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This study examines the relationship between the use of management controls and the perception of meaningful work. Meaningful work is an important driver of individual performance of managers, and employees and can be enabled by sufficient use of management controls. The purpose of this paper is to address this issue.

Based on bibliometric analyses and a structured literature review of academic research studies from the organizational, management and accounting literature, the authors develop a conceptual model of the relationship between the use of management controls and the perception of meaningful work.

First, the authors propose that the use of formal management controls in a system (i.e. the levers of the control framework) is more powerful than using unrelated formal controls only. Second, they suggest that the interaction of a formal control system together with informal controls working as a control package can even stretch the perception of meaningful work. Third, they argue that the intensity of the control use matters to enhance the perception of meaningful work (inverted u-shaped relationship).

This study presents the first conceptual model of the relationship between the use of management controls and the perception of meaningful work. It provides valuable implications for practice and future research in the field of performance management.

The purpose of this paper is to contribute to the contingency-based literature examining the effectiveness of the intensity of control, which represents the combined use of Simons’s (1995) four levers of control: beliefs, boundary, diagnostic use of controls and interactive use of controls. Specifically, the study examines the association between the intensity of control with multidimensional performance measures (financial, customer, learning and growth, quality and internal business processes) and organisational performance (cost, delivery and flexibility).

A survey questionnaire was distributed to either the chief financial officers or financial controller within 645 Australian manufacturing organisations identified in the Onesource online database. Structural Equation Modelling was used to analyse the association between the intensity of control with multidimensional performance measures, and the association between multidimensional performance measures with organisational performance. The mediating effect of multidimensional performance measures on the association between the intensity of control and organisational performance was tested using the bootstrapping with bias-correct confidence intervals method.

The intensity of control is associated with the extent of use of multidimensional performance measures with the latter found to mediate the association between the intensity of control and performance (cost, delivery and flexibility). Additional analysis suggests that the extent of use of financial and quality measures mediates the association between the intensity of controls and cost performance; the extent of use of internal process and quality measures mediates the association between the intensity of controls and delivery performance; and the extent of use of internal process measures mediates the association between the intensity of controls and flexibility performance.

The findings imply that management should employ a broader perception towards the use of performance measures both as a means of supporting the implementation of controls and facilitating enhanced organisational performance.

The study addresses the concern raised that the existing management control systems (MCSs) literature remains “piecemeal” due to the lack of recognition of the interdependency between different controls and the inability of researchers to examine MCSs as a holistic package. Specifically, this study provides insights into how the combined use of the four levers of controls and multidimensional performance measures can enhance specific aspects of organisational performance.

Purpose: This study examines whether changes in environmental and funding uncertainty during the first three years after the outbreak of the global financial crisis (which we presume to have increased significantly) are associated with changes in cost system design and intensity of use.

Design/methodology/approach: A dataset of survey responses from 56 Dutch municipalities is used for the empirical analyses. In the questionnaire, a senior-level financial manager reflected on the changes that he or she had perceived during the three years prior to the study (which was conducted at the end of 2010).

Findings: The results show that during these years, on average, ­environmental and funding uncertainty have indeed significantly increased, whereas cost system design and intensity of use have shown little change. The results further indicate that change in environmental uncertainty is positively related to changes in cost system complexity and cost system inclusiveness for activities and/or programs, whereas change in funding uncertainty is positively related to change in cost system intensity of use for product costing purposes. Also, change in cost system complexity is positively related to changes in cost system intensity of use for both operational control and product costing purposes.

Originality/value: Whereas previous large-scale research tends to focus on how the level of cost system design and/or intensity of use characteristics is related to the level of contextual factors, this study focuses on how changes in cost system design and intensity of use characteristics are related to changes in contextual factors. Also distinctive is that this study focuses on local government organizations experiencing a fiscal crisis.

The paper aims to analyze the influence of the enabling design of management control systems (MCS) on the intensity of use of management controls (budgeting and reengineering and improvement) in innovation (of processes and marketing).

A survey was conducted with mid-level managers of the companies that are considered the most innovative in Brazil. Structural equation modeling was applied to analyze the data.

The enabling MCS design positively and directly influences the intensity of use of management controls (budgeting and reengineering and improvements) and innovation (of processes and marketing). Indirect effects are also observed in the relationship between the enabling MCS design and innovation, through the intensity of use of reengineering and improvements. Environmental uncertainties reflect negatively on the intensity of use of management controls and innovation. These results broaden the discussions on the factors that can affect innovation actions and highlight the importance of considering them in the MCS design.

The value of the study lies in contributing to minimize inconsistencies in research results concerning the effects of MCS on innovation and of factors that may act as intervening factors in such a relationship. It discusses the influence of internal organizational factors, related to MCS design, and of external factors, environmental uncertainties, on the intensity of use of specific management controls and on the promotion of innovations in companies imbued with this mission.

Addresses the standardization of the measurements and the labels for concepts commonly used in the study of work organizations. As a reference handbook and research tool, seeks to improve measurement in the study of work organizations and to facilitate the teaching of introductory courses in this subject. Focuses solely on work organizations, that is, social systems in which members work for money. Defines measurement and distinguishes four levels: nominal, ordinal, interval and ratio. Selects specific measures on the basis of quality, diversity, simplicity and availability and evaluates each measure for its validity and reliability. Employs a set of 38 concepts ‐ ranging from “absenteeism” to “turnover” as the handbook’s frame of reference. Concludes by reviewing organizational measurement over the past 30 years and recommending future measurement reseach.

Nurse shortage and rising healthcare resource burdens mean that appropriate workforce use is imperative. This paper aims to evaluate whether daily nursing staffing meets ward workload needs.

Nurse attendance and daily nurses' workload capacity in three hospitals were evaluated. Statistical process control was used to evaluate intra‐ward nurse workload capacity and day‐to‐day variations. Statistical process control is a statistics‐based method for process monitoring that uses charts with predefined target measure and control limits. Standardization was performed for inter‐ward analysis by converting ward‐specific crude measures to ward‐specific relative measures by dividing observed/expected. Two charts: acceptable and tolerable daily nurse workload intensity, were defined. Appropriate staffing indicators were defined as those exceeding predefined rates within acceptable and tolerable limits (50 percent and 80 percent respectively).

A total of 42 percent of the overall days fell within acceptable control limits and 71 percent within tolerable control limits. Appropriate staffing indicators were met in only 33 percent of wards regarding acceptable nurse workload intensity and in only 45 percent of wards regarding tolerable workloads.

The study work did not differentiate crude nurse attendance and it did not take into account patient severity since crude bed occupancy was used. Double statistical process control charts and certain staffing indicators were used, which is open to debate.

Wards that met appropriate staffing indicators prove the method's feasibility. Wards that did not meet appropriate staffing indicators prove the importance and the need for process evaluations and monitoring. Methods presented for monitoring daily staffing appropriateness are simple to implement either for intra‐ward day‐to‐day variation by using nurse workload capacity statistical process control charts or for inter‐ward evaluation using standardized measure of nurse workload intensity. The real challenge will be to develop planning systems and implement corrective interventions such as dynamic and flexible daily staffing, which will face difficulties and barriers.

The paper fulfils the need for workforce utilization evaluation. A simple method using available data for daily staffing appropriateness evaluation, which is easy to implement and operate, is presented. The statistical process control method enables intra‐ward evaluation, while standardization by converting crude into relative measures enables inter‐ward analysis. The staffing indicator definitions enable performance evaluation. This original study uses statistical process control to develop simple standardization methods and applies straightforward statistical tools. This method is not limited to crude measures, rather it uses weighted workload measures such as nursing acuity or weighted nurse level (i.e. grade/band).

The purpose of this article is to evaluate performance of minimum energy controllers thoroughly on a tiltrotor aircraft.

Minimum energy controllers are designed for tiltrotor aircraft models for helicopter and airplane modes. Performance of minimum energy controllers is evaluated with respect to several criteria.

Minimum energy controllers can be used for tiltrotor aircraft flight control system design. These controllers show satisfactory performance when noise intensities and variance bounds vary.

Minimum energy controllers can be implemented for tiltrotor aircraft flight control system design.

In this paper, minimum energy controllers are applied for tiltrotor aircraft flight control system design and the performance of minimum energy controllers is evaluated deeply on a complex physical system (i.e. tiltrotor aircraft).

To significantly adopt and improve indoor energy efficiency in building infrastructure in developing countries can be a challenging venture. Thus, this study aimed to assess the satisfaction of indoor environmental quality and its effect on energy use intensity and efficient among student housing.

The study is quantitative and hinged on the contrast theory. A survey of 1,078 student residents living in purpose-built student housing was contacted. Using Post-Occupancy Evaluation and Multiple Linear Regression, critical variables such as thermal comfort, visual comfort and indoor air quality and 21 indicators were assessed. Data on annual energy consumption and total square metre of the indoor area were utilised to assess energy use intensity.

The study found a direct relationship between satisfaction with indoor environmental quality and energy use intensity. The study showed that students were more satisfied with thermal comfort conditions than visual and indoor air quality. Overall, these indicators contributed to 75.9% kWh/m² minimum and 43.2% kWh/m² maximum energy use intensity in student housing in Ghana. High occupancy and small useable space in student housing resulted in high energy use intensity.

Inclusions of sustainable designs and installation of smart mechanical systems are feedback to student housing designers. Again, adaptation to retrofitting ideas can facilitate energy efficiency in the current state of student housing in Ghana.

Earlier studies have argued for and against the satisfaction of indoor environmental quality in student housing. However, these studies have neglected to examine the impact on energy use intensity. This is novel because the assessment of energy use intensity in this study has a positive influence on active design incorporation among student housing.

Location-based games (LBGs) have afforded novel information technology (IT) developments in how people interact with the physical world. Namely, LBGs have spurred a wave of territoriality (i.e. controlling) and exploration (i.e. discovering) of augmented physical space that are driven by different social dynamics related to group formation, social connectivity and altruism. The aim of this study is to investigate this dynamic and how it is further related to the use intensity of location-based IT.

This work presents a structural equation model that connects social dimensions of play to territorial control and exploration, and playing intensity. The model was tested with psychometric data gathered from a global sample of Pokémon GO players (N = 515).

In the tested sample, players' social self-efficacy and altruism were positively associated with team identification. Team identification, in turn, was positively associated with both territorial control and exploration tendency. Territorial control had a significant relationship with playing intensity; however, exploration tendency did not. This implies territorial control is the stronger predictor of playing intensity.

The findings suggest that human primal urges to conquer and control geographical territory may surface in the digital reimagination of physical space. LBGs offer opportunities for making use of new forms of play (territorial control and exploration) in motivating locative behaviours.

This research quantifies the relationships between a social predisposition, team identification, territorial control, exploration tendency and playing intensity in the context of Pokémon GO. It contributes new knowledge to the understanding of territorial behaviour (control and exploration) in location-based IT.

The purpose of this paper is to create knowledge about what factors explain the design of control systems for contracted public services.

Questionnaire data analyzed with structural equation models.

Legitimacy-seeking is the most important driver in explaining intensity in control of contracted public services. Competition increases the intensity of control which is opposite to standard transaction cost reasoning. Coordination requirements do not affect the design of control systems for contracted public services.

The study suffers from limitations in the form of the use of perception and questionnaire data and imposes restrictions on empirical generalization.

Supplier competition may add control costs rather than lower them. The strong focus on stakeholder alignment may induce more intensive control than necessary for supplier alignment.

The authors add important knowledge on the determinants of control system design for contracted public sector services. The authors conceptualize and measure the control system in use in a more compelling manner than previous research.