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The implementation of control systems allows marketing managers to improve operational decisions and organizational results. This paper aims to identify the relationship between control combinations and organizational results and analyze the relationships between the variables attributed to the marketing managers and with marketing control combinations. Decisions involving marketing control combine formal and informal mechanisms and generate control systems that have a favorable relationship with organizational results.

The paper is based on 301 cross-sectional surveys among marketing managers. The classification procedure based on metric distance was implemented to identify the marketing control combinations. A hierarchical cluster analysis was carried out with perceptions about formal and informal control, to validate the control combination classifications. Finally, a discriminant analysis and ANOVA test were carried out for exploring factors associated with the managers. The data analysis was supported by IBM SPSS Statistics 24 software.

The authors found evidence that, when managers perceive high-control systems, the perception of non-financial and financial results is always better, but the presence of high-clan control also returns optimal results. In addition, the manager's satisfaction levels and work motivation are higher with high control systems than with other control systems.

This study contributes to the existing knowledge by providing a broader empirical basis to extend conceptual frameworks about marketing control combinations that emerge in practice.

企業設置營銷控制系統來進行營銷控制,這可讓市場經理能改善其營運決策和組織成果。本文擬確定控制合併與組織成果的關係;本文亦擬分析涉及市場經理的變數與營銷控制合併的關係。涉及營銷控制的決策會結合正式和非正式的機制,而這些決策會帶來與組織成果有良性關係的控制系統。

本研究乃基於對市場經理進行的301項橫斷調查。研究人員實施基於度量距離的分類程式,來確定營銷控制合併;為了證實有關的控制合併分類是正確的,研究人員就對正式控制和非正式控制的觀感和看法、進行了階層式分群法分析;最後,研究人員進行了判別分析和變異數分析 (ANOVA), 以探索與經理有關聯的因素。有關的數據分析得到IBM公司的SPSS (統計產品與服務解決方案) Statistics 24 (統計軟體) 的支持。

我們證實了、若主管感知高控制的系統,其對非財務結果和財務結果的看法必會較好的,但高社群控制亦會帶來最佳的結果。我們亦證實了高控制系統,較其它控制系統,更能提高主管的滿意程度和工作動機。

本研究提供了一個更廣闊的經驗基礎,以擴展涉及在實踐中出現的營銷控制合併的概念框架,就此,本研究豐富了這方面的知識。

The purpose of this paper is to examine the relationship between accounting conservatism and pledging of shares by controlling shareholders of a firm to obtain a loan. The pledging of shares by the controlling shareholders of a firm results in alterations to the payoff and risk structure for these shareholders. Since accounting numbers have valuation implications, pledging of shares by a controlling shareholder has an impact on accounting policy choices made by the firm. The purpose of this paper is to examine the impact of controlling shareholder share pledging to obtain a loan on a specific accounting policy choice, namely, conservatism.

The paper uses a large data set from India comprising 14,786 firm years consisting of 1,570 firms belonging to 58 industries for a period of 11 years (2009–2019). The authors use ordinary least square regression with robust standard errors. The authors conduct robustness checks and the results are consistent across alternative statistical methodologies and alternative measures of the primary dependent and independent variables.

The primary results show that pledging of shares by the controlling shareholders results in higher conditional conservatism and lower unconditional conservatism. Further analysis reveals that the relationship is stronger when the controlling shareholder holds a majority ownership in the firm. Additionally, the results show that for business group affiliated firms, which are unique to developing countries, both the conditional and the unconditional conservatism are incrementally lower when the controlling shareholder pledges the shares. For family firms with a family member as CEO, the conditional conservatism is incrementally higher and the unconditional conservatism is incrementally lower. Finally, the authors show that the results hold when the pledge intensity variable is measured with a one-year lag and finally, the authors show that conditional conservatism is incrementally higher in the year of the increase in the pledge and the year after, but there is no such incremental impact on unconditional conservatism.

The research is limited to the listed firms in India. Since majority of the listed firms are controlled by families and the family firms around the world are heterogeneous the findings of the research may not be applicable to other countries.

The study has implications for policy-making and monitoring of the pledging by the controlling shareholders. It also helps the investors in making investment decisions with respect to family firms in India.

The study is unique as it focuses on the relationship between pledging of shares by the controlling shareholders and its impact on accounting conservatism. To the best of the authors’ knowledge, this is the first research integrating these two aspects.

Safety professionals' primary job is to execute safety control measures towards frontline personnel, and previous studies focus on the effectiveness of such controls. Rare research efforts, however, have been devoted to the effectiveness of management control measures towards safety professionals themselves. This study aimed to fill up this knowledge gap by examining whether safety professionals under differing management control configurations differ in their work attitudes, including affective commitment, job satisfaction, career commitment and intention to quit.

Drawing on a holistic view of control, five forms of management control, i.e. outcome control, process control, capability control, professional control and reinforcement, were investigated. A cross-sectional questionnaire survey targeting at construction safety professionals was conducted. The latent profile analysis approach was employed to identify how the five forms of management control are configured, i.e. identifying the distinctive patterns of control profiles. The Bolck–Croon–Hagenaars method was then used to examine whether safety professionals' work attitudes were different across the identified control profiles.

Seven distinct control profiles were extracted from the sample of 475 construction safety professionals. The overall test of outcome means showed that mean levels of affective commitment, job satisfaction and intentions to quit were significantly different across the seven profiles. The largest that was also the most desirable subgroup was the high control profile (n = 161, 33.9%). The least desirable subgroups included the low control profile (n = 75, 15.8%) and the low capability and professional control profile (n = 12, 2.5%). Pairwise comparison suggested that capability, professional and process controls were more effective than outcome control and reinforcement.

In theory, this study contributes to the burgeoning literature on how to improve the effectiveness of control measures targeted at safety professionals. The results suggested that effective management controls involve a fine combination of formal, informal, process and output controls. In practice, this study uncovers the ways in which managers leverage the efforts of safety professionals in achieving safety goals. Particularly, it informs managers that the control configurations, instead of isolated controls, should be executed to motivate safety professionals.

The COVID-19 pandemic found deliberate and idiosyncratic adoption of telecommuting and other flexibility practices across industries. With the pandemic waning, many organizations adopted various models for employee work locations. Based on Self-Determination Theory and Social Comparison Theory, the authors examine the impact of the dissonance between employee preference for their work location and enforced work location norms and its impact on general well-being and organizational commitment.

The authors’ empirical study is based on a sample of 881 respondents across multiple industries in India over six months of the COVID pandemic. The authors use PLS-SEM for data analysis to examine the model and the moderating influence of individual resilience on control at work.

The authors find that increased dissonance between work locations reduces general well-being, control and work. Further, higher individual resilience reduces the impact of this dissonance on control at work.

The study informs policy and practices that choice of work location is important for employees to feel a higher sense of control, impacting their affective commitment and general well-being. While implementation of policies across an organization for varying job roles and complexities presents a challenge, practitioners may ignore this need of employees at their peril, as employees are likely to demonstrate lower well-being, engagement and organizational commitment and eventually leave.

This study is significant as it provides relevant scholarship based on the COVID-19 pandemic, guiding practice on future ways of working. This study further supports the impact of an individual's sense of control on where work is done. The authors build a strong theoretical foundation to justify the impact of the lack of autonomy in the emerging working norms on employees' general well-being and organizational commitment.

Digital transformation and innovation-driven development have become an international consensus. The purpose of this paper is to examine the effects of relationships, mechanisms and economic consequences between digital transformation and enterprise innovation quality in order to provide a benchmark for developing countries to implement digital transformation strategies and innovation-driven strategies and provide a major support for economic recovery in the post-coronavirus disease 2019 (COVID-19) era.

Using microdata from A-share listed enterprises in Shanghai and Shenzhen from 2010 to 2021, this study examines the relationship between digital transformation and enterprise innovation quality and further reveals the internal logic and economic consequences of digital transformation to improve enterprise innovation quality through the mediating effect and moderating effect models.

The results demonstrate that digital transformation is beneficial for improving enterprise innovation quality. The heterogeneity test demonstrates that digital transformation has a larger effect on improving enterprise innovation quality in non-state-owned enterprises and eastern enterprises in China. The mechanism test demonstrates that digital transformation can improve enterprise innovation quality by improving internal control quality and analyst attention. Furthermore, with the increase in enterprise innovation inputs, digital transformation plays a significantly stronger role in improving enterprise innovation quality. The extended analysis demonstrates that digital transformation can significantly improve enterprise financial performance by improving innovation quality.

First, the construction of the core explanatory variable digital transformation index in this study is based on the Python data analysis software, which calculates the frequency of digital transformation in the text of the business situation analysis portion of the annual report of the listed companies and then obtains the degree of digital transformation of the company in this year. There may be some deviation from the degree of digital transformation in the actual production and operation of enterprises. Second, in addition to internal control quality and analyst attention, are there other mediating mechanisms for the impact of digital transformation on the quality of enterprise innovation? Third, whether the moderating effect of innovation input on digital transformation and innovation quality is related to human capital factors of the research and development (R&D) team, such as the technical background of R&D personnel, etc.

This study enriches the relevant theories of digital transformation and broadens the research boundaries of digital transformation and enterprise innovation. This study's result provides an empirical basis for enterprises to improve enterprise innovation quality and financial performance from the perspective of digital transformation at the micro level and points out specific practical directions, combining theory with practice.

The study aims to determine whether audited organizations experience differences between external audits and official controls.

A survey among 100 organic food producers was conducted to explore differences regarding the usability of external audits and official controls. The survey was conducted in 2020 using the computer-assisted telephone interview (CATI) method supplemented by the computer-assisted web interview (CAWI) method. Organizations processing organic farming products in Poland were chosen for the study.

Three primary benefits associated with external audits and official controls were identified, i.e. (1) enabling and initiating activities related to the improvement of the organization, (2) improving the financial performance of the organization and (3) enhancing credibility. For most organizations, the assessment of these features was at the same level for both external audits and official control. However, if these assessments differed, commercial audits were assessed at a higher level than official controls.

The study is limited to only one specific type of manufacturing organization and one European country.

The literature review shows some conceptual differences between audits and official controls, but the results of this study show that the business environment does not perceive these differences as significant. Thus, the value of the study is reflected in the conclusion that both external audits and official controls are considered useful and credible approaches to monitoring the quality within the organization, which allows us to state that external evaluation is generally seen as an opportunity to improve the performance of the organization.

The purpose of this study is to assess the correlations between the e-entrepreneurial intentions, attitude toward e-entrepreneurship, subjective norms, perceived behavior control, attitude toward risk and entrepreneurial knowledge of Jordanian business students to start an online business and the e-entrepreneurial intention.

A sample of 392 undergraduate business students from different Jordanian public and private universities participated in the study. Data were collected using an online survey-based questionnaire (i.e. Google Forms) using emails and social media platforms (i.e. WhatsApp, Facebook, etc.); reliability and validity tests were ensured. This study employs a 50-item questionnaire (distributed online via Google Forms and in two languages) to collect data, utilizing 5-point Likert scales; correlation analysis, linear regression analysis, and structural equation modeling are used to analyze the data.

The results showed that the e-entrepreneurship intentions of Jordanian business students are significantly predicted by their attitude toward e-entrepreneurship, subjective norms, perceived behavioral control, and entrepreneurial knowledge. One’s attitude toward risk does not influence the ambition to launch an Internet company much. Furthermore, their affiliation does not significantly impact the students' plans to pursue e-entrepreneurship.

The study has important real-world implications, particularly for Jordan. The country could create more jobs and boost the economy by encouraging students to start online businesses and helping small businesses grow. This is especially important in Jordan, where many people, particularly young adults, struggle to find work. Therefore, true need for interventions to foster e-entrepreneurship among business students in emerging economies like Jordan.

The goal of this research is to examine Jordanian business students' aspirations to launch Internet businesses in developing nations throughout the digital age. The results offer valuable information on the elements influencing the e-entrepreneurial intents of Jordanian business students. This information may be utilized to create programs and policies that effectively encourage e-entrepreneurship in Jordan.

This study aims to explore the relationship between promoter share pledging and the company’s dividend payout policy in India. Furthermore, this study also analyses the moderating impact of family involvement in business on the association between share pledging and dividend payout.

A sample of 236 companies from the S&P Bombay Stock Exchange Sensitive (BSE) 500 Index (2014–2023) has been analysed through fixed-effects panel data regression. For additional testing, robustness checks include alternative measures of dividend payout and promoter share pledging, as well as alternative methodologies such as Bayesian regression. Lastly, to address potential endogeneity, instrumental variables with a two-stage least squares (IV-2SLS) methodology have been implemented.

Upholding the agency perspective, a significantly negative impact of promoter share pledging on corporate dividend payouts in India has been uncovered. Moreover, family involvement in business moderates this relationship, highlighting that the negative association between promoter share pledging and dividend payouts is more pronounced in family companies. The findings are consistent throughout the robustness testing.

The present study represents a pioneering endeavour to empirically analyse the link between promoter share pledging and dividend payouts in India. It enhances the theoretical underpinnings of the agency relationship, particularly by substantiating the existence of Type II agency conflicts between majority and minority shareholders. The findings of this research bear significant implications for investors, researchers and policymakers, particularly in light of the widespread prevalence of promoter-controlled entities in India.

First, this study assesses the link between research and development (R&D) expenses and firm efficiency. Second, this study explores how family control moderates the link between the two.

This study uses two measures of time-based firm efficiency, namely, a window slacks-based measure (WSBM) and a window epsilon-based measure (WEBM) of data envelopment analysis (DEA). Then, 216 firm-year observations are analyzed in the Taiwanese cultural and creative industries from 2005 to 2017.

This study finds that R&D expenses significantly worsen firm efficiency, and that family control positively moderates this effect. A further test separating the sample into family-controlled and nonfamily-controlled firms indicates that R&D expenses negatively affect the efficiency of nonfamily-controlled firms but positively affect that of family-controlled firms.

The existing literature has examined the link between R&D expenses and corporate performance. However, the process by which R&D expenses affect corporate performance from a production perspective remains unknown.

Overall, this study provides insights for policymakers to scrutinize resource management and R&D expenses from the production and resource-based perspectives.

At the beginning of the Corona Virus Disease 2019 (COVID-19) pandemic, a digitalized construction environments surfaced in the heating, ventilation and air conditioning (HVAC) systems in the form of a modern delivery system called demand controlled ventilation (DCV). Demand controlled ventilation has the potential to solve the building ventilation's biggest problem of managing indoor air quality (IAQ) for controlling COVID-19 transmission in indoor environments. However, the improper evaluation and information management of infection prevention on dense crowd activities such as measurement errors and volatile organic compound (VOC) generation failure rates, is fragmented so the aim of this research is to integrate this and explore potentials with machine learning algorithms (MLAs).

The method used is a thorough systematic literature review (SLR) approach. The results of this research consist of a detailed description of the DCV system and digitalized construction process of its IAQ elements.

The discussion revealed that DCV has a potential for being further integrated by perceiving it as a MLAs and hereby enabling the management of IAQ level from the perspective of health risk function mechanism (i.e. VOC and CO₂) for maintaining a comfortable thermal environment and save energy of public and private buildings (PPBs). The appropriate MLA can also be selected in different occupancy patterns for seasonal variations, ventilation behavior, building type and locations, as well as current indoor air pollution control strategies. Furthermore, the conceptual framework showed that MLA application such as algorithm design/Model Predictive Control (MPC) integration can alleviate the high spread limitation of COVID-19 in the indoor environment.

Finally, the research concludes that a large unexploited potential within integration and innovation is recognized in the DCV system and MLAs which can be improved to optimize level of IAQ from the perspective of health throughout the building sector DCV process systems. The requirements of CO₂ based DCV along with VOC concentrations monitoring practice should be taken into consideration through further research and experience with adaption and implementation from the ventilation control initial stage of the DCV process.