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The purpose of this paper is to analyze the effect of management accounting and control systems (MACS) on environmental innovation practices and operational performance. Specifically, this study relies on Simons’ levers of control (LOC) framework to investigate how managers implement environmental innovation practices. This paper hypothesizes that a forward-looking use of MACS (i.e. interactive use) triggers the implementation of environmental innovation practices, resulting in higher operational performance. Furthermore, the authors argue that the monitoring role of MACS (i.e. diagnostic use) combined with environmental training improves the effect of environmental innovation practices on operational performance.

Hypotheses are examined through a questionnaire survey. The analyses are based on responses in an empirical study from 89 Brazilian hotels.

Empirical findings from a hierarchical moderated regression analysis support the hypothesized links.

This study contributes to the environmental management and management control literature by providing novel evidence on the roles MACS play in the field of sustainable development. Based on the LOC framework, the authors shed light on the understanding of how managers introduce and monitor environmental innovation practices, as well as also outlining the key effects of environmental training in enabling the novel abilities of managers and employees to better understand environmental data and identify novel potential environmentally friendly solutions in the case of deviations. This paper also adds to Wijethilake et al. (2017), providing new empirical evidence on how firms design, implement and use MACS that capture institutional pressures for sustainability from multiple stakeholders.

The purpose of this paper is to identify the complementariness and tensions in the use of management control systems diagnostically and interactively, using a budgetary control example, drawing empirical evidence from a clustered firm, “Pattern On”, which is engaged in the manufacture of apparels.

This paper uses the qualitative methodology and case study approach. Face-to-face in-depth interviews were carried out as the main source of data collection, supplemented by an analysis of internal documents.

The field data from this study shows that both diagnostic and interactive controls appear in the clusters of PatternOn. However, the extent of use, the way they are perceived by employees, consequences, complementariness and tensions differ among the clusters. It further suggests that interactive and diagnostic controls have their own positive and negative implications on organisational activities. Therefore, rather than ruling one type as superior; what is best depends on the particular organisational circumstances.

This paper is a useful addition to the current body of management accounting literature, particularly to budgeting and to the levers of the control framework and highlights the use of a domain theory in a research study.

It provides insights to practitioners regarding the simultaneous use of controls, diagnostically and interactively, and how any resulting tensions are managed.

Using a budgetary control example, this paper shows how controls are used diagnostically and interactively while emphasising the complementariness and tensions created by such levers. This is important as most prior research has explored diagnostic and interactive use in isolation, while budgetary control, as well as the role of domain theory has not been their focus.

The purpose of this research is twofold: (1) to identify and understand consumer motivations to use interactive technologies in stores through the lens of the uses and gratifications (UGT) approach and (2) to understand how these gratifications differ between different interactive technologies (interactive kiosks and self-checkouts).

This research presents a dual qualitative study based on 32 in-depth interviews with 20 consumers, eight salespersons and four phygital experts.

The data analysis identified three specific gratifications sought in using interactive kiosks (information-seeking, hedonic and social interaction) and two gratifications common to both interactive kiosks and self-checkouts (control and time-saving).

From a media perspective (UGT), this research provides a deeper understanding of gratifications sought in using interactive technologies in a phygital store. It also contributes significantly to previous research by highlighting that gratifications differ between different technology types.

The purpose of this paper is to analyze the effects on quality-related learning resulting from the use of the quality cost information (QCI). Specifically, this paper analyzes to what extent the diagnostic and interactive uses of QCI contribute to improve quality-related learning.

The proposed model was tested using a structural equation modeling procedure with AMOS and the data were collected through a questionnaire survey conducted on a sample of Portuguese certified companies.

The results shed light on expected relationships since the interactive style of use of QCI, unlike the diagnostic style of use, has a positive effect on quality-related learning. However, the diagnostic use of QCI was found to be a predecessor of the interactive use of QCI, in line with previous studies. Finally, diagnostic use of QCI exerts an indirect positive impact on quality-related learning through the interactive use of QCI.

This paper contributes to the body of research on the use of interactive and diagnostic systems, providing evidence that a balance between those systems improves quality-related learning.

The results show that the use of QCI to promote participation, dialogue and involvement of all participants (according to an interactive style of use), and not just to control the accomplishment of predetermined objectives (according to a diagnostic style of use), is a necessary condition for quality-related learning.

Despite the wide-ranging literature focused on the identification, measurement and reporting of QCI, less attention has been paid to how this information is used in the management process. The way in which the use of QCI can contribute to the improvement in quality-related learning is also an unexplored topic in the literature.

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.

The purpose of this study is to determine a comprehensive model of millennial usage of interactive technologies in the current marketing environment based upon actual behavior.

A data mining approach using decision tree analysis (DTA) generates two comparative models (i.e. millennial versus generation X and millennial versus baby boomers) of interactive media usage across 21 technology applications. A large national sample (n=3,289) sourced from the Kantar Retail IQ constitutes the data for the models.

Millennial respondents indicate significantly higher usage of interactive media compared to both generation X and boomers across 14 applications. Models indicate that millennials use interactive technologies for utilitarian/information gathering purposes as well as for entertainment. However, they are less likely to purchase online compared to their older counterparts.

Models provide evidence that both supports and extends previous research into interactive media from a uses and gratifications perspective. Findings suggest theoretical directions for research for economic versus emotional uses of interactive media.

Findings suggest that while millennials are adept at using technology for research and interactive purposes they tend to buy in stores, presenting opportunities for multiple channel marketers and challenges for those who market online exclusively.

The paper provides a realistic, comprehensive empirical model of interactive consumer behaviors across three prominent US cohorts within the current generational cycle.

This paper aims to examine the association between the interactive and diagnostic approaches to using controls and Miller and Friesen’s (1984) organizational life cycle (OLC) stages (birth, growth, maturity, revival).

Data were collected from a random sample of 343 general managers in Australian manufacturing organizations.

The results indicate that both approaches are used to a greater extent in the growth and revival stages than the birth and maturity stages, whereas the interactive and diagnostic approaches are used to a similar extent in each of the four OLC stages.

This study contributes to the management control system literature by examining the use of the interactive and diagnostic approaches from an OLC perspective. The findings highlight that the complementary nature of the interactive and diagnostic approaches applies in each OLC stages, and suggest that similar attention should be placed on the use of both the interactive and diagnostic approaches in each OLC stage.

The study provides managers with an insight into the prevalence of the use of interactive and diagnostic approaches across the birth, growth, maturity and revival stages.

This study contributes to the management control system literature by adopting the configuration approach to examine how multiple contingent variables simultaneously affect the approach to using controls. Specifically, this study examines how organizations adjust their emphasis on Simons’ (1995) interactive and diagnostic approaches to using controls as they move across different development stages. These development stages were labelled as OLC stages and are determined based on the simultaneous consideration of multiple contingent factors.

This paper aims to unpack the relationship between the interactive use of project control systems (PCS) and project performance by examining the role of stakeholder analysis effectiveness in enacting this relationship. A conceptual framework was developed based on the stakeholder theory and the levers of control framework.

Partial least square-structural equation modelling analysis was conducted on the cross-sectional questionnaire data collected from 109 information technology (IT) projects.

The interactive use of PCS enables project managers to effectively deal with the stakeholders-related uncertainty, and stakeholder analysis effectiveness partially mediates the positive relationship between the interactive use of PCS and IT project performance.

This study extends the project control literature by explaining the positive relationship between the interactive use of PCS and project performance. The findings contribute to the stakeholder analysis literature by operationalizing the stakeholder analysis effectiveness construct and identifying it as a new mediator between the interactive use of PCS and project performance.

The objective of this research was to develop a new and highly accurate approach based on a fuzzy inference system (FIS) for the evaluation of usability based on ISO 9241-210:2019. In this study, a fully automated method of usability evaluation is used for interactive systems with a special look at interactive social robots.

Fuzzy logic uses as an intelligent computing technique to deal with uncertainty and incomplete data. Here this system is implemented using MATLAB fuzzy toolbox. This system attempted to quantify four criteria that correlate highly with ISO 9241-210:2019 criteria for the evaluation of interactive systems with maximum usability. Also, the system was evaluated with standard cases of computer interactive systems usability evaluation. The system did not need to train various data and to check the rules. Just small data were used to fine-tune the fuzzy sets. The results were compared against experimental usability evaluation with the statistical analysis.

It is found that there was a high strong linear relation between the FIS usability assessment and System Usability Scale (SUS) based usability assessment, and authors’ new method provides reliable results in the estimation of the usability.

In human-robot systems, human performance plays an important role in the performance of social interactive systems. In the present study, the proposed system has considered all the necessary criteria for designing an interactive system with a high level of user because it is based on ISO 9241-210:2019.

For future research, the system could be expanded with the training of historical data and the production of rules through integrating FIS and neural networks.

This system considered all essential criteria for designing an interactive system with a high level of usability because it is based on ISO 9241-210:2019. For future research, the system could be expanded with the training of historical data and the production of rules through integrating FIS and neural networks.

Megaproject performance measurement (MPM) has received great attention in the project management community, but it primarily focused on the design of performance measures or frameworks. Yet, whether MPM utilization can improve megaproject performance and how project actors use MPM to improve megaproject performance is less well understood. This study aims to investigate whether and how the use of MPM can contribute to better megaproject performance.

Through the lens of the lever of control, this study conceptualizes MPM utilization as diagnostic use and interactive use. A holistic research model and related hypotheses integrating MPM use, project complexity and megaproject performance were established. The model was validated using a partial square-structural equation modeling method.

Based on 214-megaproject data collected through a questionnaire survey in China, the results show positive effects of diagnostic use and interactive use on megaproject performance. Both, however, have substitutional interaction effects. The moderating results suggest that the higher project complexity weakens the positive effects of MPM utilization on megaproject performance.

This study advances megaprojects performance measurement and management literature by validating the value of MPM utilization on performance. It also presents practical implications for project managers to improve performance by appropriate MPM utilization.