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1 – 10 of over 11000Tobias Johansson-Berg and Gabriella Wennblom
The authors study how enabling perceptions (flexibility, reparability and internal and global transparency) of a budgetary control system are formed, and whether enabling…
Abstract
Purpose
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.
Design/methodology/approach
Survey data with answers from 211 managers from a large local government organization in Sweden is analyzed with structural equation modeling.
Findings
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.
Originality/value
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.
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Robert van Kalsbeek, Manda Broekhuis and Kees Jan Roodbergen
The purpose of this paper is to understand which controlling and enabling practices are used, how the numerous supplying partners are managed and how positive network effects are…
Abstract
Purpose
The purpose of this paper is to understand which controlling and enabling practices are used, how the numerous supplying partners are managed and how positive network effects are generated in online service triads (multi-sided platform – supplying partners – consumers).
Design/methodology/approach
A single representative in-depth case study was conducted to refine theory on managing service triads. The main data source consists of field notes collected by one author, who held a temporary position within the organization. Additional data were collected from observations, internal documents, informal talks and 20 interviews.
Findings
The authors found controlling and enabling organizational practices in four main categories on two levels as follows: managing network composition (system level), managing order fulfillment and returns (operations level), category management (both levels) and capability enhancement (both levels).
Research limitations/implications
The authors show that both controlling and enabling practices are present in online service triads. This enables platform owners and supplying partners to share responsibilities for creating positive network effects, i.e. to increase scale, which increases value, which again attracts more suppliers and consumers, which creates more value, etc.
Practical implications
The authors present a range of and controlling and enabling practices that describe how multi-sided platforms can manage numerous supplying partners in an online context.
Originality/value
This study is the first to show that contractual and relational governance is insufficient in service triads in online settings with numerous supplying partners. Further, the authors provide empirical evidence that supply networks continuously adapt over time.
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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.
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Marta Tkaczyk, Anna Salina, Jouni Lyly-Yrjänäinen and Teemu Laine
New service businesses carry opportunities for industrial companies. The different cost management and management control implications of those service businesses deserve…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Emilio Emilio Passetti, Massimo Battaglia, Lara Bianchi and Nora Annesi
The study analyses how management control supports the organisation's response to the COVID-19 pandemic lockdown.
Abstract
Purpose
The study analyses how management control supports the organisation's response to the COVID-19 pandemic lockdown.
Design/methodology/approach
Video interviews with top and middle-level managers who were directly involved in handling the response to the COVID-19 crisis in late winter and spring 2020 form the empirical base. The object-of-control framework and the distinction between organic and mechanistic management controls inform the exploratory case analysis of a large food retail cooperative in Italy.
Findings
Both organic and mechanistic management control mechanisms enabled an immediate response and management of the crisis. The use of cultural, action and results controls supported employees' health and safety coordination, a tight monitoring of financial performance and social interventions in support of the local community.
Originality/value
The study provides original exploratory insights on the use and role of management control in the context of an unprecedented emergency and an unplanned setting (i.e. a pandemic crisis), which is an under-investigated topic in the accounting literature. The study shows how management control operated, linking moral and technical aspects as well as facilitating organisational adaptation and pandemic effects mitigation.
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Sarah Dodds, Rebekah Russell–Bennett, Tom Chen, Anna-Sophie Oertzen, Luis Salvador-Carulla and Yu-Chen Hung
The healthcare sector is experiencing a major paradigm shift toward a people-centered approach. The key issue with transitioning to a people-centered approach is a lack of…
Abstract
Purpose
The healthcare sector is experiencing a major paradigm shift toward a people-centered approach. The key issue with transitioning to a people-centered approach is a lack of understanding of the ever-increasing role of technology in blended human-technology healthcare interactions and the impacts on healthcare actors' well-being. The purpose of the paper is to identify the key mechanisms and influencing factors through which blended service realities affect engaged actors' well-being in a healthcare context.
Design/methodology/approach
This conceptual paper takes a human-centric perspective and a value co-creation lens and uses theory synthesis and adaptation to investigate blended human-technology service realities in healthcare services.
Findings
The authors conceptualize three blended human-technology service realities – human-dominant, balanced and technology-dominant – and identify two key mechanisms – shared control and emotional-social and cognitive complexity – and three influencing factors – meaningful human-technology experiences, agency and DART (dialogue, access, risk, transparency) – that affect the well-being outcome of engaged actors in these blended human-technology service realities.
Practical implications
Managerially, the framework provides a useful tool for the design and management of blended human-technology realities. The paper explains how healthcare services should pay attention to management and interventions of different services realities and their impact on engaged actors. Blended human-technology reality examples – telehealth, virtual reality (VR) and service robots in healthcare – are used to support and contextualize the study’s conceptual work. A future research agenda is provided.
Originality/value
This study contributes to service literature by developing a new conceptual framework that underpins the mechanisms and factors that influence the relationships between blended human-technology service realities and engaged actors' well-being.
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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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
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.
Practical implications
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.
Social implications
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.
Originality/value
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.
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Guido Noto, Carmelo Marisca and Gustavo Barresi
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Jan A. Pfister, Peeter Peda and David Otley
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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