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Book part
Publication date: 4 October 2018

Lucrezia Songini, Chiara Morelli and Paola Vola

Notwithstanding the relevance of managerial control systems (MCS) in any organization, as well the distinctive role they can play in family business, due to its specific…

Abstract

Notwithstanding the relevance of managerial control systems (MCS) in any organization, as well the distinctive role they can play in family business, due to its specific features, the literature rarely dealt with the role and characteristics of MCS in family business. Taking into account previous contributions from different disciplines (organization, management accounting, and family business), the current work aims to better understand the state of the art about research in the field of MCS in family business in order to identify main research gaps and propose future research directions.

Forty-five articles have been analyzed, which were issued in 29 sources. Research findings show that the literature on MCS in family business is limited and not very conclusive. Some authors focused on the type of controls, other authors outlined the role of MCS in managerialization and the relation with professionalization. A few studies focused on some specific mechanisms, especially strategic planning and compensation. Some contributes dealt with MCS’ determinants and impacts. Differences between family and non-family firms were proposed. However, a clear and organized picture of the features of MCS in family firms, their determinants, and impacts has not yet been developed. Particularly, the impact of the distinctive features of family business on MCS represents an underdeveloped research field along with how MCS can be differently developed and used in different kinds of family firms. In the light of findings of the literature review, we propose a reference research framework on MCS in family business.

Details

Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research
Type: Book
ISBN: 978-1-78756-469-5

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To view the access options for this content please click here
Book part
Publication date: 4 October 2018

Abstract

Details

Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research
Type: Book
ISBN: 978-1-78756-469-5

Content available
Article
Publication date: 19 August 2021

Carlo Vermiglio, Guido Noto, Manuel Pedro Rodríguez Bolívar and Vincenzo Zarone

This paper aims to analyse how emerging technologies (ETs) impact on improving performance in disaster management (DM) processes and, concretely, their impact on the…

Abstract

Purpose

This paper aims to analyse how emerging technologies (ETs) impact on improving performance in disaster management (DM) processes and, concretely, their impact on the performance according to the different phases of the DM cycle (preparedness, response, recovery and mitigation).

Design/methodology/approach

The methodology is based on a systematic review of the literature. Scopus, ProQuest, EBSCO and Web of Science were used as data sources, and an initial sample of 373 scientific articles was collected. After abstracts and full texts were read and refinements to the search were made, a final corpus of 69 publications was analysed using VOSviewer software for text mining and cluster visualisation.

Findings

The results highlight how ETs foster the preparedness and resilience of specific systems when dealing with different phases of the DM cycle. Simulation and disaster risk reduction are the fields of major relevance in the application of ETs to DM.

Originality/value

This paper contributes to the literature by adding the lenses of performance measurement, management and accountability in analysing the impact of ETs on DM. It thus represents a starting point for scholars to develop future research on a rapidly and continuously developing topic.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

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