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1 – 10 of over 207000This study aims to synthesize qualitative research in the accounting and management literature that builds on the concept of enabling formalization. The framework for the…
Abstract
Purpose
This study aims to synthesize qualitative research in the accounting and management literature that builds on the concept of enabling formalization. The framework for the meta-synthesis integrates formal management control system (MCS) design applying the package typology and two modes of MCS use, namely, diagnostic and interactive.
Design/methodology/approach
The meta-synthesis is based on 34 case studies gathered by a systematic literature search. Qualitative research mining software (Leximancer) was used to facilitate an initial analysis, upon which an in-depth manual analysis was conducted.
Findings
The findings indicate that the generic features of enabling formalization – specifically, flexibility and repair – help employees better deal with inevitable contingencies in their daily work through continuous self-improvement. In many circumstances, there is a need to change common organizational practices, which sometimes requires realignment to direct employee behavior toward goal congruence. The (temporary) coercion of employees does not seem to cause dysfunctional behavior or resistance as long as the broader MCS package follows the design features of enabling formalization – specifically, transparency. The interactive use of personnel/cultural controls appears to play a crucial role within the whole MCS package in balancing tensions between coercion and enabling formalization.
Originality/value
This study adds to the understanding of formal MCS design characteristics perceived by managers and employees as enabling. Furthermore, it shows how managers of these organizations use formal MCS under enabling formalization.
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Josep Bisbe, Anne-Marie Kruis and Paola Madini
Recent accounting research has connected the coercive and enabling types of formalisation (C/E) (Adler and Borys, 1996) with the distinction between diagnostic and interactive…
Abstract
Recent accounting research has connected the coercive and enabling types of formalisation (C/E) (Adler and Borys, 1996) with the distinction between diagnostic and interactive controls (D/I) proposed by Simons (1995, 2000) to tackle research questions on complex control situations involving both the degree of employee autonomy and patterns of management attention. The diverse conceptual approaches used for connecting C/E and D/I have led to fragmentation in the literature and raise concerns about their conceptual clarity. In this paper, we assess the conceptual clarity of various forms of connection between C/E and D/I. Firstly, we conduct an in-depth content analysis of 59 recent papers, and inductively identify three points of conceptual ambiguity and divergence in the literature (namely, the perspective from which a phenomenon is studied; whether categories capture choices driven by design or by style-of-use; and the properties of control systems). We also observe that the literature proposes various forms of connection (i.e. coexistence, inclusion, and combination approaches). Secondly, we use the three detected points of ambiguity and divergence as assessment criteria, and evaluate the extent to which conceptual clarity is at risk under each form of connection. Based on this assessment, we provide guidelines to enhance the conceptual clarity of the connections between C/E and D/I, propose several research models, and indicate opportunities for future research in this area.
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Robin R. Radtke and Sally K. Widener
The purpose of this chapter is to explore aspects of both enabling and coercive control usages and to extend the literature stream by integrating relevant ethical variables at…
Abstract
Purpose
The purpose of this chapter is to explore aspects of both enabling and coercive control usages and to extend the literature stream by integrating relevant ethical variables at both the level of the individual and the group. We also provide multiple ideas for future research studies.
Methodology/approach
An overview of prior literature in management control systems is presented with an aim toward identifying gaps in research knowledge.
Findings
As a result of our investigation into the intersection between management control and ethics, it is evident that there are many future areas ripe for enquiry.
Research implications
This study contributes theoretically by conceptualizing the integration of ethical considerations with how control systems are used, and then offering ideas for future research directions.
Originality/value
Our research investigates the intersection between management control and ethics. To the best of our knowledge, we are the first to delve into this critical area.
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Elodie Allain and Claude Laurin
The purpose of this paper is to explore how and why the uses (enabling or controlling) of an activity-based costing system could cause difficulties in implementing such a cost…
Abstract
Purpose
The purpose of this paper is to explore how and why the uses (enabling or controlling) of an activity-based costing system could cause difficulties in implementing such a cost system.
Design/methodology/approach
The authors conducted a case study in a French insurance company. Three successive research periods were undertaken: from March to August 2005, between October 2008 and June 2009, and in 2012. In total, 51 interviews were conducted during these periods. Other useful information was also collected through conversations, observation, and through the consultation of internal documents.
Findings
The results show that designing a cost system aimed at being simultaneously used in controlling and enabling ways can generate important difficulties. Furthermore, the results show that attempting to get around these difficulties could result in investing significant amounts of resources with no guarantee of success.
Research limitations/implications
Beyond the difficulties of extending the scope of application of case studies, the study was conducted in an organization involved in the insurance industry which could further limit its general applicability.
Practical implications
Based on the experience at Rassura, the authors argue that managers should be aware that designing and implementing a cost system that can simultaneously be used in both controlling and enabling ways is a very difficult, if not an insurmountable challenge.
Originality/value
The results highlight that one important characteristic of a cost system, how it is used, could explain, at least partially, implementation difficulties related to technical challenges, resistance to change and lack of resources.
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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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Kevin Baird, Sophia Su and Rahat Munir
This study aims to reinforce the important role of management control systems (MCSs) in managing change through adopting a unique approach to the conceptualisation of Simons’…
Abstract
Purpose
This study aims to reinforce the important role of management control systems (MCSs) in managing change through adopting a unique approach to the conceptualisation of Simons’ (1995) levers of control, specifically focussing on the enabling (beliefs and interactive) and constraining (boundary and diagnostic) levers of control and empirically examining their association with management innovation and organisational performance.
Design/methodology/approach
A mail survey questionnaire was used to collect data, with the Dillman (2007) tailored design method used in regards to the development of questions, and the personalisation and distribution procedures. A total of 645 questionnaires were distributed to either the Financial Controller or Chief Financial Officer of manufacturing business units identified in the OneSource database.
Findings
The findings reveal that the use of enabling controls was directly associated with organisational performance and with three management innovation dimensions (new structures, processes and practices) with new structures positively associated with organisational performance. It was also found that the use of constraining controls was indirectly, through the extent of adoption of new management techniques, associated with organisational performance.
Practical implications
The findings have important implications for managers in respect to how they use controls to enhance innovation and organisational performance.
Originality/value
The findings highlight the importance of the use of MCS, specifically both enabling and constraining controls, in facilitating change (management innovation) and performance. Hence, the findings provide empirical evidence in support of Simons’ (1995, 2000) theoretical assertion that the levers coexist to provide benefits to organisations.
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Kevin Baird, Sophia Su and Rahat Munir
The purpose of this paper is to examine the association between Simons’ (2000) enabling (beliefs and interactive) use of controls with employee empowerment, and the subsequent…
Abstract
Purpose
The purpose of this paper is to examine the association between Simons’ (2000) enabling (beliefs and interactive) use of controls with employee empowerment, and the subsequent influence on organisational performance.
Design/methodology/approach
A survey questionnaire was distributed to 636 Australian manufacturing organisations.
Findings
The findings indicate that the enabling use of controls is associated, both directly and indirectly, through the level of employee empowerment, with organisational performance.
Originality/value
This paper provides an initial empirical insight into the relationship between the use of controls with the level of employee empowerment. The findings highlight the significant interrelationship between the enabling use of controls and employee empowerment and the importance of both facets in enhancing organisational performance.
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Maria Beatriz Gonzalez-Sanchez, Cristina Gutiérrez-López and Mercedes Barrachina Palanca
There is an increasingly growing interest in treading beyond the traditional university goals of teaching and research to focus on their contribution to society through knowledge…
Abstract
Purpose
There is an increasingly growing interest in treading beyond the traditional university goals of teaching and research to focus on their contribution to society through knowledge transfer (KT) performance activities. This paper aims to determine how performance management systems (PMSs) encourage lecturers to engage in the transfer of knowledge from higher education institutions (HEIs) to society.
Design/methodology/approach
This study is based on a sample of 3,812 Spanish university lecturers surveyed about different PMS tools – strategic plans, budgeting, meetings and reward systems – and different KT activities – research and development contracts, patents, extended patents, licenses, services and spin-offs – for the 2011–2016 period. A logit model was applied for the statistical analyzes.
Findings
As expected, enabling the use of these tools generally increases the probability of producing KT while only in some cases does coercive use reduce it. Moreover, combining enabling and coercive uses does not increase the likelihood of KT performance.
Practical implications
University policymakers and managers should reduce the gap between KT and research and teaching by, for example, examining the effects of their performance management practices on scholars’ perceptions and their subsequent behavior.
Originality/value
Despite previous literature states that coercive use decreases performance, the authors reveal that this is not the case for KT performance in HEIs. According to the findings, a specific record of KT, i.e. a coercive strategic plan tool, has a consistently positive effect on all four KT activities as follows: R&D contracts, patents, extended patents and licenses.
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Bhaveshkumar Nandanram Pasi, Subhash K. Mahajan and Santosh B. Rane
The purposes of this research article are as follows: to explore the understanding of the Industry 4.0 (I4.0) concept among Indian manufacturing industries, to determine the…
Abstract
Purpose
The purposes of this research article are as follows: to explore the understanding of the Industry 4.0 (I4.0) concept among Indian manufacturing industries, to determine the motivating factors for I4.0 implementation, to identify I4.0 enabling technologies which are used by Indian manufacturing industries and assess their sustainability, to explore the impact of above identified enabling technologies on sustainability pillars, to determine how Indian manufacturing industries interpret the concept of I4.0 and to develop a road map for I4.0 implementation and sustainability.
Design/methodology/approach
To perform this research work, a dual research methodology was adopted. Questionnaires were sent to 16 Indian manufacturing industries, and expert interviews were conducted with seven experts who have been practicing the I4.0 concept since the last three years in their business. Also, a sustainability measurement tool was developed to measure the sustainability of the used I4.0 enabling technologies.
Findings
In this research article, it is found that smart sensors and robot arms have high sustainability, whereas cyber physical systems (CPSs) and big data analytics have low sustainability. During an expert interview, it has been found that adoption of the I4.0 concept in Indian manufacturing industries is creating job loss fear in employees. Also, it is found that Indian workers must be trained to adopt and sustain I4.0 enabling technologies.
Research limitations/implications
The sustainability of I4.0 enabling technologies in Indian manufacturing industries was indicated by analyzing responses received through questionnaires and expert interviews. There are other measures of sustainability which are beyond this study. Further studies are expected to fill the gap.
Practical implications
The authors have explored reasons for low sustainability of I4.0 enabling technologies in Indian manufacturing industries, suggested a road map for its implementation and sustainability and identified the relationship between different parameters (such as job loss, job creation, workers’ qualification and business profit) and I4.0 sustainability, therefore helping Indian organizations to develop sustainable manufacturing systems based on the I4.0 concept.
Originality/value
This research article gives an idea about sustainability of I4.0 enabling technologies in Indian manufacturing industries.
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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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