Search results

The authors study how enabling perceptions (flexibility, reparability and internal and global transparency) of a budgetary control system are formed, and whether enabling perceptions empower lower-level managers and make them form less negative attitudes about red tape in the organization. This study research is warranted because of the lack of knowledge on how perceptual variation in flexibility, repairability and transparency of a control system within an organization, where managers experiencing the same control system design, can be explained.

Survey data with answers from 211 managers from a large local government organization in Sweden is analyzed with structural equation modeling.

The extent to which the budget system is perceived as having enabling qualities (being flexible, reparable and transparent) is explained by the safeness of the individual manager's psychological climate. This climate is characterized by trust and fairness perceptions in upper management. In turn, enabling perceptions positively affect a sense of psychological empowerment and reduces attitudes toward red tape in the organization.

The authors contribute by identifying an important factor explaining individual-level variability in enabling perceptions of control systems within organizations. Compared to previous research that has taken an interest in the organizational-level climate, the authors theorize about and investigate (parts of) the individual-level psychological climate as an explanation of within-system variability.

The purpose of this study is to investigate the impact of the enabling performance measurement systems (PMS) on non-managerial employees’ team learning behaviours (TLB) and team effectiveness (TE) when the PMS is used as an enabler.

A questionnaire survey was conducted with non-managerial employees in Japan and a total sample of 474 responses were collected. Partial least squares structural equation modelling using Smart-PLS was used for the analysis.

The results demonstrated that the design feature of global transparency in enabling PMS contributes to the enhancement of TE, with partial mediation through TLB. Furthermore, it was also evident that fostering TLB involves increasing the flexibility in PMS, specifically offering multiple options for collecting and aggregating performance information in various formats.

By examining the effects of the four features of enabling controls on TE and TLB, this study shows which features in an enabling PMS are important in motivating non-managerial employees at the operational level. The study not only fills a gap on the impact of enabling controls on non-managerial employees that has been under-researched but also makes an academic contribution in that it has deepened our understanding of four features that have not yet been fully elucidated.

This paper aims to clarify the relationship between digitalization and the employees’ autonomy. It proposes a positive relationship between digitalization and employees. It explains why strategic human resource management (HRM) is essential in this relationship. The study aims to solve the control autonomy paradox related to the use of technology in organizations.

The paper opted for the explanatory study using a cross-sectional design. Responses were received from the alumni of a French business school using the survey strategy. Structural equation modelling has been used to validate the measure and to test the hypotheses.

The paper provides empirical evidence for the positive relationship between digitalization and employees’ autonomy. It suggests that an enabling control-based HRM system mediates the positive relationship between digitalization and autonomy.

The study enriches the literature in information technology by solving the control autonomy paradox associated with information technology. Moreover, the study also highlights the importance of an enabling control-based HRM system by underlining its role in developing the empowering organizational context.

A large number of studies indicate that coercive forms of organizational control and performance management in health care services often backfire and initiate dysfunctional consequences. The purpose of this article is to discuss new approaches to performance management in health care services when the purpose is to support innovative changes in the delivery of services.

The article represents cross-boundary work as the theoretical and empirical material used to discuss and reconsider performance management comes from several relevant research disciplines, including systematic reviews of audit and feedback interventions in health care and extant theories of human motivation and organizational control.

An enabling approach to performance management in health care services can potentially contribute to innovative changes. Key design elements to operationalize such an approach are a formative and learning-oriented use of performance measures, an appeal to self- and social-approval mechanisms when providing feedback and support for local goals and action plans that fit specific conditions and challenges.

The article suggests how to operationalize an enabling approach to performance management in health care services. The framework is consistent with new governance and managerial approaches emerging in public sector organizations more generally, supporting a higher degree of professional autonomy and the use of nonfinancial incentives.

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.

New service businesses carry opportunities for industrial companies. The different cost management and management control implications of those service businesses deserve attention, which is a widely under-researched area in management accounting and control literature. Digital twins could hold potential in unveiling and supporting those new service business opportunities, as a unique approach of this paper. Thus, the purpose of this paper is to examine the possibility and potential for creating a digital twin of a service, especially to unveil the management accounting and control implications of the digital twin in developing new service businesses.

This paper investigates the potential of a digital twin in unveiling cost and control implications of new service businesses by examining the characteristics of a digital twin in the service business development context. The paper use an in-depth interventionist case study, where the designed animations illustrate the possibilities of a digital twin of a service. The animations showing the service process characteristics were first used as a communication tool and eventually those animations were actively used in customer cases for different purposes. This motivated the idea for examining the implications of such animations representing a digital twin of a service.

The paper provides empirical insights regarding the potential for developing and using a digital twin of a service for different cost management and management control purposes. The digital twin of a service may include all main details of a new service offering, simulating the functionality of a service, hence making the performance and the implications of the new service concept clear for all the stakeholders. The digital twin of the service enables defining the processes, setting targets and helps communication about the value generation. Thus, they represent a significant toolkit for the management accounting and control function of the manufacturers.

This paper is among the first attempts to understand the digital twin of the service. The paper is unique in providing financial and control implications of digital twins also in the context of service business development. The in-depth interventionist approach enabled an exceptional exploration process on the subject. The article paves the way toward further research on managing the digital twins of services in the future.

With ever-increasing global concerns over environmental degradation and resource scarcity, the need for sustainable manufacturing (SM) practices has become paramount. Industry 5.0 (I5.0), the latest paradigm in the industrial revolution, emphasizes the integration of advanced technologies with human capabilities to achieve sustainable and socially responsible production systems. This paper aims to provide a comprehensive analysis of the role of I5.0 in enabling SM. Furthermore, the review discusses the integration of sustainable practices into the core of I5.0.

The systematic literature review (SLR) method is adopted to: explore the understanding of I5.0 and SM; understand the role of I5.0 in addressing sustainability challenges, including resource optimization, waste reduction, energy efficiency and ethical considerations and propose a framework for effective implementation of the I5.0 concept in manufacturing enterprises.

The concept of I5.0 represents a progressive step forward from previous industrial revolutions, emphasizing the integration of advanced technologies with a focus on sustainability. I5.0 offers opportunities to optimize resource usage and minimize environmental impact. Through the integration of automation, artificial intelligence (AI) and big data analytics (BDA), manufacturers can enhance process efficiency, reduce waste and implement proactive sustainability measures. By embracing I5.0 and incorporating SM practices, industries can move towards a more resource-efficient, environmentally friendly and socially responsible manufacturing paradigm.

The findings presented in this article have several implications including the changing role of the workforce, skills requirements and the need for ethical considerations for SM, highlighting the need for interdisciplinary collaborations, policy support and stakeholder engagement to realize its full potential.

This article aims to stand on an unbiased assessment to ascertain the landscape occupied by the role of I5.0 in driving sustainability in the manufacturing sector. In addition, the proposed framework will serve as a basis for the effective implementation of I5.0 for SM.

Cyber-physical systems (CPS) enable the synergistic integration of virtual models with the physical environment. This integration is gaining recognition for its potential to enhance construction project information management, thereby contributing to improved cost management in construction. Similarly, quantity surveyor (QS) plays a key role in construction projects by estimating and monitoring construction costs. Consequently, this research aims to explore redefining the role of QSs by integrating CPS.

The research adopted an interpretivism stance to collect and analyse data. Two rounds of 21 and 19 semi-structured interviews were conducted, with experts selected through heterogeneous purposive sampling. Code-based content analysis was used to analyse the data using NVivo12. MS Visio data visualisation tool was used to present the findings.

It is empirically proven the potential of CPS to facilitate nine key roles of QSs in all stages of the RIBA plan of work through the identification of 15 CPS applications and technologies. Nine key roles of QSs that CPS can facilitate were identified as preliminary estimation, measurement and quantification, contract administration, preparation of BOQ, interim valuation and payments, tender and contract documentation, cost planning, cost control and procurement advice. The study explored how adopting CPS technologies can transform traditional quantity surveying practices and enhance their value within the construction industry.

The findings add to the body of knowledge by redefining the role of QS through the integration of CPS for the first time and then by highlighting the usages of CPS in the construction industry rather than limiting it to a specific sector of the construction industry, as previous studies have done. This research uncovers several other research arenas on CPS as being the very first research to evaluate CPS to facilitate key roles of QSs. The findings can enhance the awareness and the practical implementation of CPS by intervening to form more partnerships among application developers and industry leaders.

This paper presents a survey of research into interactive robotic systems for the purpose of identifying the state of the art capabilities as well as the extant gaps in this emerging field. Communication is multimodal. Multimodality is a representation of many modes chosen from rhetorical aspects for its communication potentials. The author seeks to define the available automation capabilities in communication using multimodalities that will support a proposed Interactive Robot System (IRS) as an AI mounted robotic platform to advance the speed and quality of military operational and tactical decision making.

This review will begin by presenting key developments in the robotic interaction field with the objective of identifying essential technological developments that set conditions for robotic platforms to function autonomously. After surveying the key aspects in Human Robot Interaction (HRI), Unmanned Autonomous System (UAS), visualization, Virtual Environment (VE) and prediction, the paper then proceeds to describe the gaps in the application areas that will require extension and integration to enable the prototyping of the IRS. A brief examination of other work in HRI-related fields concludes with a recapitulation of the IRS challenge that will set conditions for future success.

Using insights from a balanced cross section of sources from the government, academic, and commercial entities that contribute to HRI a multimodal IRS in military communication is introduced. Multimodal IRS (MIRS) in military communication has yet to be deployed.

Multimodal robotic interface for the MIRS is an interdisciplinary endeavour. This is not realistic that one can comprehend all expert and related knowledge and skills to design and develop such multimodal interactive robotic interface. In this brief preliminary survey, the author has discussed extant AI, robotics, NLP, CV, VDM, and VE applications that is directly related to multimodal interaction. Each mode of this multimodal communication is an active research area. Multimodal human/military robot communication is the ultimate goal of this research.

A multimodal autonomous robot in military communication using speech, images, gestures, VST and VE has yet to be deployed. Autonomous multimodal communication is expected to open wider possibilities for all armed forces. Given the density of the land domain, the army is in a position to exploit the opportunities for human–machine teaming (HMT) exposure. Naval and air forces will adopt platform specific suites for specially selected operators to integrate with and leverage this emerging technology. The possession of a flexible communications means that readily adapts to virtual training will enhance planning and mission rehearsals tremendously.

Interaction, perception, cognition and visualization based multimodal communication system is yet missing. Options to communicate, express and convey information in HMT setting with multiple options, suggestions and recommendations will certainly enhance military communication, strength, engagement, security, cognition, perception as well as the ability to act confidently for a successful mission.

The objective is to develop a multimodal autonomous interactive robot for military communications. This survey reports the state of the art, what exists and what is missing, what can be done and possibilities of extension that support the military in maintaining effective communication using multimodalities. There are some separate ongoing progresses, such as in machine-enabled speech, image recognition, tracking, visualizations for situational awareness, and virtual environments. At this time, there is no integrated approach for multimodal human robot interaction that proposes a flexible and agile communication. The report briefly introduces the research proposal about multimodal interactive robot in military communication.

The COVID-19 pandemic has forced many organisations to transform face-to-face teams into virtual ones through the adoption of remote working modes. This event has represented the starting point of a process that is changing how management control (MC) systems are designed and implemented to guide employees towards organisational objectives. The previous literature on virtual teams (VTs) has devoted scant attention to MC issues. This study aims to fill this gap by exploring how MC – and particularly cultural control – has changed to cope with the shift from face-to-face to VTs and by analysing the interrelationship between the different control mechanisms and the resulting tensions.

The research adopts the methodological framework based on abduction to provide a theoretical explanation and conceptualisation of MC in virtual settings. To tackle the research objective, this work undertakes a cross-sectional field study based on semi-structured interviews with managers of different service companies.

The results of the research highlight the key challenges that managers are called to deal with to design and change MC systems when implementing remote working. In particular, managers must cope with the reduced possibility to leverage cultural controls. To do this, this study’s analysis found that managers act by introducing and/or removing formal and informal controls and by orchestrating the interplays and tensions between these mechanisms.

To the best of the authors’ knowledge, to date limited attention has been paid to MC in VTs. Moreover, few researchers have investigated the process of MC change from face-to-face to VTs. This work aims to contribute to this nascent stream of literature by providing interesting implications for both research and practice.