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1 – 10 of over 2000
Open Access
Article
Publication date: 22 March 2024

Anell Anders

A large number of studies indicate that coercive forms of organizational control and performance management in health care services often backfire and initiate dysfunctional…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Journal of Health Organization and Management, vol. 38 no. 9
Type: Research Article
ISSN: 1477-7266

Keywords

Article
Publication date: 19 April 2024

Jochen Fähndrich and Burkhard Pedell

This study aims to analyse the influence of digitalisation on the management control function of small and medium-sized enterprises (SMEs). In particular, it aims to illuminate…

Abstract

Purpose

This study aims to analyse the influence of digitalisation on the management control function of small and medium-sized enterprises (SMEs). In particular, it aims to illuminate how digitalisation influences management control elements, organisation and roles/competencies and to identify obstacles to digitalisation of management control in SMEs and measures taken to overcome them.

Design/methodology/approach

The study is based on guideline-supported expert interviews conducted with 14 financial managers from SMEs in Germany, Austria and Switzerland.

Findings

This study reveals the influence of digitalisation on management control elements, organisation, and roles/competencies. The automation and standardisation of management control processes result in new elements for management control, such as strategic support for management. In addition, the increased availability and transparency of data enable the use of instruments within a company that allow for quick analyses of the company's development. Digitalisation leads to the integration of management control into the corporate network and, thus, a change in the organisation of management control. It also triggers the expansion of management control competencies, especially IT competencies. A shortage of internal digitalisation resources, unclear corporate roadmaps, and a lack of managerial experience loom as central challenges for digitalising the management control function. Measures derived from the interviews can help SMEs overcome the obstacles to the digitalisation of management control.

Originality/value

This research is the first interview-based study of the impact of digitalisation on management control in SMEs, potential obstacles to that digitalisation, and measures to overcome those obstacles. Thus, it contributes to the emerging debate on factors that may explain why SMEs lag in terms of the digitalisation of their internal processes.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 19 December 2023

Udani Chathurika Edirisinghe, Md Moazzem Hossain and Manzurul Alam

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing…

Abstract

Purpose

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing companies in Sri Lanka. Although existing literature has explored the factors that influence the adoption of specific management controls to handle environmental and social issues, the role of management conception has been underrepresented. Specifically, literature is scarce in identifying contextual and organisational factors that influence corporates beyond mere adoption of controls but to integrate with regular controls, especially in developing countries such as Sri Lanka.

Design/methodology/approach

A multiple case study approach has been used to identify the management conception of barriers and enablers for sustainability control integration. The analysis is conducted based on a theoretical framework extending the work of Gond et al. (2012) and George et al. (2016). To obtain an in-depth and multifaceted view, semi-structured interviews were conducted with managers in charge of different functional departments of five manufacturing companies.

Findings

The findings identified managers’ perceived factors, such as environmental impact, stakeholder pressure (customer, competitor and regulatory authorities) and top management commitment, showing a clear difference between strongly and weakly integrated companies. Contrary to the literature, domestic regulatory pressure and multinational ownership do not sufficiently drive MCS sustainability integration.

Practical implications

The findings have implications for managers and practitioners to anticipate the potential barriers and determinants of sustainability integration and provide guidance to take proper measures to deal with them when designing and implementing their MCS.

Originality/value

The study adds value to the literature by presenting a theoretical framework based on the triangulation of different theories to recognise the significance of management idea in sustainable integration. Furthermore, because sustainable integration of MCS is a novel idea, this research is one of the earlier attempts to highlight problems from the perspective of developing countries.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 13 March 2024

Ziyuan Ma, Huajun Gong and Xinhua Wang

The purpose of this paper is to construct an event-triggered finite-time fault-tolerant formation tracking controller, which can achieve a time-varying formation control for…

Abstract

Purpose

The purpose of this paper is to construct an event-triggered finite-time fault-tolerant formation tracking controller, which can achieve a time-varying formation control for multiple unmanned aerial vehicles (UAVs) during actuator failures and external perturbations.

Design/methodology/approach

First, this study developed the formation tracking protocol for each follower using UAV formation members, defining the tracking inaccuracy of the UAV followers’ location. Subsequently, this study designed the multilayer event-triggered controller based on the backstepping method framework within finite time. Then, considering the actuator failures, and added self-adaptive thought for fault-tolerant control within finite time, the event-triggered closed-loop system is subsequently shown to be a finite-time stable system. Furthermore, the Zeno behavior is analyzed to prevent infinite triggering instances within a finite time. Finally, simulations are conducted with external disturbances and actuator failure conditions to demonstrate formation tracking controller performance.

Findings

It achieves improved performance in the presence of external disturbances and system failures. Combining limited-time adaptive control and event triggering improves system stability, increase robustness to disturbances and calculation efficiency. In addition, the designed formation tracking controller can effectively control the time-varying formation of the leader and followers to complete the task, and by adding a fixed-time observer, it can effectively compensate for external disturbances and improve formation control accuracy.

Originality/value

A formation-following controller is designed, which can handle both external disturbances and internal actuator failures during formation flight, and the proposed method can be applied to a variety of formation control scenarios and does not rely on a specific type of UAV or communication network.

Details

Aircraft Engineering and Aerospace Technology, vol. 96 no. 3
Type: Research Article
ISSN: 1748-8842

Keywords

Article
Publication date: 24 April 2023

Daniele dos Reis Pereira Maia, Fabiane Letícia Lizarelli and Lillian Do Nascimento Gambi

There is increasing interest in the connection between Industry 4.0 (I4.0) and operational excellence approaches; however, studies on the integration between Six Sigma (SS) and…

Abstract

Purpose

There is increasing interest in the connection between Industry 4.0 (I4.0) and operational excellence approaches; however, studies on the integration between Six Sigma (SS) and I4.0 have been absent from the literature. Integration with I4.0 technologies can maximize the positive effects of SS. The purpose of this study is to understand what types of relationships exist between SS and I4.0 and with I4.0's technologies, as well as the benefits derived from this integration and future directions for this field of study.

Design/methodology/approach

A Systematic Literature Review (SLR) was carried out to analyze studies about connections between I4.0 technologies and SS. SLR analyzed 59 articles from 2013 to 2021 extracted from the Web of Science and Scopus databases, including documents from journals and conferences.

Findings

The SLR identified relationships between SS and several I4.0 technologies, the most cited and with the greatest possibilities of relationships being Big Data/Big Data Analytics (BDA) and Internet of Things (IoT). Three main types of relationships were identified: (1) support of I4.0 technologies to SS; (2) assistance from the SS to the introduction of I4.0 technologies, and, to a lesser extent; (3) incompatibilities between SS and I4.0 technologies. The benefits are mainly related to availability of large data sets and real-time information, enabling better decision-making in less time.

Practical implications

In addition, the study can help managers to understand the integration relationships, which may encourage companies to adopt SS/Lean Six Sigma (LSS) in conjunction with I4.0 technologies. The results also drew attention to the incompatibilities between SS and I4.0 to anticipate potential barriers to implementation.

Originality/value

The study focuses on three previously unexplored subjects: the connection between SS and I4.0, the existing relationships with different technologies and the benefits resulting from the relationships. In addition, the study compiled and structured different types of relationships for SS and I4.0 and I4.0's technologies, identifying patterns and presenting evidence on how these relationships occur. Finally, exposes current trends and possible research directions.

Details

Benchmarking: An International Journal, vol. 31 no. 3
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 15 January 2024

Stephen E. Lanivich, Curt Moore and Nancy McIntyre

This study investigates how attention deficit/hyperactivity disorder (ADHD) in entrepreneurs functions through coping schema to affect entrepreneurship-related cognitions. It is…

Abstract

Purpose

This study investigates how attention deficit/hyperactivity disorder (ADHD) in entrepreneurs functions through coping schema to affect entrepreneurship-related cognitions. It is proposed that the resource-induced coping heuristic (RICH) bridges the conceptual gap between pathological cognitive executive control/reward attributes and cognitive resources, specifically entrepreneurial alertness, cognitive adaptability and entrepreneurial intent.

Design/methodology/approach

With data from 581 entrepreneurs, this study utilizes partial least squares structural equation modeling for analysis. Additionally, a two-stage hierarchical component modeling approach was used to estimate latent variable scores for higher-order constructs.

Findings

Findings indicate the RICH mediates the relationships ADHD has with alertness, cognitive adaptability and entrepreneurial intent.

Originality/value

The RICH is introduced as a mechanism to explain how ADHD indirectly influences entrepreneurial alertness, cognitive adaptability and entrepreneurial intent.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 30 no. 4
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 5 April 2024

Manoj Krishnan and Satish Krishnan

The study aims to drive conceptual clarity around resistance to information technology projects, integrating multiple facets of the phenomenon from earlier studies.

Abstract

Purpose

The study aims to drive conceptual clarity around resistance to information technology projects, integrating multiple facets of the phenomenon from earlier studies.

Design/methodology/approach

The study conducts a meta-synthesis of qualitative studies on resistance to technology projects; it analyzes those studies at a case-specific level, compares and contrasts emergent concepts against each other, and “translates” those to the rest of the studies. The study uses the seven-step meta-ethnography method by Noblit and Hare to reciprocally translate emergent concepts to construct the conceptual model.

Findings

Through meta-synthesis, the study derives a new conceptual model for resistance to information technology projects, exemplifying how the identified antecedents create user resistance and how the phenomenon progresses within organizations.

Research limitations/implications

This study enriches the observations and conclusions of past individual studies while explicating various facets of the mechanisms that generate and progress technology resistance within organizations. It offers fresh insights into the equivocal nature of the phenomenon and the distinctive ways it progresses from individual to group level.

Practical implications

Many ambitious and costly digital transformation efforts do not succeed due to user resistance. Understanding the mechanisms that create user resistance can help organizations manage technology projects better, thereby reducing the technology assimilation gap and protecting returns on related investments.

Originality/value

There have been extensive studies on technology acceptance (enablers) within organizations, while those relating to technology inhibitors are somewhat limited. However, the symmetry of understanding between enablers and inhibitors is vital for organizations to assimilate promising technologies and transform their business models. This model uses a new lens of sensemaking theory to explain how the antecedents trigger perceived threats and resistance behavior; it highlights the nuances around the development of resistance within individuals and its progression to groups. The resultant model offers better generalizability in organizational contexts.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 12 April 2024

Nibu Babu Thomas, Lekshmi P. Kumar, Jiya James and Nibu A. George

Nanosensors have a wide range of applications because of their high sensitivity, selectivity and specificity. In the past decade, extensive and pervasive research related to…

Abstract

Purpose

Nanosensors have a wide range of applications because of their high sensitivity, selectivity and specificity. In the past decade, extensive and pervasive research related to nanosensors has led to significant progress in diverse fields, such as biomedicine, environmental monitoring and industrial process control. This led to better and more efficient detection and monitoring of physical and chemical properties at better resolution, opening new horizons in the development of novel technologies and applications for improved human health, environment protection, enhanced industrial processes, etc.

Design/methodology/approach

In this paper, the authors discuss the application of citation network analysis in the field of nanosensor research and development. Cluster analysis was carried out using papers published in the field of nanomaterial-based sensor research, and an in-depth analysis was carried out to identify significant clusters. The purpose of this study is to provide researchers to identify a pathway to the emerging areas in the field of nanosensor research. The authors have illustrated the knowledge base, knowledge domain and knowledge progression of nanosensor research using the citation analysis based on 3,636 Science Citation Index papers published during the period 2011 to 2021.

Findings

Among these papers, the bibliographic study identified 809 significant research publications, 11 clusters, 556 research sector keywords, 1,296 main authors, 139 referenced authors, 63 nations, 206 organizations and 42 journals. The authors have identified single quantum dot (QD)-based nanosensor for biological applications, carbon dot-based nanosensors, self-powered triboelectric nanogenerator-based nanosensor and genetically encoded nanosensor as the significant research hotspots that came to the fore in recent years. The future trend in nanosensor research might focus on the development of efficient and cost-effective designs for the detection of numerous environmental pollutants and biological molecules using mesostructured materials and QDs. It is also possible to optimize the detection methods using theoretical models, and generalized gradient approximation has great scope in sensor development.

Research limitations/implications

The future trend in nanosensor research might focus on the development of efficient and cost-effective designs for the detection of numerous environmental pollutants and biological molecules using mesostructured materials and QDs. It is also possible to optimize the detection methods using theoretical models, and generalized gradient approximation has great scope in sensor development.

Originality/value

This is a novel bibliometric analysis in the area of “nanomaterial based sensor,” which is carried out in CiteSpace software.

Details

Sensor Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0260-2288

Keywords

Article
Publication date: 9 April 2024

Nichapa Phraknoi, Mark Stevenson and Meng Jia

The purpose of this study is to define and investigate the governance requirements of supply chain finance (SCF).

Abstract

Purpose

The purpose of this study is to define and investigate the governance requirements of supply chain finance (SCF).

Design/methodology/approach

A qualitative analysis of 849 news articles published in UK newspapers (2000–2022) using the Gioia method.

Findings

SCF governance relies on developing capacities for reflexive scrutiny at two stages: (1) prior to entering into an SCF relationship and (2) during its operation. Based on the notion of SCF as a complex adaptive system, we theorise SCF governance requirements as a dual-layered semipermeable boundary. The semipermeability of the two layers allows for a dynamic exchange between the SCF system and its environment. The first layer is the capacity to selectively enable or control the entry and access of certain actors and practices into the SCF system. The second layer is a capacity for ongoing scrutiny of the SCF operation and its development. Further, we identify five aspects of governance to be enabled, i.e. enhancing adaptability, building confidence, improving efficiency, advancing technology and promoting transparency; and four aspects to be controlled, i.e. preventing abuse of power, curbing fraud risk, constraining operational risk and restricting risky extensions to SCF practices.

Practical implications

Our dynamic framework can guide supply chain (SC) members in making decisions about whether to participate, or continue to operate, in an SCF relationship. Moreover, the findings have implications for policymakers and authorities who oversee entry/access and the involvement of SCF providers, particularly, fintech firms.

Originality/value

The study contributes to both the SC and governance literature by providing a systematic analysis of what SCF governance has to accomplish. Our novel contribution lies in its analysis of SCF governance based on a complex adaptive system approach, which expands the existing literature where SCF is described in rather static terms. More specifically, it suggests a need for a dynamic duality of SCF governance through the semipermeable boundary that selectively enables and controls certain SCF actors and practices.

Details

International Journal of Physical Distribution & Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0960-0035

Keywords

Open Access
Article
Publication date: 18 January 2024

Paola Ferretti, Cristina Gonnella and Pierluigi Martino

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…

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Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Originality/value

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.

Details

Meditari Accountancy Research, vol. 32 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

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