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Managing projects is an important part of operations management, but many projects fail. This study focuses on attribution processes of such disruption from the underrepresented perspective of the project manager. The authors consider two types of causes: the more frequently researched environmental uncertainty (i.e. uncontrollable events) and the scarcely researched uncertainty imposed by non-collaborative project sponsors (i.e. other-controllable events).

The authors test conceptual arguments grounded in attribution theory and the notion of psychological contracts in a scenario-based experiment among 325 practicing project managers.

The findings indicate that non-collaborative project sponsors negatively affect project managers' motivation, whereas uncontrollable disruptions leave hope to achieve positive future outcomes. This latter effect is further strengthened when project managers have an internal attribution style. They tend to blame the disruption on themselves and generally feel in control of achieving success even if they are not.

These socio-psychological insights nuance the economic idea that uncertainty reduces motivation per se in the context of project disruption appraisal. The authors contribute to the behavioral project management literature and general attribution theory and help guide the allocation of resources during the recovery of failed projects.

This study investigates which dimensions of the management control system (MCS) increase the perception of organizational justice and reduce unethical behavior in the perception of managers. The purpose of this paper is to validate the theoretical model of the study of Langevin and Mendoza (2012), testing the theoretical hypotheses formulated by the authors.

A survey was performed in companies listed among the Best and Largest of Exame Magazine, and the sample is composed of 102 respondents of the research, which consists of 41 assertions.

The results of the structural equation modeling show that the definition of objectives increases the perception of procedural justice, but the same was not observed regarding the remuneration of the managers. Likewise, disregarding aspects that are uncontrollable by managers in performance evaluation does not lead to the perception of procedural and distributive justice. However, feedback quality leads to the understanding that the MCS is fair. Perception of procedural and distributive justice was also observed in the use of multiple measures of performance by the company.

Other factors that have not been investigated may interfere with and contribute to the reduction of unethical behavior (budget slack and data manipulation).

The only variable that interferes in the reduction of unethical behavior is feedback quality. The non-confirmation of all the hypotheses instigates the replication of the research in other contexts for empirical validation of the theoretical model of Langevin and Mendoza (2012).

Inaccurate product information on retail websites lead to dissatisfied customers and profit losses. Yet, the effects of product information failures (PIFs) remain under-explored, with the mobile commerce channel commonly overlooked. This paper aims (1) to investigate the negative effects of PIFs on shoppers' attitudes and behaviours in a mobile context. The authors further (2) evaluate the impacts of the cause and duration of a PIF, changes of expectations towards the retailer after a PIF occurred and how previous mobile shopping experience in general decreases the effects of PIFs.

The authors conducted a scenario-based experiment with a one-factorial between-subjects design. The six most common PIFs of an international leading online fashion retailer are operationalized and tested against a control group. The final sample consists out of 758 mobile shoppers from the UK.

The results demonstrate that the perceived severity of PIFs based on showing customers incorrect information is higher when key information is lacking. Further, when the cause of a PIF is attributed to the retailer, it results in higher recovery expectations towards them. The results also reveal that respondents who have shopped mobile before perceive PIFs as less severe than inexperienced ones.

This research expands the online service failure literature by examining PIFs and its effects in the specific context of mobile commerce. The authors also provide recommendations for a better management of PIFs like the incorporation of PIFs information into reporting packs.

This study aims to propose an offline exploratory method that consists of two stages: first, the authors focus on completing the kinematics model of the system by analyzing the Jacobians in the vicinity of the starting point and deducing a virtual input to effectively navigate the system along the non-holonomic constraint. Second, the authors explore the sensorimotor space in a predetermined pattern and obtain an approximate mapping from sensor space to chained form that facilitates controllability.

In this paper, the authors tackle the controller acquisition problem of unknown sensorimotor model in non-holonomic driftless systems. This feature is interesting to simplify and speed up the process of setting up industrial mobile robots with feedback controllers.

The authors validate the approach for the test case of the unicycle by controlling the system with time-state control policy. The authors present simulated and experimental results that show the effectiveness of the proposed method, and a comparison with the proximal policy optimization algorithm.

This research indicates clearly that feedback control of non-holonomic systems with uncertain kinematics and unknown sensor configuration is possible.

Inscrutable machine learning (ML) models are part of increasingly many information systems. Understanding how these models behave, and what their output is based on, is a challenge for developers let alone non-technical end users.

The authors investigate how AI systems and their decisions ought to be explained for end users through a systematic literature review.

The authors’ synthesis of the literature suggests that AI system communication for end users has five high-level goals: (1) understandability, (2) trustworthiness, (3) transparency, (4) controllability and (5) fairness. The authors identified several design recommendations, such as offering personalized and on-demand explanations and focusing on the explainability of key functionalities instead of aiming to explain the whole system. There exists multiple trade-offs in AI system explanations, and there is no single best solution that fits all cases.

Based on the synthesis, the authors provide a design framework for explaining AI systems to end users. The study contributes to the work on AI governance by suggesting guidelines on how to make AI systems more understandable, fair, trustworthy, controllable and transparent.

This literature review brings together the literature on AI system communication and explainable AI (XAI) for end users. Building on previous academic literature on the topic, it provides synthesized insights, design recommendations and future research agenda.

We draw upon stress theory and utilize the context of the COVID-19 pandemic to investigate how various coping strategies employed by expatriates affect their psychological stress, subsequently influencing their expatriation satisfaction and intention to withdraw from the host country.

We utilize structural equation modeling to analyze a sample of 453 expatriates residing and working in the United Arab Emirates during the COVID-19 pandemic.

Our analysis shows that the effects of different coping strategies on expatriates vary. Depending on the nature of the strategy, they can have either positive or negative effects. While coping via problem-focused and denial strategies decreases expatriates' stress, coping by distancing increases it. Social support-seeking is not found to be an effective stress-coping strategy. In terms of implications, the problem-focused strategy leads to the most positive outcomes, whereas distancing leads to the most negative outcomes.

Our study provides significant theoretical and practical insights into expatriates' coping mechanisms within the context of natural crises.

Looking at the limits of artificial intelligence (AI) and controlling based on complexity and system-theoretical deliberations, the authors aimed to derive a future outlook of the possible applications and provide insights into a future complementary of human–machine information processing. Derived from these examples, the authors propose a research agenda in five areas to further the field.

This article is conceptual in its nature, yet a theoretically informed semi-systematic literature review from various disciplines together with empirically validated future research questions provides the background of the overall narration.

AI is found to be severely limited in its application to controlling and is discussed from the perspectives of complexity and cybernetics. A total of three such limits, namely the Bremermann limit, the problems with a partial detectability and controllability of complex systems and the inherent biases in the complementarity of human and machine information processing, are presented as salient and representative examples. The authors then go on and carefully illustrate how a human–machine collaboration could look like depending on the specifics of the task and the environment. With this, the authors propose different angles on future research that could revolutionise the application of AI in accounting leadership.

Future research on the value promises of AI in controlling needs to take into account physical and computational effects and may embrace a complexity lens.

AI may have severe limits in its application for accounting and controlling because of the vast amount of information in complex systems.

The research agenda consists of five areas that are derived from the previous discussion. These areas are as follows: organisational transformation, human–machine collaboration, regulation, technological innovation and ethical considerations. For each of these areas, the research questions, potential theoretical underpinnings as well as methodological considerations are provided.

Both high reliability theory (HRT) and “new school” supply chain resilience (SCR) promote a multi-layered, adaptable, transformational, and holistic perspective on organizing and managing. The authors explore whether, and if so how, HRT offer fresh perspectives on the SCR challenges experienced during COVID-19 and on organizing for future resilience.

Addressing SCR at the interorganizational network level, and blending theory synthesis and case study research, the authors assess if and how HRN constructs and practices can guide analysis of SCR in dynamic, complex networks, and help shape development pathways towards organizing for resilience. Findings draw on thick description and iterative coding of data (58 interviews and 200+ documents) on the buyer network responsible for managing the supply of critical medical products in the Netherlands.

HRT highlights the interconnectedness of challenges encountered during COVID-19 and helps design future resilience through three lessons. Organizing for SCR requires (1) both anticipation and containment strategies, (2) stable working relationships characterized by trust, and (3) a clear basis of command underpinned by experience-based legitimacy.

Distinctive from SCR, which views crises as “black swans”, HRT organizes around everyday consideration of the risk of failure. Taking a buyer network perspective, the authors move beyond the buyer-supplier network focus in SCR. The authors contend that emphasis on measures such as supplier base management, stockpiling, and domestic production are essential but not sufficient. Rather, HRT implies that deep structural and social ties within the buyer network should also be emphasized.

The purpose of this paper is to explore how Austrian public universities (APUs) respond to the challenge of maintaining academic freedom while complying with legal requirements and enhancing competitiveness by using Management Control Systems (MCSs). Specifically, it examines how APUs respond to the co-presence of academic, government and business logic.

The perspective of institutional logics as a theoretical lens and the framework of MCSs by Malmi and Brown (2008) serve to analyse how APUs respond to the existence of different institutional field-level logics. In-depth expert interviews from the perspective of APUs’ research management are conducted to identify the applied management control practices (MCPs) and APUs’ responses to the different institutional field-level logics.

This study identifies how academic, government and business logic are represented in field-level-specific MCPs and field-level-specific corresponding narratives. Reflecting upon APUs’ responses to the co-existence of academic and government logic, compliance or rather, selective coupling with government logic or decoupling from government logic became obvious.

To the best of the authors’ knowledge, this is the first study at higher education institutions representing academic, government and business logic in the applied MCPs in research management. The study reveals that APUs have developed specific responses and narratives regarding the existence of different institutional field-level logics.

The era of crowd network is coming and the research of its steady-state is of great importance. This paper aims to establish a crowd network simulation platform and maintaining the relative stability of multi-source dissemination systems.

With this simulation platform, this paper studies the characteristics of “emergence,” monitors the state of the system and according to the fixed point judges the system of steady-state conditions, then uses three control conditions and control methods to control the system status to acquire general rules for maintain the stability of multi-source information dissemination systems.

This paper establishes a novel steady-state maintenance simulation framework. It will be useful for achieving controllability to the evolution of information dissemination and simulating the effectiveness of control conditions for multi-source information dissemination systems.

This paper will help researchers to solve problems of public opinion control in multi-source information dissemination in crowd network.