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.
The Philippines is one of the most vulnerable countries in the world as far as climate-related and other forms of disasters (e.g., earthquake and volcanic eruption) are…
The Philippines is one of the most vulnerable countries in the world as far as climate-related and other forms of disasters (e.g., earthquake and volcanic eruption) are concerned (World Bank and NDCC, 2004; UNISDR, 2008a, 2008b). In 2004 alone, 25 weather disturbances hit the country, of which four occurred successively in November and the first week of December. These triggered massive landslides and flooding in Southern and Central Luzon, leading to damages in lives and properties (Duque, 2005). With this the country is considered as one of the most disaster prone, ranking 12th among the 200 countries most at risk to natural hazards in the 2009 Mortality Risk Index of the United Nations International Strategy for Disaster Reduction (UNISDR, 2009).
The purpose of this chapter is to carry out a theoretical review of the state of the art in relation to Latin American Small and Medium Enterprises' (SMEs) communication…
The purpose of this chapter is to carry out a theoretical review of the state of the art in relation to Latin American Small and Medium Enterprises' (SMEs) communication practices and Corporate Social Responsibility (CSR) from 2009 to 2016. A range of recently published papers (2009–2016) is retrieved in a literature search of the Web of Science and Google Scholar under keywords such as ‘CSR’, ‘SME’, ‘Communication’, and ‘CSR in Latin America’. This chapter provides information about CSR in SMEs, indicating what can be found on this topic and how the management of CSR communication can help those firms. It also recognizes the lack of any real formation in SMEs to solve their problems in this area. This chapter emphasizes that, in general terms, SMEs are aware of CSR management opportunities but, because of the aforementioned constraints, their current CSR communications practices are absolutely basic and their management is still limited and short-term. Instead of a generalized exhaustive study, this is an approach to develop new studies in the future. It does not contain empirical results but rather practical information for reflections on CSR and communication in Latin American SMEs. A useful source of information for SME managers. CSR communications policies generate no value unless they have been taken into account in the overall design of corporate CSR policy, particularly if there is no clear vision of how new stakeholders may be more valuable strategically than operationally. This chapter fulfils an identified information/resources need and offers indications for future lines of research.
Service-learning (SL) is an innovative methodology aiming to improve learning while providing students experiences in the community. Consequently, students also develop…
Service-learning (SL) is an innovative methodology aiming to improve learning while providing students experiences in the community. Consequently, students also develop social and emotional skills many higher education institutions promise to foster. However, few academic enrichment opportunities are implemented to develop these social skills and university teaching staff are limited in their knowledge of SL to promote active citizenship and civic engagement (Belando-Montoro, Jover, Ruiz de Miguel, Blanco, & Carrasco, 2015).
This chapter presents an analysis of the presence of direct and indirect indicators related to social responsibility and SL in the degree programs of the Social and Legal Sciences area of the Complutense University of Madrid. These indicators include questions related to the social environment needs diagnosis and the design of projects that meet these needs, the environmental care, among others.
The results indicate the lack of presence of courses on the direct indicators in the degrees offered. However, the focus on indirect indicators is relatively common. In particular, those common indirect indicators are related to critical thinking about social reality, the environment needs diagnosis, and the development of social intervention.
The findings suggest universities increase their focus on social responsibility and community service in the university curriculum, providing training oriented toward socio-community intervention.
“When James Boswell returned from a tour of Corsica in 1765 he wrote: ‘It is indeed amazing that an island so considerable, and in which such noble things have been doing…
“When James Boswell returned from a tour of Corsica in 1765 he wrote: ‘It is indeed amazing that an island so considerable, and in which such noble things have been doing, should be so imperfectly known.’ The same might be said today of Puerto Rico.” Thus began Millard Hansen and Henry Wells in the foreword to their 1953 look at Puerto Rico's democratic development. Four decades later, the same could again be said about the island.
Given the unresolved question about which causal conditions contribute to accelerated internationalization among small and medium enterprises (SMEs) from weak…
Given the unresolved question about which causal conditions contribute to accelerated internationalization among small and medium enterprises (SMEs) from weak institutional environment, this paper aims to combine theoretically relevant antecedents of domestic networks relationships (weak or strong domestic ties) and decision-making logic (effectuation or causation) to explore the configurations that are the most promising for explaining accelerated internationalization.
This study uses fuzzy-set qualitative comparative analysis (fsQCA) to examine the accelerated internationalization of 33 contrarian cases of SMEs located in weak institutional environment. The data set has been collected through in-depth interviews with managers in Colombia (21 cases) and Peru (12 cases). Building on the findings, an integrative model for accelerated internationalization is presented.
The authors found that the combination of weak domestic ties and effectuation logic accelerated the internationalization of SMEs with fewer resource constraints. In contrast, strong domestic ties and causation behavior lead to accelerated internationalization of SMEs with greater resource constraints. They propose a model to help enrich the existing literature about the causal configurations for achieving accelerated internationalization in SMEs from weak institutional environment.
The contribution of this study is to provide empirical evidence to address three shortcomings in the literature. First, the mixed results regarding the impact of strong and weak domestic ties and decision-making logic in the accelerated internationalization of SMEs; second, the limited research on domestic networks; and third, the scarce investigation in weak institutional environment, where the emphasis on constrained resources is higher.
The resurgence of left governments in Latin America raised expectations for the reincorporation of popular sectors broadly writ into the political arena from which they…
The resurgence of left governments in Latin America raised expectations for the reincorporation of popular sectors broadly writ into the political arena from which they largely had been excluded by governments committed to Washington Consensus policies. This was particularly true in cases where mobilization by broad-based, heterogeneous social movement coalitions set the stage for their election. In some cases highly contentious cycles of mass mobilization in the context of economic crisis and party system collapse opened opportunities for outsider left candidates and their new political movements and parties to sweep into office. This was the case of Venezuela, Ecuador, Bolivia, and, partially, Argentina. In other cases institutional continuity prevailed but mass discontent with low average growth, increasing poverty and inequality, and declining opportunities drove the electorate to vote for more established left parties. Brazil, Uruguay, and Chile are the emblematic cases. In all cases, to a greater or lesser degree, there was an assumption of a closer alignment between left governments and social movements than before. This chapter tests such assumption in the case of Bolivia because it exhibited exceptionally favorable conditions for a close alignment of social movements and the government of Evo Morales, the country’s first president of indigenous origin.
Climate change is one of the major challenges confronting human society in the 21st century (Ericksen & O’Brein, 2007; Adger, Lorenzoni, & O’Brien, 2009). Mounting evidence attests that climate change is now happening in many parts of the world as evidenced by increasing mean temperature, changing precipitation patterns, rising sea level, and increasing frequency and growing intensity of extreme weather events (Intergovernmental Panel on Climate Change [IPCC], 2007). In many parts of Asia, these climatic changes have led to massive flooding, landslides, and droughts, resulting in extensive damage to properties, assets, and human life (Cruz et al., 2007). Climate change is also exacerbating water shortages in many areas, constraining agricultural production, and threatening food security and energy supply from hydroelectric source. It is likewise causing forest fires and degradation, damaging coastal and marine resources, and increasing the risk of outbreaks of infectious diseases. Regional climate studies indicate that the worse is yet to come as far as weather-related disaster risks are concerned. If not addressed effectively, climate change could seriously frustrate the region's sustainable development and poverty-reduction efforts (ADB, 2009).
Charles Arcodia <firstname.lastname@example.org> is Associate Professor in the Department of Tourism, Sport and Hotel Management, Griffith University, Australia. He has held leadership positions in a variety of educational and business service contexts. An experienced educator having taught and researched in the tertiary sector for over 15 years, he has broad research interests working primarily within the fields of event management, tourism education, and intangible heritage. He is on the editorial board of a number of journals and serves as the Editor of the International Journal of Event Management Research.