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Process orientation is important for improving organizational performance. The process view is considered a key enabler of digital transformation, and thus management control systems (MCS) are expected to incorporate this view. However, the existing body of knowledge is fragmented, as different process approaches are often considered independently following a reductionist view of control practices. This paper aims to provide recommendations for further research as well as guidance for practice by a systematic review of the state of research of MC for process orientation. It is based on both a comprehensive view to MC using an MCS package approach and a comprehensive view of process orientation.

A systematic literature review addressing major types of process orientation approaches was performed by applying the comprehensive MC framework of Malmi and Brown. The results were synthesized and propositions were developed.

All components of the MC framework, as well as MCS packages, are highly relevant for process orientation. Propositions regarding configurations of MC for process orientation show directions for future research. However, comprehensive considerations of packages and of individual components, especially cultural controls, remain scarce in the literature.

To the best of the authors‘ knowledge, this paper is the first of its kind to provide a comprehensive, structured overview of MC for process orientation, applying a nonreductionist view, based on an MCS Package approach, and consolidating the so far fragmented view of different process approaches.

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.

The purpose of this inductive, exploratory study is to provide foundational insights into the role of management control in dealing with dysfunctional behaviour within accounting schools in changing environment of Australian universities.

Evidence is drawn from semi-structured interviews with 28 current or previous heads of school, research deans, deans of teaching and learning, school managers and human resource managers from 16 Australian universities and interpreted from the theoretical perspective of rational choice theory.

The findings suggest the incidence of a range of dysfunctional behaviours occurring in accounting schools. Even when such behaviours are limited in frequency, their consequences are nevertheless found to have far-ranging and potentially destructive change impacts for both individuals and the university. Formal management control systems designed to address such behaviours are perceived to be largely ineffective in identifying, managing, eliminating or even mitigating the consequences of such dysfunctionality. Instead, it is informal control processes that are preferred in dealing with dysfunctionality.

This study enhances our understanding of the role of management control in dealing with dysfunctional behaviour within university accounting schools, and points not only to the difference between the design and use of management controls but also to the implications of this disconnect between the underlying intent of control design and their actual use in the context of environments that are subject to significant change.

To endure and cope in the rapidly changing environment, it is required of firms to gain a deeper acquisition of knowledge on market dynamics and subsequently concentrate on corporations' capacity to create, restructure and integrate their internal and external competences. Hence, the objective of this study is to investigate the influence of eco-dynamic capability (EDC) on the sustainability performance of small and medium-sized enterprises (SMEs).

Structured questionnaires were used to obtain primary data. The data were solicited from 500 employees and owner-managers of SMEs. The study’s hypotheses were tested using standard multiple regression through IBM SPSS Statistics (version 24).

The study revealed that EDC has a substantial positive effect on the economic, social and environmental sustainability performance dimensions.

The focus of this study is on EDC. Thus, although dynamic capability has been the subject of substantial study, little is known regarding the effect of EDC on the economic sustainability performance (ESP) (financial), environmental sustainability performance (ENSP) and social sustainability performance (SSP) of SMEs, predominantly amongst SMEs in emerging economies.

This study aims to analyze the effects of socialization mechanisms (belief system and peer mentoring) on managers’ job engagement and their desire to have a significant impact through work, that is, the desire to substantially improve or facilitate the lives of others by performing their work. The study also examines the moderating role of organizational identification.

A survey was conducted with middle and lower-level managers at one of the largest banks in Brazil, the BankCo. The authors obtained a sample of 201 respondents and tested the research hypotheses with structural equation modeling. The authors also performed a complementary data analysis with fuzzy-set qualitative comparative analysis.

The results suggest that belief systems and peer mentoring directly promote job engagement and indirectly promote desire to have a significant impact to a better world through work (through full mediation of job engagement). The effects of job engagement on desire to have a significant impact through work are even greater when managers have high organizational identification. Finally, several causal combinations are sufficient for high levels of desire to have a significant impact through work.

Beyond studies that examine how organizational mechanisms influence employee outcomes (e.g. performance), this study explores how socialization mechanisms can promote desire to have a significant impact through work. Thus, the authors demonstrate how organizational core values, mission statement and peer mentoring collaborate for managers to develop altruistic behavior, that is, directly related to other human values, such as empathy and ethics, being able to contribute to a world better.

This study developed and empirically tested a model that connects socialization mechanisms, job engagement, organizational identification and managers’ desire to have a significant impact through their work. Therefore, the paper provides insights into the relevance of socialization mechanisms for orchestrating managers’ proactive and altruistic behaviors.

Companies allowing employees to self-report business expenses face the risk of expense fraud because some occasionally engage in dishonest behavior to receive reimbursements for their use. Drawing on the technology acceptance model, this study aims to investigate the effects of perceived usefulness, perceived ease of use and perceived security on the trust in e-reimbursement systems and the relationship with honest disclosure intention.

A self-administered questionnaire was distributed to 254 respondents, with the partial least squares structural equation modeling used to analyze the data.

The findings showed that perceived security and perceived usefulness explained trust in e-reimbursement systems, whereas perceived ease of use had no significant effect on it. Corporate governance and trust in e-reimbursement systems have a positive relationship with whistleblowing intention. At the same time, corporate governance mediates the relationship between trust in e-reimbursement systems and honest disclosure intention.

This study sheds light on using e-reimbursement systems within organizations to prevent fraudulent reimbursements and offers recommendations to management on enhancing employees’ intention to engage in honest disclosure behavior through e-reimbursement systems.

In a packaging olives manufacturing system, the drained weight of the product plays a decisive role in customer’s satisfaction as well as in financial saving for the organization. The purpose of this study is to minimize the variation of the drained weight of olives in the production system to avoid the negative consequences.

The research develops a practical implementation step-by-step of Six Sigma define, measure, analyze, improve and control (DMAIC) in reducing the variation of the drained weight of olives.

Data analysis was used at various phases of the project to identify the root causes of rejection and rework. As a result of the necessary interventions and actions to optimize the manufacturing process, the standard deviation of drained weight was significantly reduced by 51.02%, with a 99.97% decrease in the number of parts per million defectives. Thus, the yield of the production process was improved by 8.24%. The estimated annual savings from this project were US$ 228,000 resulting from reduced rejection and rework.

This research may be used in packaging olives production systems as a tool for managers and engineers planning to increase productivity and efficiency while also improving product quality. The study also provided the organization with helpful actions that will be used to guide future Six Sigma operations management on the system. Thus, practical guidelines and solutions are provided.

In this project, for the first time, the Six Sigma methodology has been applied to solve a real-world problem in the packaging olives manufacturing system and to show that the DMAIC approach may assist to improve the efficiency of their operations and hence contribute to their quest toward continuous improvement.

This study aims to examine the gender differences in purchase intention towards green packaging product. The paper extended the theory of planned behaviour by unravelling the dynamics of quality, product attributes, and green packaging as part of strategic elements for the marketing mix.

A cross-sectional-survey-based questionnaire research design was used to collect data from a total of 212 adults from Malaysia. Partial least squares structural equation modelling was used to assess the measurement and the proposed research model.

The results showed that perceived quality and product attributes had a positive relationship with attitude towards green packing products without significant difference between female and male groups. Interestingly, this study found a significant difference between males and females in terms of the attitude and subjective norms towards intention to purchase green packaging product. Subjective norms had a positive relationship with attitude while perceived behavioural control had a positive relationship with purchase intention without significant gender differences.

The findings of this study contribute to the limited body of knowledge in the area of purchasing green packaging products and provide useful information to industry practitioners about gender differences in purchasing green packaging products. Also, the current study provided new insights to the academician by looking into the dimension of green marketing mix elements which influence consumer behaviour.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-04-2023-0249.

Construction material management plays a significant role in achieving successful project delivery of a construction project. However, ineffective material management is a critical issue in the construction industry, especially in developing economies, of which Sri Lanka is not an exception. Therefore, this study aims to focus on exploring the causes of ineffective material management practices in civil engineering construction projects in Sri Lanka and their impact on successful project delivery.

Furthermore, the literature findings were validated through the preliminary survey. Subsequently, a quantitative research approach was adopted to pursue the research aim. Questionnaire responses were obtained from 215 construction professionals in civil engineering projects who were selected using the judgemental and snowball sampling techniques. Collected data were analysed through Statistical Package for the Social Sciences (SPSS) V26 and Microsoft Excel 2016.

Moreover, the study revealed that material price fluctuation, shortage of material in the market, delay in material procurement, inadequate planning and delays in material delivery are the most frequent causes of ineffective material management in civil engineering projects. In addition, it was evidenced that most ineffective material management practices cause both time and cost overruns in civil engineering construction projects. Most respondents emphasized inadequate planning, inadequate qualified and experienced staff, lack of supervision and lack of leadership as the causes for both time and cost overruns.

The study was concluded by proposing strategies for effective material management. Education/training/enlightenment of staff in charge of materials management, use of software like Microsoft Project, Primavera and similar software to eliminate manual errors in material management, and providing clear specifications to suppliers were the most agreed strategies for effective material management in civil engineering construction projects.