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Article
Publication date: 1 March 1998

Rajesh Aggarwal, Zabihollah Rezaee and Ramesh Soni

To remain competitive in today's global marketplace multinational organizations have to adopt advance computer and communication technologies, such as expert systems…

Abstract

To remain competitive in today's global marketplace multinational organizations have to adopt advance computer and communication technologies, such as expert systems, neural networks, and global electronic data interchange (EDI). Global EDI transcends traditional corporate and national boundaries; therefore, to maintain availability, confidentiality and integrity of data, the management must develop internal control mechanisms. This paper discusses both the external and internal risks and control activities related to the standardization of hardware, software, and communication protocols, the availability of global networks, the existence of cultural and language barriers, and the importance of legal considerations. Data confidentiality and integrity controls such as access control, encryption, traffic padding, routing control, cable protection, notarization services, acknowledgment control, and audit trail are important for controlling risk in global EDI.

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International Journal of Commerce and Management, vol. 8 no. 3/4
Type: Research Article
ISSN: 1056-9219

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Article
Publication date: 14 December 2017

Julia Kornacker, Rouven Trapp and Katharina Ander

The purpose of this paper is to advance the understanding of the “globalisation” of management control systems (MCSs) by investigating whether and why budget control

Abstract

Purpose

The purpose of this paper is to advance the understanding of the “globalisation” of management control systems (MCSs) by investigating whether and why budget control structures established in German headquarters (HQs) are transferred to their Chinese subsidiaries and whether and why these structures are (not) used as intended by the HQs.

Design/methodology/approach

The research is based on a field study comprising 23 multinational companies (MNCs). Following a dyadic research design, representatives of the German HQs and Chinese subsidiaries were interviewed. Data were collected during 58 semi-structured interviews with 78 management accountants and managers. Based on cross-case analyses, commonalities and differences were identified that provide insights into contextual influences that shape the way, in which global MCSs are de facto used at the subsidiary level.

Findings

The study provides evidence for different receptions at the subsidiary level. While the budget control structures established in the German HQs guide managerial decision-making in some cases, they get modified or even rejected in others. The findings suggest that these receptions are particularly contingent on the perceived utility of budget control structures among the locals, which is interrelated with the perceived predictability of future developments. In particular, the findings suggest that HQs may impact the paths of travel, given that an ex ante adjustment of global budget control structures may reinforce the reproduction of practices at the local level. The decision to adjust the structures is contingent on organisational characteristics.

Research limitations/implications

The paper encourages further research on the contextual influences that impact how MCSs established at the HQ level are used at the subsidiary level. The paper focuses primarily on environmental peculiarities, which are potentially less important for management control devices other than budget control. Thus, the generalisability of the findings of this paper to other management control devices may be limited.

Practical implications

The findings suggest that MNCs should consider how foreign employees receive global MCSs established at the HQ level and take the locals’ perception of the utility of structures into account. Adjusting global structures without undermining them may reinforce their reproduction at the local level.

Originality/value

Based on a field study approach, the paper provides the first cross-case analysis that sheds light on the contextual influences on the ways, in which global budget control structures are used in foreign subsidiaries. Moreover, the simultaneous consideration of the HQ and subsidiary levels allows for an exploration of the complex interplay between actions and perceptions at the different levels. Eventually, the paper provides first evidence on the globalisation of management control structures within a setting with considerable economic, political and cultural disparities. The paper encourages and serves as a point of departure for further research culminating in a framework comprising important drivers of the globalisation of MCSs at different levels (e.g. environmental, organisational, individual).

Details

Qualitative Research in Accounting & Management, vol. 15 no. 1
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 17 June 2006

Timothy Kiessling and Michael Harvey

As organizations have expanded globally, control mechanisms utilized in the past may need to be supplemented with a new type of personnel, that of the inpatriate…

Abstract

As organizations have expanded globally, control mechanisms utilized in the past may need to be supplemented with a new type of personnel, that of the inpatriate. Expatriates were the most widely used staffing for corporate control, but due to various issues, a complementary set of employees to facilitate corporate goals could be utilized. Inpatriation, as a practical and conceptual means to augment expatriation, is discussed, compared with, and contrasted to, expatriation. This research explores the use of inpatriates in facilitating global control.

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Multinational Business Review, vol. 14 no. 2
Type: Research Article
ISSN: 1525-383X

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Book part
Publication date: 9 August 2016

Ginka Toegel and Karsten Jonsen

This chapter is about how leaders attempt to move from traditional to shared leadership and why they often cannot. We develop a new theoretical framework to examine…

Abstract

This chapter is about how leaders attempt to move from traditional to shared leadership and why they often cannot. We develop a new theoretical framework to examine whether leaders are willing to shift control from themselves to their followers and thus promote shared leadership in their teams. We argue that control shifts, while necessary for shared leadership, are particularly difficult for leaders to enact. This is because leadership is often closely bound with power and status in the organization, a reality of organizational life that is often overlooked in the quest for new forms of leadership, such as shared leadership. Our contribution lies in examining leaders’ ability to enact shared leadership through the lenses of primary and secondary control, and situating control shift in the context of global leadership including selected cultural dimensions, complexity, and paradoxes.

Details

Advances in Global Leadership
Type: Book
ISBN: 978-1-78635-138-8

Keywords

Content available
Article
Publication date: 10 September 2020

Navin Kumar, Kamila Janmohamed, Jeannette Jiang, Jessica Ainooson, Ameera Billings, Grace Q. Chen, Faith Chumo, Lauren Cueto and Amy Zhang

The Framework Convention on Tobacco Control (FCTC) has been broadly successful but less so in the Global South. This paper aims to effectively design interventions that to…

Abstract

Purpose

The Framework Convention on Tobacco Control (FCTC) has been broadly successful but less so in the Global South. This paper aims to effectively design interventions that to mitigate tobacco-related harms in the Global South, further understanding of interventions in this environment will be helpful, in line with FCTC recommendations. The first objective was to locate and review all published literature relating to tobacco control interventions in the Global South. The second objective was to provide information on research trends within Global South tobacco control interventions.

Design/methodology/approach

A literature search was conducted across six databases.

Findings

Despite the FCTC detailing the significance of the research, studies are still lacking in the Global South. There are significant research gaps such as longitudinal studies, harm reduction and randomized controlled trials.

Research limitations/implications

Limitations arose from differences in study designs of reviewed studies, making it more complex to assess all studies under the same rubric.

Practical implications

Results indicate significant potential for tobacco control interventions in the Global South, potentially moving toward FCTC goals, but also highlight several areas of concern.

Originality/value

There is much evidence on the effectiveness of tobacco control in the Global North, especially in some parts of Europe and the USA. However, the evidence base in the Global South is far more limited. This paper provides an overview of Global South tobacco control interventions and suggests areas of concern, in line with the FCTC 15 years on.

Details

Drugs and Alcohol Today, vol. 20 no. 3
Type: Research Article
ISSN: 1745-9265

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Book part
Publication date: 15 July 2020

Yvonne R. Masakowski

Advances in Artificial Intelligence (AI) technologies and Autonomous Unmanned Vehicles are shaping our daily lives, society, and will continue to transform how we will…

Abstract

Advances in Artificial Intelligence (AI) technologies and Autonomous Unmanned Vehicles are shaping our daily lives, society, and will continue to transform how we will fight future wars. Advances in AI technologies have fueled an explosion of interest in the military and political domain. As AI technologies evolve, there will be increased reliance on these systems to maintain global security. For the individual and society, AI presents challenges related to surveillance, personal freedom, and privacy. For the military, we will need to exploit advances in AI technologies to support the warfighter and ensure global security. The integration of AI technologies in the battlespace presents advantages, costs, and risks in the future battlespace. This chapter will examine the issues related to advances in AI technologies, as we examine the benefits, costs, and risks associated with integrating AI and autonomous systems in society and in the future battlespace.

Details

Artificial Intelligence and Global Security
Type: Book
ISBN: 978-1-78973-812-4

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Article
Publication date: 19 March 2018

Lee D. Parker and Lai Hong Chung

The purpose of this paper is to investigate the construction of social and environmental strategies and the related implementation of management control by a key…

Abstract

Purpose

The purpose of this paper is to investigate the construction of social and environmental strategies and the related implementation of management control by a key organisation located in a pivotal Asian location in the global hospitality industry. In doing so, it sets out to elucidate the forms and processes of strategic social and environmental control as well their relationship to the traditional financial control system.

Design/methodology/approach

The study employs field-based case study of a single case operating in both regional and global context. Drawing upon documentary, survey and interview sources, the study employs structuration theory to inform its design and analysis.

Findings

The findings reveal the interaction of top-down global corporate framing and bottom-up local-level staff initiatives that combine to develop a locally focussed and differentiated social and environmental programme and expedite an associated management control and accountability system. The study also reveals the dominance of the traditional financial control system over the social and environmental management control system and the simultaneously enabling and constraining nature of that relationship.

Practical implications

Signification and legitimation structures can be employed in building social and environmental values and programmes which then lay the foundations for related discourse and action at multiple levels of the organisation. This also has the potential to facilitate modes of staff commitment expressed through bottom-up initiatives and control, subject to but also facilitated by the dominating influence of the organisation’s financial control system.

Social implications

This study reveals the importance of national and regional governmental, cultural and social context as both potential enablers and beneficiaries of organisational, social and environmental strategy and control innovation and implementation.

Originality/value

The paper offers an intra-organisational perspective on social and environmental strategising and control processes and motivations that elucidates forms of action, control and accountability and the relationship between social/environmental control and financial control agendas. It further reveals the interaction between globally developed strategic and control frameworks and locally initiated bottom-up strategic initiatives and control.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 January 2005

Zheng Wang, Jie Zhang and Felix T.S. Chan

To introduce a Petri nets model that describes a networked manufacturing system and its dynamics.

Abstract

Purpose

To introduce a Petri nets model that describes a networked manufacturing system and its dynamics.

Design/methodology/approach

A hybrid Petri nets model is constructed, the continuous part of which is to describe the dynamics of the production process within a manufacturing system and the discrete part of which is to describe the dynamics of the ordering and delivering process between every two manufacturing systems. In addition, the mathematical formulation of the dynamics of networked manufacturing systems is proposed to describe its behaviors in detail. Based on the model, the control system architecture of networked manufacturing systems is constructed to make and execute the production plan, solve the conflicts among manufacturing systems and realize the reconfiguration of the network.

Findings

There are two key aspects in the dynamics of this hybrid system: first, in the continuous part of this hybrid system, the production process, the variables are discrete. Accordingly, the change of the systems states is not always continuous. Second, in the discrete part of this hybrid system the control variables are actually the safety and objective inventory levels and the minimum quantity of cumulative orders to trigger deliveries which determine the time and quantities of ordering or delivery. However, the relations between them are non‐linear.

Originality/value

Based on the model, the control system architecture of networked manufacturing systems can be constructed to make and execute the production plan, solve the conflicts among manufacturing systems and realize the reconfiguration of the network.

Details

Journal of Manufacturing Technology Management, vol. 16 no. 1
Type: Research Article
ISSN: 1741-038X

Keywords

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Article
Publication date: 9 April 2019

Parth Patel, Brendan Boyle, Mark Bray, Paresha Sinha and Ramudu Bhanugopan

The purpose of this paper is to examine the control mechanisms used by multinational corporations (MNCs) from emerging economies to manage their subsidiaries in developed…

Abstract

Purpose

The purpose of this paper is to examine the control mechanisms used by multinational corporations (MNCs) from emerging economies to manage their subsidiaries in developed countries and their implications for human resource management practices.

Design/methodology/approach

The paper draws on data collected through in-depth case studies and interviews with senior subsidiary managers of 12 major Indian information technology (IT) MNCs operating in Australia.

Findings

Indian IT MNCs rely heavily on the use of people-centric controls exerted through global staffing practices (via the transfer of parent-country nationals), which, in turn, influence their subsidiary’s discretion over their HR practices. The use of people-centric controls allows Indian IT multinationals to replicate parent-country HRM practices in their Australian subsidiaries in an ethnocentric manner and significantly leverage the people-based competitive advantages from India through short- and long-term expatriate assignments.

Research limitations/implications

The study investigates control and HRM practices from a single country and a single industry perspective. It provides an insight into the normative means of control in foreign subsidiaries of MNCs and enhances our understanding by explaining the integrated relationship that control mechanisms (and their people-centric components) have with HRM practices including the global staffing approaches and expatriate management practices of emerging MNCs.

Practical implications

Indian MNCs are using their business model to leverage the Australian immigration and skilled visa programme to maintain cost advantages. However, the immigration legislation in developed countries needs to be capable of allowing emerging multinational corporations (EMNCs) to maintain such advantages as developed countries seek to attract foreign direct investment from emerging economies.

Originality/value

The results indicate that the control practices of EMNCs are similar to the controls exerted by MNCs from developed countries. They also show that EMNCs do not adopt a portfolio approach to global staffing, and that the people-centric components of their control have a clear impact on their subsidiaries’ HRM practices.

Details

Personnel Review, vol. 48 no. 4
Type: Research Article
ISSN: 0048-3486

Keywords

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Article
Publication date: 1 February 1987

John J. Dyment

A global corporation will have to be managed very differently than either a domestic or a multinational company. The management control system must be designed to suit the…

Abstract

A global corporation will have to be managed very differently than either a domestic or a multinational company. The management control system must be designed to suit the global strategy.

Details

Journal of Business Strategy, vol. 7 no. 4
Type: Research Article
ISSN: 0275-6668

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