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The analysis intends to clarify whether higher education institutions place as much value on internal transparency as on external transparency. This study aims to analyze the university budgeting process as a reflection of internal transparency. It also aims to identify the weaknesses of the budgeting process regarding transparency in order to improve decision-making.

A case study that applies mixed methods – documentary analysis, observations and interviews – has been conducted. To study internal transparency, the model of three levels of transparency of Biondi and Lapsley (2014) has been applied to the budgeting process of a university. Then, the results have been compared to the external transparency of this institution.

While external transparency is achieved, internal transparency in the budgeting process is far from optimal in the case of study. An improvement in transparency of the budget process can promote the engagement of stakeholders in the process and achieve better governance.

The general inductive approach is not as strong as other approaches in the area of theory or model development. However, it does provide a simple approach for deriving findings linked to this research’s questions.

Trust issues and external accountability appear to be more relevant than internal transparency for universities. However, improving the three levels of transparency along the budgeting process could motivate collegiate members to reinforce accountability, as it requires them to effectively communicate their actions and decisions to their represented.

This paper seeks to situate transparency as an attribute of university governance, contributing to the scarce literature on transparency, internal and external, in the university. The study compares the approach of this university to external transparency – which relates to accountability – with internal transparency – a concept that links to corporate governance. This study uses the novel lens of Biondi and Lapsley model (2014) to study internal transparency, focussing on university budgeting as a key management tool.

Research on transparency has been concerned mainly with external transparency, leaving internal transparency understudied. In particular, there is a lack of empirical research on the relationship between internal transparency and organizational resilience. This paper aims at investigating how internal transparency impacts organizational resilience in a public entity. It also examines how (quality) management systems impact internal transparency, and thus organizational resilience.

The research is based on semi-structured interviews covering the relevant topics. A total of 32 interviews were undertaken between January and May 2018.

The findings indicate that internal transparency contributes to better preparedness to adverse conditions by enhancing the ability to cumulate, locate and share knowledge. Similarly, management systems improve internal transparency through the enhancement of communication flow, use of indicators and accretion of a database.

The paper is the first, as evident from the literature review, to investigate how internal transparency impacts organizational resilience. Hence, it sheds light on a very important aspect of the effective management of quality, risk and reliability. It is also one of the first papers to examine the mediating role of (quality) management systems in organizational resilience.

This paper aims to draw on Adler and Borys’ (1996) concept of an enabling use of bureaucracy to examine how the integration of a single-book tax-compliant transfer pricing system into the management control system is related to the perceived success of that transfer pricing system.

Based on survey data from Swiss multinational firms, the authors test a structural equation model. In addition, the authors conduct interviews with executives from three multinational enterprises.

The authors find that the integration of a tax-compliant transfer pricing system into the management control system may be perceived to be successful in achieving both tax compliance and internal (control) purposes. This is particularly true when the transfer pricing system is transparent and can be amended in the case of fundamental management control problems.

The typical shortcomings of a survey-based research apply to this study. Future research could build on this model and more closely investigate the relationship between transfer pricing system integration and an enabling use of the transfer pricing system.

Based on this study’s findings, the authors recommend that a strong integration of tax-compliant transfer prices into the management control system should be accompanied by internal transparency and the ability to repair the transfer pricing system.

Prior research on the integration between transfer pricing and management control systems has either been analytical or based on case studies. This cross-sectional analysis provides reliable insights into different levels of integration, use and the success of transfer pricing systems.

The chapter uses a comparative case study design to address the mutations and trajectories of transparency in two organizations. We chose organizations that are similar in that they favor extensive forms of self-disclosure, but also different in terms of which sector they inhabit, audiences, and organization type: the Pirate Party of Germany and the lobby organization Epsilon. The findings, in close dialog with different threads in the transparency literature, unveil three crucial dimensions in which transparency regimes are likely to trigger unintended consequences: first, organizations have to cope with the tension between the disclosure of internal information on the one hand, and the need to appear consistent in public on the other. Second, transparency strategies can, however, turn into surveillance and trigger new forms of data ordering, sorting, and aggregating practices. Third, disclosure practices create and undermine complex hierarchies and power relations for organizational members. The comparison of the cases demonstrates that it is crucial to observe the practical implications and multiple trajectories of transparency practices.

The application of new public governance by many countries has led to the creation of new management systems in public administration and the development of an effective accounting structure with efficient internal control to guarantee a proper provision of services that meet citizens’ requirements. The purpose of this paper is to focus on Spanish local government with the intention of determining the impact of the internal control structure on the disclosure of financial information on the internet.

The empirical analysis used combines a descriptive aspect with an explanatory one and seeks to answer the question of whether the internal control system (ICS) influences the disclosure of financial information on the websites of Spanish LGs. The authors use a multivariate model that allows us to verify the predictive capability of the previously defined explanatory variable, internal control, in 1,806 local governments. To test the hypotheses, the authors use two different models.

The authors consider the existence and quality of the financial information disclosure in relation to ICSs, and a series of financial and non-financial variables. The authors conclude that the structure of the ICS influences financial information disclosure and its quality. Also, the socio-political variable gives a better explanation of financial information disclosure than the financial variable.

This research is novel to determine whether the development of ICSs in Spanish municipalities has favored and increased the disclosure of financial information financial through the municipalities’ website transparency portal. These findings will contribute to increase the importance of internal control in the management of public entities.

This paper aims to investigate the emergence of the enabling characteristics of new budgetary practices and their implications for the role of controller.

The longitudinal perspective of this qualitative case study is based on interviews of controllers and managers involved in budgetary work. This study monitored the four enabling characteristics of management control, namely, repair, internal transparency, global transparency and flexibility (Adler and Borys, 1996), related to the new budgeting practices in one global paper company.

The findings of the study demonstrate that the implementation of rolling forecasting was a major attempt at “repair” to remedy the incompleteness of accounting information, which made controllers experts in producing and delivering more realistic forward-looking information in the organization. The increasing internal and global transparency of new budgetary practices enabled controllers at various levels of organization to develop new competences, which helped controller network to build a holistic view of the totality of control and supply more relevant information in organization. Moreover, the inherent flexibility of the system was a major condition for improving organizational effectiveness in budgetary work. However, the study shows that the controller’s attitude towards enabling formalization is not necessarily positive if the system is not aligned with professional mindset and competence.

This study adds to the understanding of the complementarity between new developments of budgeting and controller role by addressing the enabling uses of management control systems, which have the potential to enhance the controller role change.

The purpose of this paper is to explore employees' perceptions of the quality of internal communication in German organizations during the Covid-19 pandemic. In this context, the paper aims to identify antecedents and outcomes of high-quality internal communication during the pandemic. In doing so, it draws important practical and theoretical implications for pandemic-era communication, particularly surrounding issues such as employees' needs and strategic approaches to communication during the pandemic, as well as the effects of successful internal (crisis) communication.

A representative survey was conducted on employees (n = 934) working at different types of organizations in Germany. After a dimensionality check was conducted through confirmatory factor analysis (CFA), the proposed hypotheses were tested by conducting a structural equation model (SEM) using the R package lavaan.

This study identifies several antecedents of high-quality internal communication during the Covid-19 crisis, such as the frequency of communication at the beginning and during the pandemic, the dissemination of substantial information, participative communication and a clear rejection of secrecy. Furthermore, the findings show that high-quality internal communication has a positive impact on the employee–organization relationship (EOR).

This study suggests that strategic alignment of internal communications during the Covid-19 pandemic is crucial: by considering a number of factors, organizations can positively influence employees' perceptions of the quality of their internal communication. In terms of theoretical implications, this study discusses how the concept of high-quality internal communication can be operationalized and explores the outcomes that this can generate.

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.

This paper aims to consider the enabling and coercive features of formal control in non-hierarchical settings and the factors influencing perceptions of controls.

This paper is a qualitative case study of a single organization. Data are collected via semi-structured interviews, a range of published materials and a management presentation. Analysis considered the features of coercive and enabling control at the level of individual controls.

In this highly decentralized organization, internal and global transparency predominate and help managers respond to contingencies in flexible ways. Managers cannot repair certain elements of controls to ensure there is stability in an otherwise flexible system. The existence (absence) of enabling features combined with the type of controls (e.g. action or results controls) lacking enabling features influence managers’ perceptions of control.

Few studies have considered formal controls in non-hierarchical organizations. The findings reveal the importance of minimally coercive control features in creating a stable structure for controlling performance. The findings may not be relevant to other hierarchical organizations.

The study is conducted in a highly decentralized context where managers have extensive autonomy (flexibility). The context allows the role of minimally coercive control features to be explored in an essentially enabling organizational setting.

The purpose of this paper is to critically review the relevant literature on transparency, provide a comprehensive definition of transparency, and present a new framework for facilitating the adoption of transparency as an ethical cornerstone and pragmatic strategy for organizational responsible business management.

A systematic literature review – a methodology adopted from medical sciences to eliminate research bias – was conducted. In doing so, the definitions, antecedents, and consequences of transparency are accessed and synthesized.

Based upon this process transparency is defined as the extent to which a stakeholder perceives an organization provides learning opportunities about itself. A conceptual framework emerged from the data. It describes when transparency is especially important, what organizations can do to be more transparent, and the potential benefits of transparency.

The transparency framework can be used as a guide for organizations attempting to change their behavior, image, and performance by adopting transparency as a value in their organization. In addition, the framework can be used to create and adopt a universal (i.e. industry-wide or even societal-wide) code of conduct. Furthermore, this review, definition, and framework provide a template for academics to advance transparency theory, and empirically test the construct’s application.

As a new research field, transparency has lacked a concise definition as well as a conceptual framework. This is the first comprehensive summary of transparency. In addition, this study contributes to the methodology of evaluating construct definitions to advance empirical research.