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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.

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.

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.

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.

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.

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.

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).

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.

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.

A literature search was conducted across six databases.

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.

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

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

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.

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

This paper aims to explore how changes in the coercive and enabling orientations of the organizational rule system influence the attention managers pay to rules.

The findings of a case study covering a multinational energy company, which are interpreted based on insights from the coercive/enabling bureaucracy literature and the evolution of rules literature, help explain how rules can direct attention.

The findings suggest that the tensions between corporate management’s intentions for an organization’s rule system and the attention middle (country) managers pay to those rules were the main driver of dialectic changes in the rule system. The more coercive the rule system became, the more middle managers diverted their attention away from rule compliance. The paper shows how the dialect change process constituted a dynamic interaction between mindful “rule setters” and mindful “rule followers.” The alignment between intentions and attention was reestablished by better balancing the coercive and enabling orientations of the rule system: enabling better flexibility, enhancing internal transparency based on local business logic and improving global transparency through closer alignment of local and global growth and efficiency goals. Surprisingly, the repair characteristic was not as important.

The findings contribute to the literature by showing how the enabling and coercive characteristics of an organizational rule system constitute managerial attention artifacts. The paper demonstrates how tensions between corporate intentions and local contingencies in the context of global organizations can lead to constrictive change and create a win-win situation for both central and local actors by better balancing the coercive and enabling orientations of the rule system. It also offers new insights into the dialectic change process in an organization’s rule system based on attention view toward organizational rules.

The human system is developing into a global biocultural superorganism. However, in the process of aligning a stable global goal state, contemporary human control systems appear to be inadequate structures. The purpose of this paper is to help humanity contextualize the nature of our highest control systems and guide future structural control system decisions, by proposing the application of an Information-Energy Metasystem Model (IEMM).

IEMM is an evolutionary-cybernetic model built with biological, anthropological, and historical data, and constructed utilizing two cybernetic theories: metasystem transition theory and control information theory (CIT). The IEMM suggests that major control transitions are dependent on specific information-energy control and feedback properties.

Throughout our evolutionary history humans have stabilized three distinct metasystems in the general organization of bands/tribes stabilized by language-hunting feedback, chiefdoms/kingdoms stabilized by writing-agricultural feedback, and nation-states stabilized by printing press-industrial feedback. In the future, IEMM predicts that new global (or “glocal”) controls based on the internet as an information medium, and renewable energy as an engine for stabilization, could potentially generate a fourth metasystem. However, this is largely dependent on our own ability and willingness for fundamental structural control innovation.

This is the first paper to analyze the contemporary control system structure within the context of the whole of human evolution.