The purpose of this paper is to draw attention to a void in the literature on enterprise flexibility: The Management Control Systems’ (MCS) role in the enterprise…
The purpose of this paper is to draw attention to a void in the literature on enterprise flexibility: The Management Control Systems’ (MCS) role in the enterprise flexibility and stability discussion. MCS can be instrumental in securing an organization’s strategic performance objectives, far beyond the mere managerial control and accounting perspectives of traditional MCS’ roles.
This study is qualitative in nature, and presents a theoretical approach with a conceptual model to address enterprise flexibility and stability jointly; arguing that both should be part of the MCS’ design and implementation with a distinct strategic outlook. Several theoretical and practical arguments are presented which reinforce this thesis.
To operate optimally, enterprises must be able to manage their limited resources in efficient and effective manner. This is especially so when dealing with uncertainty and contingencies on an ongoing basis, while following a defined strategic choice. Such choices are expected to mirror enterprise flexibility types and measures without neglecting enterprise stability requirements, linking both to strategic performance measurement indicators.
Further work is needed to explore not only how different types of enterprise flexibility and stability measures can bring additional benefits to the firm but also how best to apply such types in accordance with business and operations strategies, organizational stability requirements and management control strategies.
MCS can and should take part of an organization’s strategic performance measures but these are to be understood from a systemic design perspective of the enterprise system’s metacontrollability, addressing flexibility and stability jointly.
There is a need to reevaluate the role of MCS and their strategic potential. The approach presented can have valuable potential ramifications and insights for management and information sciences as well as for the enterprise management practitioners as a whole.
This paper provides original research on enterprise flexibility and stability analysis, covering all aspects of MC and its role on the enterprise’s metacontrollability. Design and coordination of the seven basic elements which comprise MCS are analyzed, as well as how they influence one another. The paper includes two tables to illustrate the approach being proposed. Table I presents a classification of the literature reviewed in the paper while Table AI presents the choice of the theoretical lens on enterprise flexibility from other authors which contrasts with the model proposed. The role of MCS in the enterprise is also included.
This paper reviews the origins of the Ethics Council of the Federation of Social Communication Media of Chile (1991-2019) and looks into the historical circumstances…
This paper reviews the origins of the Ethics Council of the Federation of Social Communication Media of Chile (1991-2019) and looks into the historical circumstances surrounding its creation, the concept of self-regulation as understood by its founders, and the criteria that initially ruled its operation.
A qualitative survey of nine contemporary witnesses and the confrontation with the scientific literature.
The results reveal a significant coincidence with the academic literature both in the description of the concept of self-regulation and in the origin of the ethics councils and of the system under which they operate. However, a series of nuances not usually considered in the concept of self-regulation are described.
This study will help assess the national and international possibilities of self-regulation and the significance of the Chilean ethics council.
Rainfall simulators are used on experimental hydrology, in areas such as, e.g., urban drainage and soil erosion, with important timesaving when compared to real scale…
Rainfall simulators are used on experimental hydrology, in areas such as, e.g., urban drainage and soil erosion, with important timesaving when compared to real scale hydrological monitoring. The purpose of this paper is to contribute to increase the quality of rainfall simulation, namely, for its use with scaled physical models.
Two pressurized rainfall simulators are considered. M1 uses three HH-W 1/4 FullJet nozzles under an operating pressure of 166.76 kPa and was tested over a 4.00 m length by 2.00 m width V-shaped surface. M2 was prepared to produce artificial rainfall over an area of 10.00 m length by 10.00 m width. The spatial distribution of rainfall produced from a single nozzle was characterized in order to theoretically find the best positioning for nozzles to cover the full 100 m2 area with the best possible rainfall uniformity.
Experiments with M1 led to an average rainfall intensity of 76.77-82.25 mm h−1 with a 24.88 per cent variation coefficient and a Christiansen Uniformity Coefficient (CUC) of 78.86 per cent. The best result with M2 was an average rainfall intensity of 75.12-76.83 mm h−1 with a 21.23 per cent variation coefficient and a CUC of 83.05 per cent.
This study contributes to increase the quality of artificial rainfall produced by pressurized rainfall simulators.
M2 is the largest rainfall simulator known by the authors worldwide. Its use on rainfall-runoff studies (e.g. urban areas, erosion, pollutant transport) will allow for a better understanding of complex surface hydrology processes.