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The purpose of this paper is to reflect on how to apply the abductive research process for developing a theoretical explanation in studies on performance management and management control systems. This is important because theoretically ambitious research tends to require explanatory study outcomes, but prior research frameworks provide little guidance in this regard, potentially facilitating ill-defined research designs and a lack of common vocabulary and criteria for evaluating studies.

The authors introduce a methodological framework that distinguishes three interwoven theoretical abstraction levels: descriptive, analytical and explanatory. They use a recently published qualitative field study to illustrate an application of the framework.

The framework and its illustrated application make the systematic logic of the abductive research process visible and accessible to researchers. The authors explain how the framework supports moving from empirical description to theoretical explanation during the research process and where the three levels might open spaces for the positioning of novel practices and conceptual and theoretical innovations.

The framework provides guidance for an explanatory research design and theory-building purpose and has been developed in response to recent criticism in the field that highlights the wide gap between leading-edge practice and the lagging state of theory. It offers interdisciplinary vocabulary and evaluation criteria that can be applied by any accounting and management researcher regardless of whether they pursue critical, interpretive or positivist research and whether they primarily use qualitative or quantitative research methods.

This paper considers supply chain management organizations with the aid of 'chaotic systems theory' developed originally in physics and mathematics. Since innovations in supply chain management are vital for organizational survival 'complex systems theory' may assist in fine-tuning managerial philosophies that provide stability in supply chain management because it is on the boundary of chaos that the greatest innovational creativity occurs. Neither 'management by rigid objectives' (MBO) nor 'management by instruction' (MBI) will be suitable for the information society of the twenty-first century because chaotic social systems will no longer be effectively managed. However, the capacity for self-organization will be derived essentially from how supply chain management members accept a shared set of values or principles for action-'management by values' (MBV). Complex systems theory deals with systems that show complex structures in time or space, often hiding simple deterministic rules. This theory holds that once these rules are found, it is possible to make effective predictions and even to control the apparent complexity. The state of chaos that self-organizes is attributable to the appearance of the 'strange attractor' and provides the ideal basis for creativity and innovation in the twenty-first century. In the self-organized state of chaos, social members are not confined to narrow roles and gradually develop their capacity for differentiation and relationships, growing progressively towards their maximum potential contribution to the efficiency of the organization. In this meaning, values act as organizers of 'attractors' of disorder, which, in the theory of chaos, are systems represented by usually regular geometric configurations that predict the long-term behavior of complex systems. In supply chain management organizations (as in all kinds of social systems) the initial principles end up as the final principles in the long term. An attractor is a model representation of the behavioral results of the system. The attractor is not a force of attraction or a goal-oriented presence in the system; it simply depicts where the system is heading based on its rules of motion. In supply chain management organizations that cultivate or shares values of autonomy, responsibility, independence, innovation, creativity, and proactivity, the risk of short-term chaos is mitigated by external complexities that organizations are currently confronting. The strategy is to alter the supply chain management's surroundings so that they can benefit from management by values (MBV).

The purpose of this paper is to conceptualize job immobility concepts, e.g. staying in an unsatisfying job and perceiving limited opportunities to move and apply for another job. The existing literature on this situation of job immobility in which the employee is experiencing stuckness in the job is scattered across research domains, limited in scope and existing constructs are not clearly defined or operationalized.

In this conceptual paper, the authors propose the construct “locked at the job,” by reviewing and building on the job immobility literature and the theory of control and self-regulation.

This study defines the concept that consists of two dimensions as feeling dissatisfied in the current job and inactivity due to perceived limited job opportunities. This study proposes a conceptual model of antecedents and consequences of locked at the job, based on the person-environment fit theory.

This conceptual paper allows value to be added in practice by the conceptualization of locked at the job, in addition to providing a preview with respect to conceptual causes and consequences of this phenomenon.

Research on this job immobility phenomenon is scattered across different research domains, limited in scope and the concept has not been clearly defined or operationalized.

The purpose of the article is to analyze the influence of output control, autonomous motivation and controlled motivation on task performance of public servants at home office owing to the COVID-19 pandemic.

A survey was conducted based on the perception of 236 public servants, and structural equation modeling (SEM) technique was used for data analysis.

Both autonomous motivation and output control are positively and significantly related to task performance.

The present study expands the literature with information about individual performance and management control, which can be related to the control, motivation and task performance of public servants at home office in a pandemic context.

The results could offer a basis for understanding how managers can deal with the challenges while at home office. They can also provide managers with information that they can use to build management strategies to foster the performance of public servants at home office.

Home office can decrease commuting to a central workplace, alleviate traffic problems and reduce car pollution. It also allows for business continuity in the face of storms and pandemics.

Most studies about home office, COVID-19 and task performance have addressed personal, professional and organizational characteristics. However, little is known about the analysis of combinations of the following constructs: output control, autonomous and controlled motivations, and how both affect task performance of public servants.

The purpose of this paper is to investigate the relationship between board size (B-SIZE) and financial and reputational corporate performance in top companies ranked by the Business Monitor of Corporate Reputation – MERCO in Colombia.

This paper conducts correlations and cluster analysis in order to classify firms based on performance and control variables, using a sectional sample of 84 large companies in Colombia over the period 2008-2012.

This research founds that large boards are associated with high performance on corporate reputation, as stated by the resource dependence theory, and a low-financial performance, as predicted by the agency theory. However, the results indicate that there is no relation between financial and reputational performance.

This research considered only large companies listed by MERCO. Therefore, the results can only be generalized for top firms in Colombia according to this list. However, results add empirical evidence to theoretical debate between B-SIZE and firm performance considering financial and reputational indicators.

According to the OECD manual of good corporate governance practices, the optimal B-SIZE has between five to nine core members. The board structure has a direct impact over the firm’s financial and reputational performance and must be carefully analyzed by shareholders to balance the size according to expected results and firm’s features like family ownership, exportation activities and norms of stock markets.

This paper contributes to the existing literature on the relationship between B-SIZE and corporate performance with the evaluation of financial and reputational results for the case of an emerging economy. In Latin America, this analysis must go beyond OECD recommendations, and shall consider the context of an emerging country based on empirical evidence.

Business case (BC) analyses are performed in many different business fields, to create a report on the feasibility and competitive advantage of an intervention within an existing organisation to secure commitment from management to invest. However, most BC research papers on decisions regarding internal funding are either based on anecdotal insights, on analyses of standards from practice, or focused on very specific BC calculations for a certain project, investment or field. A clear BC process method is missing.

This paper aims to describe the results of a systematic literature review of 52 BC papers that report on further conceptualisation of what a BC process should behold.

Synthesis of the findings has led to a BC definition and composition of a 20 step BC process method. In addition, 29 relevant theories are identified to tackle the main challenges of BC analyses in future studies to make them more effective. This supports further theoretical development of academic BC research and provides a tool for BC processes in practice.

Although there is substantial scientific research on BCs, there was not much theoretical development nor a general stepwise method to perform the most optimal BC analysis.

This study examines the connection between different digital-twin characteristics and organizational control. Specifically, the study aims to examine whether the digital-twin characteristics exploration, guidance and gamification will affect formal and social control.

The study is based on an analysis of survey results from 139 respondents comprising applied university students who use digital twins.

The results offer an interesting contribution to the literature. The authors consider the digital-twin characteristics exploration, guidance and gamification and investigate their contribution to two types of organizational controls: formal and social. The results show that two characteristics, exploration and gamification, affect the extent to which digital twins can be utilized for social control. Exploration and guidance’s role is significant concerning the extent to which digital twins can be utilized for formal control.

This study contributes to literature by considering multiple digital-twin characteristics and their contribution to two different control outcomes. First, it diverges from previous technical-oriented research by investigating digital twins in a human context. Second, the study is the first to examine digital twins’ effects from an organizational control perspective systematically.

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.

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.

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.

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.