is relevant in identifying new control problems that can benefit by adopting the observed unusual solutions.

Within triangulation, while the extant literature endorses the role of literal triangulation in obtaining consistent evidence, including how verifying inconsistent responses helps improve the validity of the obtained evidence, this paper advances two new triangulation approaches that can enrich the extant literature. Within theoretical generalization, while the extant literature deems constructive and contextual forms as “rhetoric”, this paper (1) expands their status to “logic” by clarifying their theoretical purpose and (2) introduces one new form, namely “transposed” logic that helps identify a generalizable range of management control problems that can adopt the observed unusual solution.

This study aims to develop a unified theoretical framework that presents a cohesive picture of workplace cyberbullying to better understand the interplay between cyberbullying, its effects on organizations and organizational controls enacted to contain these effects.

The study conducts a theoretical review of the workplace cyberbullying literature between 2005 and 2021 drawing upon existing literature and two important theories, the routine activities theory and control theory. The final sample of 54 empirical papers represents a comprehensive body of literature on cyberbullying published across various disciplines.

A theoretical model of workplace cyberbullying is developed, which highlights major antecedents to workplace cyberbullying and its impact on individual employees as well as organizations.

As firms increasingly rely on information and communication technologies (ICTs), the misuse of ICTs in the form of cyberbullying is also increasing. Workplace cyberbullying severely hurts an organization’s employees and compromises the efficacy of its information systems. Fortunately, various controls can be utilized by firms to minimize workplace cyberbullying and its attendant costs. In all, eleven propositions are offered, providing a robust agenda for future research. The authors also offer insights for practitioners on how to minimize cyberbullying in the workplace and its damaging effects.

The work of scholars who study police deviance has yet to result in the development of a substantive theory with which to frame their collective efforts. Recently, Tittle advanced a general theory of deviance that may help to fill this gap. The central premise of Tittle’s control balance theory is that the amount of control to which one is subject relative to the amount of control one can exercise (the control ratio) affects both the probability of deviance as well as the specific form of deviance. Examines the utility of control balance as a new theoretical orientation in police deviance research. Presents a framework for conceptualizing control balance within the special context of police deviance and, using data collected specifically for the purpose of operationalizing the control ratio, provides an empirical test. The data are drawn from a survey administered to 499 Philadelphia police officers. Scenario methodology was used to investigate the effects of officer control ratios on the probability of reporting a fellow officer who covers up an incident in which another officer was discovered driving while intoxicated (off duty), and second physically abuses a suspect in custody. Consistent with predictions derived from Tittle’s theory, results indicated that officers with control deficits are more likely to report fellow officers who engage in the behaviors portrayed in the scenarios. Future research directions are discussed.

Classical control theory and modern control theory satisfy the Galilean principle of relativity. If the velocity v of controlled systems is high that is to say, v approaches the velocity of light in vacuo, then the existing control theories must be transformed into relativistic form, i.e. based on relativistic physics, we must reform relativistic control theory, making it satisfy Einstein’s principle of relativity. Based on this, some properties of relativistic control theory are discussed in this paper.

The aim of the paper is to present the theory and algorithms based on the methods of systems optimal control for a numerical solution of a defined mathematical model of a system as well as that of a mathematical model of game theory.

The paper brings a formulation of the mathematical model of a problem of systems optimal control with distributed parameters in Hilbert space. The mathematical model of the optimal control problem includes equations that also occur in the defined mathematical model of the theory of a two player zero‐sum game. Optimization problems of game theory have been defined for the purpose of finding a saddle point of a functional satisfying task constraints ε>0.

In order to find a saddle point of a functional and that one of a functional with a limitation, a designed algorithm of an iterative gradient method is presented. Furthermore, the paper contains a concept of algorithms designing that can be applied to a numerical solution of the defined problem of game theory. These algorithms can be realized on the basis of the methods of systems optimal control. After an adjoint state of the system is defined, a saddle point of a functional will be characterized by equations and inequalities.

The contribution of the paper lies in the formulation of the theorems which express the necessary and sufficient conditions of optimality for saddle points of a functional. Furthermore, it has been proved that algorithms of methods of systems optimal control with distributed parameters can be used for the solution of a mathematical model of game theory. The paper contains original results achieved by the authors within scientific projects.

In this paper, I synthesize the prior psychology literature on ego depletion and apply this literature to an auditing setting. Ego depletion refers to a reduced desire or ability to use self-control in task performance due to using self-control on prior tasks. I focus on the likely causes and consequences of depletion in an auditing setting, as well as means of mitigating depletion and recovering self-control resources. While ego depletion theory is prevalent in the psychology literature, little is known about whether or how ego depletion affects professionals on meaningful task performance. As a result, this synthesis is aimed at stimulating future ego depletion research in accounting, and specifically auditing, by surveying existing literature and applying this literature to an auditing setting. Further, I develop 13 questions for future research to investigate. My synthesis reveals that ego depletion likely has a pervasive effect in an auditing setting, and can hinder auditors’ judgment and decision-making (JDM) quality. Therefore, this synthesis helps to provide a greater understanding of the impact of auditing tasks on individuals, and refines both auditor JDM and ego depletion theories.

This paper aims to describe an application of key concepts in agency theory to organizational development. Specifically, it seeks to highlight that formal control systems, the ways to regulate employees' performance, are associated with an important factor for organizational development – the capacity for improvement.

The paper presents a literature review on organizational development and agency theory, and an empirical examination of the relationships between bureaucratic control systems, task programmability and the organization's capacity for improvement. The hypotheses of interrelationships among different control systems, task programmability and the capacity for improvement were tested with a sample of 237 employees in the service industry.

Results indicate that input control is a significant factor in determining an organization's capacity for improvement, and task programmability moderates the relation between a bureaucratic control and the organization's capacity for improvement.

The results are based on a cross‐sectional self‐report study. It is advisable to include managers' assessment of subordinates' capacity of improvement in further research.

The effect of formal controls on organizational performance was controversial. This paper reveals the moderating role of task programmability in a control‐performance relationship. In doing so, this paper sheds light on how a manager can enhance his/her subordinates' performance on organizational improvement through different control tactics.

Service marketing research has developed practices for managing and controlling the human resources. However, the role of these control practices in organizations has neither been empirically studied in a systematic way nor been analyzed in relation to control theory. This paper seeks to address these gaps in previous research.

Single case study of a Swedish financial service firm referred to as the Financial Institute which has drawn on service marketing practices to manage the organization and control the employees.

The empirical findings suggest that control practices are associated with service marketing discourse controls for the customer orientation of the human resources.

In order to analyze the empirical findings the paper draws on the control theory of organization studies. More particularly labor process theory and Foucauldian organization theory (FOT) are invoked. The analysis suggests that mainly FOT explains how service marketing practices control the customer orientation of the human resources.

This paper aims to propose an improved multifunctional control strategy for achieving real, reactive power flow control and the mitigation of power quality issues in grid integrated photovoltaic (GIPV) systems.

The paper proposes a dual stage, three phase, multifunctional GIPV system with modified instantaneous reactive power (IRP) theory-based and modified synchronous reference frame (SRF) theory-based control algorithms for reference template generation with continuous load power requirement tracking. The control structure is designed so as to impart virtual distribution static compensator functionality to the photovoltaic inverter. The dual mode operation in active filter and renewable power injection modes provides enhanced capability to the GIPV system. A comprehensive evaluation of the dynamic behaviour of the GIPV system is carried out for various conditions of irradiance and load under MATLAB/Simulink platform. The performance comparison is done considering an uncompensated system and the GIPV system with both proposed control algorithms.

The extensive simulation results demonstrate that the proposed modified SRF theory-based multifunctional control strategy shows superior performance in real and reactive power flow control; reduction in real and reactive burden of the utility grid; and regulation of dc bus voltage under varying scenarios of irradiance and load. Furthermore, there is improvement of grid power factor and reduction in total harmonic distortion of grid currents in compliance with the IEEE 519 standard even with highly non-linear loads at the point of common coupling.

The proposed modified SRF theory-based multifunctional controller offers a viable solution for power quality enhancement as well as the realization of effective real and reactive power flow control in GIPV systems. Thus, the penetration level of distributed generation can be increased in this era of global energy crisis.