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Article
Publication date: 18 January 2024

Stefano Amato, Laura Broccardo and Andrea Tenucci

This study investigates the association between family firm status and the maturity level of management control systems (MCSs) by considering the moderating effect of process…

Abstract

Purpose

This study investigates the association between family firm status and the maturity level of management control systems (MCSs) by considering the moderating effect of process digitalization.

Design/methodology/approach

The authors conducted an empirical analysis on a sample of 106 Italian firms, utilizing both ordinary least squares and ordered logistic regression in this study.

Findings

By resorting to the MCS maturity model proposed by Marx et al. (2012), the empirical findings reveal that family firms do not differ from their nonfamily counterparts regarding MCS maturity. Furthermore, the degree of process digitalization is positively associated with the probability of adopting IT-related technologies in MCSs. Digitalization negatively moderates the relationship between family firm status and MCS maturity, resulting in family firms exhibiting a lower MCS maturity level than their nonfamily counterparts.

Research limitations/implications

Despite similar efforts in the digitalization process, family firms lag behind in the adoption of IT-enabled MCSs, which suggests that reduced agency issues in family firms constrain the MCS maturity level.

Practical implications

This study can assist practitioners in implementing a more mature MCS by considering the interplay between internal digitalization processes and family status of the firm, thereby enhancing the decision-making process.

Originality/value

This study adds novelty to an underexplored area at the intersection of MCSs, family firms and digitalization.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 10 March 2023

Abdulkabir Opeyemi Bello, Ayaz Ahmad Khan, Abdullahi Idris and Hamzat Mohammed Awwal

This study aimed to identify and assess the barriers to implementing modular construction systems (MCS) in developing country's architecture, engineering and construction (AEC…

Abstract

Purpose

This study aimed to identify and assess the barriers to implementing modular construction systems (MCS) in developing country's architecture, engineering and construction (AEC) industry, targeting built environment professionals from Nigeria and South Africa.

Design/methodology/approach

The study adopted a quantitative research method, using a structured questionnaire to seek the opinions of the professionals on the identified categories of barriers.

Findings

Results indicated that all identified categories of barriers were statistically significant using a one-sample t-test at p = 0.05 significance level which indicates they are critical towards the implementation of MCS in developing countries. Assessment of the opinion of the professionals using the Kruskal–Wallis scale showed that they hold similar views on the barriers to the adoption of MCS. Pearson correlation shows a high correlation coefficient amongst the barrier categories and an acceptable level of significance (p = 0.05).

Research limitations/implications

This study is limited to two significant African countries (Nigeria and South Africa) selected based on the gross domestic product (GDP). Further studies can consider developing countries outside Africa and investigate broader respondents.

Practical implications

The study provides implications on the barriers affecting MCS in developing countries for the academia, industry and government to have an insight into the barriers and make informed decisions and policies.

Originality/value

The research satisfies the need to study the barriers affecting the MCS in developing countries that can mitigate housing deficits. This innovative construction method has been adopted and implemented in developed countries, and the result has been positive.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 20 March 2023

Abdulkabir Opeyemi Bello, Doris Omonogwu Eje, Abdullahi Idris, Mudasiru Abiodun Semiu and Ayaz Ahmad Khan

The growing demand for housing and infrastructure, as well as the requirement for affordable housing, has been a significant factor, necessitating investigation for sustainable…

Abstract

Purpose

The growing demand for housing and infrastructure, as well as the requirement for affordable housing, has been a significant factor, necessitating investigation for sustainable approaches and implementation of alternative construction innovations. Hence, this study aims to identify and assess the drivers for implementing modular construction systems (MCS) in developing countries.

Design/methodology/approach

The study adopts a quantitative research approach to seek respondents’ opinions on the factors that can drive the implementation of MCS in developing countries. Accordingly, a structured questionnaire was used as an instrument of data collection based on five Likert scales. The data was analysed using the mean score, one sample t-test, Kruskal–Wallis, factor analysis (FA) and Pearson correlation analysis.

Findings

Results show that 15 of the 16 major identified drivers were statistically significant towards implementing MCS, which indicates that the drivers are crucial for implementing MCS in developing countries. However, the Kruskal–Wallis test reveals that the respondents have varying opinions on the identified drivers. FA categorised the drivers into four categories, namely, “management and sustainability”, “key performance”, “know-how and logistics” and “regulations and policies”. A strong relationship among the four categories of drivers was established using Pearson correlation, which indicated that all the drivers’ categories are essential for implementing MCS in developing countries.

Originality/value

This study identified and assessed the drivers towards implementing MCS in developing countries. The study concludes that the identified drivers are essential for implementing MCS in developing countries. Also, the study considers the government the most placed player in driving the implementation of MCS in developing countries.

Details

Journal of Engineering, Design and Technology , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 13 February 2024

Mamun Billah, Zahir Uddin Ahmed and Mohoboot Ali

This study aims to examine staff responses to management control systems (MCS) changes in an Australian university. Through the analysis of the category of staff responses, it…

Abstract

Purpose

This study aims to examine staff responses to management control systems (MCS) changes in an Australian university. Through the analysis of the category of staff responses, it aims to understand the perception gaps among the staff at different levels of the university.

Design/methodology/approach

Using a case study approach on an Australian university, data was collected from interviews with staff across three hierarchical levels to explore their behavioural responses.

Findings

This study finds that staff at all levels largely complied with MCS changes due to institutional enforcement. Top management emphasised aligning with government policies and funding, often using manipulation and compartmentalisation tactics in implementing the new MCS. Mid-level managers generally favour research strategies but feel excluded from decision-making and have limited influence over funding. They adopted a balancing tactic within a compromise strategy. Meanwhile, operating-level academics had mixed experiences, feeling largely powerless in influencing MCS while also showing instances of self-motivated compliance. Overall, the study reveals varying responses across different hierarchical levels, highlighting the complexities of MCS changes in staff behaviour and attitudes.

Research limitations/implications

The insights from this study can guide university administrators and policymakers in understanding the intricate variations in staff reactions to institutional changes. By recognising the factors that drive compliance and defiance, institutions can better navigate and implement changes in MCS.

Originality/value

This research offers a unique perspective on the behavioural side of MCS changes in higher education. By focusing on varied hierarchical levels within a university, the study provides a granular understanding of individual responses, enriching the existing literature on MCS transitions in academia.

Details

Accounting Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1030-9616

Keywords

Open Access
Article
Publication date: 30 October 2023

Albert Anton Traxler, Daniela Schrack, Dorothea Greiling, Julia Feldbauer and Michaela Lautner

Companies must no longer just report on corporate sustainability (CS) performance but also demonstrate that they are aligning their strategies with sustainability. However…

Abstract

Purpose

Companies must no longer just report on corporate sustainability (CS) performance but also demonstrate that they are aligning their strategies with sustainability. However, suitable management control systems (MCS) are required to implement a sustainability strategy. Thereby, sustainability reporting (SR) can also be employed for control purposes. On the other hand, existing MCS can be used to develop SR that goes beyond accountability. Accordingly, this paper explores how this interplay can be designed.

Design/methodology/approach

For the study, 20 semi-structured interviews were conducted with persons from ATX and DAX companies. Since the interplay should be examined from a holistic control perspective, the authors used the MCS package of Malmi and Brown as an analysis framework.

Findings

Nowadays, merely focusing on reporting is too narrow a view. It is therefore not surprising that the investigation was able to reveal various possible linkages between MCS and SR that span the full range of the MCS package of Malmi and Brown.

Research limitations/implications

Future research should also consider non-listed companies to investigate potential differences and take a closer look at the proposed reciprocal nature of the interplay.

Practical implications

The findings expand the knowledge of how companies can use SR for control purposes and how existing MCS can help develop a reporting that goes beyond accountability.

Originality/value

The study contributes by highlighting the potential of SR to control CS performance from a holistic MCS perspective and likewise the impact of existing MCS on reporting. In addition, different theoretical perspectives are used to explain why the interplay can be designed differently in practice.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 29 January 2024

Girish Prayag, Mesbahuddin Chowdhury and Lucie K. Ozanne

Using dynamic capabilities (DCs) theory, the authors assess whether micro, small and medium-sized enterprises (MSMEs) can leverage DCs to improve operational capabilities (OCs…

Abstract

Purpose

Using dynamic capabilities (DCs) theory, the authors assess whether micro, small and medium-sized enterprises (MSMEs) can leverage DCs to improve operational capabilities (OCs) during the COVID-19 pandemic. The authors also identify whether organizational learning (OL) affects the relationship between DCs and OCs.

Design/methodology/approach

The authors test these propositions on a sample of 419 MSMEs from Australia and New Zealand.

Findings

DCs have no direct effect on OCs, technological or marketing capabilities (TCs or MCs). OL moderates the effect of DCs on both TCs and MCs.

Research limitations/implications

The study assesses only MCs and TCs as OCs and does not explicitly measure pandemic impacts on organizations. However, the results illustrate the importance of OL during crises for recovery purposes.

Practical implications

Managers can use the findings to improve structure, processes and knowledge management emanating from MCs and TCs within organizations impacted by the COVID-19 pandemic.

Originality/value

The authors use a multi-dimensional measure of OL and show that during the pandemic, OL is a critical factor that allows organizations to transform the benefits conferred by DCs into MCs and TCs.

Details

Asia Pacific Journal of Marketing and Logistics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 17 August 2023

Naman Sreen, Veenu Sharma, Safiya Mukhtar Alshibani, Steve Walsh and Giuseppe Russo

This study aims to empirically examine the influence of management control systems (MCSs) on knowledge acquisition from innovation failure (KAFIF), which further impacts…

Abstract

Purpose

This study aims to empirically examine the influence of management control systems (MCSs) on knowledge acquisition from innovation failure (KAFIF), which further impacts empowerment, creativity and organizational innovation. This study argues that enabling an MCS positively influences KAFIF, whereas controlling the use of an MCS negatively influences KAFIF. Further, KAFIF positively impacts empowerment, creativity and organizational innovation.

Design/methodology/approach

This study aims to create a comprehensive stimulus–organism–response (S-O-R) framework. This framework includes an MCS (belief, interactive, boundary and diagnostic) as a stimulus, KAFIF as an organism and creativity, empowerment and organizational innovation as responses. The data were gathered using an online survey administered to a sample of 321 employees working in India’s micro, small and medium enterprises and analyzed using partial least squares structural equation modeling.

Findings

The results indicate that there is no correlation between belief control and the acquisition of knowledge from the failure of innovation, interactive control has a positive association with KAFIF and boundary control has no relationship with KAFIF. Diagnostic control has a significant negative association with KAFIF. Further, this study found that KAFIF positively associates with empowerment, creativity and organizational innovation.

Originality/value

This study is among initial studies that examine the influence of MCSs on KAFIF, which impacts empowerment, creativity and organizational innovation. Further, it helps be one of the initial literature on studying KAFIF rather than innovation success.

Details

Journal of Knowledge Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 21 November 2023

Hitomi Toyosaki

The purpose of this study is to investigate the impact of the enabling performance measurement systems (PMS) on non-managerial employees’ team learning behaviours (TLB) and team…

Abstract

Purpose

The purpose of this study is to investigate the impact of the enabling performance measurement systems (PMS) on non-managerial employees’ team learning behaviours (TLB) and team effectiveness (TE) when the PMS is used as an enabler.

Design/methodology/approach

A questionnaire survey was conducted with non-managerial employees in Japan and a total sample of 474 responses were collected. Partial least squares structural equation modelling using Smart-PLS was used for the analysis.

Findings

The results demonstrated that the design feature of global transparency in enabling PMS contributes to the enhancement of TE, with partial mediation through TLB. Furthermore, it was also evident that fostering TLB involves increasing the flexibility in PMS, specifically offering multiple options for collecting and aggregating performance information in various formats.

Originality/value

By examining the effects of the four features of enabling controls on TE and TLB, this study shows which features in an enabling PMS are important in motivating non-managerial employees at the operational level. The study not only fills a gap on the impact of enabling controls on non-managerial employees that has been under-researched but also makes an academic contribution in that it has deepened our understanding of four features that have not yet been fully elucidated.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 31 October 2023

Basil P. Tucker and Elaine Nash

The paper presents the initial groundwork for the development of a research agenda around the management control implications of employing workers with intellectual disability.

Abstract

Purpose

The paper presents the initial groundwork for the development of a research agenda around the management control implications of employing workers with intellectual disability.

Design/methodology/approach

The point of departure of this foundational enquiry is primarily prior analyses and critiques of empirical research into the employment of workers with intellectual disabilities.

Findings

The authors extend the management control framework advanced by Tessier and Otley (2012) by offering insights relating to the benefits and costs of both compliance as well as performance roles of management control systems (MCS). As such, the authors advocate potential avenues for further empirical investigation and also offer four broad ways in which the use of MCS is implicated in the employment of individuals with an intellectual disability by recognising that achieving compliance outcomes or achieving performance outcomes both carry associated benefits and costs.

Research limitations/implications

The extent to which management control research has engaged with the context of workers with intellectual disability is limited. However, this paper identifies some of the salient considerations underlying an agenda for further research in this area.

Social implications

The employment of workers with intellectual disabilities is by no means unprecedented. In many Western economies, there have in recent times been significant disability policy shifts, recognising the key role of employment in the financial security and social participation of people with disabilities, including those with intellectual disabilities. A key performance indicator stated in these policy positions is an increase in workforce participation for this group of people. However, an increase in the employment of such individuals is likely to represent significant implications in terms of prevailing conditions as well as new management control configurations that may be required.

Originality/value

The paper overviews existing knowledge about the employment of workers living with an intellectual disability and identifies areas relating to the management control implications of such arrangements within which more research is required.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 5 October 2023

Thiago Tomaz Luiz, Anderson Betti Frare and Ilse Maria Beuren

This paper aims to analyze the effects of enabling management control systems (MCSs) and relational capabilities (interorganizational learning and coordination) on conflict…

Abstract

Purpose

This paper aims to analyze the effects of enabling management control systems (MCSs) and relational capabilities (interorganizational learning and coordination) on conflict management in innovation ecosystems.

Design/methodology/approach

Shedding light on relational governance, structural equation modeling (symmetric analysis) and qualitative comparative fuzzy-set analysis (asymmetric analysis) were applied to a sample of 164 Brazilian firms associated with science and technology parks (STPs), a specific type of innovation ecosystem.

Findings

The results of the symmetric analysis showed that enabling MCSs have a direct and positive effect on conflict management, as well indirect effects through interorganizational learning and coordination. The results of the asymmetric analysis indicated four solutions to promote high levels of conflict management, with enabling MCS solutions standing out, as they are present in the majority of cases in the sample.

Originality/value

Interorganizational conflict in innovation ecosystems are inevitable, but the previous literature is inconclusive about how the interrelation between MCS and relational capabilities can foster the management of these conflicts. By providing evidence on the predictors and solutions that lead to high levels of conflict management, this study presents valuable insights into how firms and STPs can mutually promote organizational and relational benefits throughout the innovation activities developed among those involved in innovation ecosystems.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

Keywords

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