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This study aims to examine the roles of organisational control, structure, culture and technology in preventing occupational fraud. This study is essential in the current time. It brings a significant impact on both theory and practice. In the existing studies, there is a lack of clarity on a specific mechanism to prevent organisational fraud. The problem is that they tend to generalise the types of organisational fraud. Conceptually, organisational fraud may include corruption, double funding, asset misappropriation, bribery or falsification of documents. However, many scholars tend to neglect such diversities. Consequently, many occupational fraud cases become unstoppable, particularly corruption. To deal with this topical issue, the current study applies the term “occupational fraud” cited by the Association of Certified Fraud Examiners, consisting of corruption, asset misappropriation and fraudulent financial statement.

This study surveyed three Indonesian Local Governments. This study focussed on management levels that have strong power for coordinating governmental activities. The author chose these local governments because their local leaders (the regents) were jailed due to corruption scandals. As expected, this study gives us different perceptions of how fraud mitigation should be designed in the organisation.

The results suggest that corruption is a little bit complex than other types of occupational fraud. It is improbable to be prevented through technological and administrative approaches. As such, organisations need to think of extra efforts that could perfectly tailor the organisational control and organisational culture, organisational structure and technological advancement. The benefit of this effort is related to diagnosing the fit or misfit of organisation designs in addressing the dynamic dimensions of corporate governance. Then, it can also strengthen the efficacy of preventive measures to deal with occupational fraud.

This study provides a provocative discussion regarding the public perception of occupational fraud, consisting of corruption, asset misappropriation and financial statement fraud. And this study also offers a new refined conceptual analysis of how to deal with such types of occupational fraud by incorporating contingency theory and the Committee of Sponsoring Organizations of the Treadway Commission (COSO’s) internal control components.

The purpose of this paper is to introduce the concept of organisational control and both its importance and utility for understanding nonprofit organisations.

This paper uses a critical realist (CR) methodology to discuss the concept of control and its utility to research on governance of nonprofit organisations.

The current study offers a conceptual framework that presents a holistic view of control, relevant for analysing nonprofit organisations, and a methodological lens (CR) through which this framework can be implemented.

This paper suggests that studies of governance should consider different levels of analysis, as suggested by examining the concept of control using a CR framework. This notion has yet to be tested empirically and a framework for examining governance from a CR perspective of control is suggested. Context is highly relevant to understanding control, and thus, this model requires testing in a wide diversity of nonprofit sectors, sizes of organisations and time periods.

The literature on organisational control provides useful insights to advance our understanding of nonprofit organisations beyond the notion of governance, and this paper proposes both conceptual and methodological underpinnings to facilitate future research.

This paper aims to develop a conceptual framework that can be used in studying the changing nature of management control in organizations. It is based on four components of the management control system, namely: organizational structure and strategy; corporate culture; management information systems; and core control package.

A range of published works is reviewed to explore the nature of management control.

The conceptual framework developed in the paper can be used in studying the changing nature of management control in organizations.

This is not an empirical investigation of management control.

The framework presented in this article is useful to both practitioners and researchers of management control.

In this paper we assess whether the balanced scorecard (BSC) supports the necessary functions for organizational viability. To this purpose, we use the viable system model (VSM) as a means to describe the functions required for organizational viability. Then we use the VSM as a template to assess whether and how the BSC supports these functions for organizational viability.

Even though design as a purposeful activity naturally fits into the realm of cybernetics, the emphasis on control has limited the scope of using cybernetic principles in design. The idea of organization, another fundamental concept in cybernetics, has received less attention in design research and seems worthy of further exploration. The purpose of the paper is to review the two concepts and clarify their role and meaning in design. Overall, using insights from complex systems science, the paper attempts to recast the relationship between cybernetics and design.

The treatment uses category theory as a language and methodological approach in order to formally express the concepts of “organization” “control” and “design” and then study the relations between them.

Organization is defined using the mathematical concept of sketch, i.e. as a characterization of the complementary relation between theories and models. The paper demonstrates that the peculiarity of design rests on the fact that the distinction between theories and models is an anticipated but emergent state. In contrast, control‐based representations assume that the theory‐model distinction is given in advance, as an intrinsic characteristic. The paper demonstrates that design is a distinct paradigm in relation to control, yet it falls within the domain of cybernetic and complex systems enquiry.

The paper contributes to the understanding of design as a distinct type of problem in cybernetics by exposing differences between control and design problems. The paper also further lays the foundations for developing a cybernetic theory of design based on the concept of organization.

Organisations produce effects that go beyond the economic framing within which they operate, referred to as overflows in this paper. When an organisation comes under pressure to address these overflows they must decide how to respond. Previous research has placed social and environmental reporting as an important tool organisations mobilise in their attempts to mediate these pressures and the groups that give rise to them. However, these reports are typically only released once a year while the pressures that organisations face can arise at any time and are ongoing and constant. The purpose of this paper is to explore situated organisational practices and examine if and how management controls are mobilised in relation to the actions of pressure groups.

This paper takes a case study approach to understand how an organisation attempts to mediate the pressures from a number of overflows: carbon emissions, changing lifestyles, aspartame and obesity. To undertake this research a performative understanding of management control is utilised. This focusses the research on if and how management controls are mobilised to assist with attempts to mediate pressures.

Analysis of the data shows that many different management controls, beyond just reports, were mobilised during the attempts to mediate the pressure arising from the actions of groups affected by the overflows. The management controls were utilised to: identify pressures, demonstrate how the pressure had been addressed, alleviate the pressure or to dispute the legitimacy of the pressure.

This paper shows the potential for new connections to be made between the management control and social and environmental accounting literatures. It demonstrates that future research may gain much from examining the management controls mobilised within the situated practices that constitute an organisations response to the pressures it faces.

The purpose of this study is to examine corporate governance practices in an emerging economy. It focusses on how ownership control and board control systems operate in corporate organisations in an emergent economy, assuming that these systems are essential for enhancing good corporate governance practices in emerging countries.

The paper builds on descriptive multiple-case study with multiple units of analysis to divulge how ownership control and board control systems function to ensuring effective corporate governance in publicly listed corporate organisations in Ghana. A criterion-based sampling technique is used to select the companies. Thereafter, three techniques of data collection are used to gather data from the companies: archival records, semi-structured interviews and observation.

By linking the gathered data to the paper’s theoretical propositions, the study highlights that all the companies are characterised by the presence of large shareholders, and, in consequence, they tend to exert extensive control over the activities of the companies through their involvement in the decision-making processes. However, whilst the presence of large shareholders has the tendency to solve the agency problem, it poses challenges in regards to minority shareholders’ interests in these corporate organisations. The study also reveals that boards of directors tend to exercise control over corporate organisations when majority shareholders stop interfering in their dealings. This implies that when major shareholders fully partake in corporate decision-making processes of companies, boards of directors seem to be sheer advisory bodies to management.

This is a paper to shed light on corporate governance practices in four large publicly listed corporate organisations on the Ghana Stock Exchange, so the observable facts do not apply to other emergent economies. In addition, the sample does not represent all corporate organisations in Ghana; thus, the empirical observations cannot be generalised to other organisations that have not been included in this study. However, the empirical results can be applied to other similar corporations in Ghana and other emergent economies in an analytical sense. With the application of inductive reasoning, the results can be applied to provide important appreciation in an effort to understand the structure of corporate governance practices in organisations in developing countries.

A comparative analysis of the empirical observations from this study and the recommended guidelines of corporate governance of Ghana has been carried out, and aspects in which organisations need to reform and improve to fully comply with the guidelines are highlighted: director independence, director evaluation, introduction of new directors and board education. This could possibly be the foundation upon which corporate governance structures in these organisations can be restructured and further enhanced.

The majority of the studies of corporate governance in emergent economies have used quantitative techniques to examine the relationship between corporate governance mechanisms and firm performance. However, this study takes a different approach to examine corporate governance practice in an emergent economy by using a comprehensive and defensible qualitative analysis to examine relations between ownership structure and shareholder control, and board of directors and board control. In addition, it highlights how ownership and board control systems interact in corporate organisations in emergent economies.

The purpose of this paper is to present an argument for the importance of organizational culture and organizational socialization as controls for business‐to‐business salespeople.

Organization theory suggests that social forms of control can be an effective influence on salesperson activities and behaviors. Based on organization theory, the paper presents a typology of social control combinations and offers propositions to guide future research.

It is suggested that different combinations of organizational culture and socialization moderate the relationship between person‐organization fit and relevant outcomes such that, under various social control environments, creativity is greater, salesperson performance is higher, and salespeople are less likely to leave the firm and will experience greater job satisfaction.

The primary limitation is that it is conceptual in nature. Despite this, arguments presented herein support that socialization activities set the stage for salespeople's attitudes, behaviors, and performance, while organizational culture can reinforce or undermine the firm's socialization efforts. This provides the necessary foundation for future empirical research applying organizational theory to salesperson control.

Salespeople remain the driving force for revenue generation for many business‐to‐business firms. Sales managers are challenged with the task of directing salespeople to meet organizational objectives. However, based on organizational theory, traditional control methods may be less effective because of the unique characteristics of the business‐to‐business sales position. The research suggests that the organizational culture and the socialization tactics used by the sales manager can be tools that sales managers can use to control and direct the activities of salespeople.

Previous research has focused predominantly on outcome‐ and behavior‐based controls for business‐to‐business salespeople and has largely overlooked the potential influence of social controls such as organizational culture and organizational socialization. This research fills that gap.

This paper aims to present an empirical case where fundamental changes in the environment have forced an organization to re‐evaluate its management control systems and possibly search for destabilizing supporting routines in order to unlearn the established ways of measuring and controlling within the organization. The problem, however, is that organizational technologies often work in the other direction, i.e. they promote stability in organizational routines. The paper seeks to increase understanding regarding the importance of destabilizing, or, as the authors like to call them, sensebreaking activities within organizations that are present in rapidly changing environments.

The authors used multiple sources and multiple techniques to collect data; interviews with managers, participation in meetings, and document analysis such as annual reports, pamphlets, speeches and Swedish Armed Forces's (SAF's) web site.

The study is clearly presented in a design‐oriented way. The benefits, however, are that it illustrates that the available models take for granted that the organization has a mission that is accepted. When the mission is debated, the focus and practice of management control falls into pieces. Also, when the ontology of the organization is debated, flexibility does not suffice. The proposition is that it is through sensebreaking that a reflective position may be held. That is, a position where everything may be questioned and that this questioning never stops.

The study of the SAF could probably be labeled a study of an extreme case. Extreme cases facilitate theory building because the dynamics being examined tend to be more visible than they might be in other contexts. The caveat, however, is that this particular case study risks becoming anecdotal since the SAF is, per definition, one of a kind. The paper's argument, however, is that the SAF acts as an illustration of the limits (and possibilities) of management control theory and how it is framed as a technology in a milieu that is neither relatively stable nor stable, but rather under extraordinary pressure for change.