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The authors examine the extent to which a controller's involvement in project functions (namely definition and scope, organization, constraints management and risk management) cascades down to project performance.

The authors test the study’s framework using survey data from a sample of project leaders in German and Swiss firms. Responses were analyzed using the partial least squares (PLS) technique.

The authors find that controllers contribute to project success via the previously described project functions. Further, the study reveals the crucial role of controllers in managing uncertainty and project risks.

Although the arguments used in this research were not country specific and suggest that the findings of this study also apply to the controller professional in general, this study clearly acknowledges that further research is needed to address the effects of this role in different jurisdictions given the specific characteristics of controllers acting in German-speaking countries.

The authors provide insights on the role of controllers at an operational level, like project management, highlighting the need for controllers to support an effective project governance.

The authors add to the literature by examining the role of controllers in highly knowledge-intensive, highly pressured, task-driven, interdependent and dynamic operational settings, thus contributing to a better understanding of how controllers function at an operational level. The authors also strengthen a broader role of controllers in project management that goes beyond their historical controlling activities to include more modern functions, extending previous studies analyzing their professional identity.

The purpose of this paper is to describe and analyze the liaison role of project controllers in new product development (NPD) projects.

This paper is based on a case study of an industrial new product development project. In total, 68 in‐depth interviews were conducted and 32 meetings were observed. Using an inductive approach, this paper scrutinizes the roles of three specific individuals – their formal role as project controllers and their informal role as liaisons.

The study found that project controllers play a crucial part in the everyday work of projects – both formally and informally. Project controllers undertake important liaison activities that are not a part of their formal roles in which they extend their responsibilities to include informal activities such as peacekeeping, probing, nailing, process implementation and streamlining.

This paper argues that managers must identify and acknowledge the importance of informal liaisons and liaison activities among project members because such activities are of crucial importance for the facilitation of communication and for work‐flow coordination. By viewing the project controller as someone who is “dressing the project in numbers”, the role can be understood as a support function aimed at close interaction and cross‐functional learning, rather than a function aimed at distant supervision and control.

This paper provides important insights into informal aspects of project roles and the everyday work of project controllers.

The purpose of this paper is to identify and describe how calculations are used in the early phase of strategic capital investment projects (SCIPs) in the mining context and thereby create an understanding of what calculations do in these situations.

The authors conducted a case study based on interviews with project managers, controllers and top-level managers, as well as documents and observations.

The empirical evidence provides key insights into the different uses of calculations in the early phase of SCIPs in the mining industry. The authors found evidence that calculations in the early phase of SCIPs are used to generate ideas, support learning and discussions, evaluate decisions and act as a mediating device.

The paper is based on a single organization, and therefore, the findings of the paper are limited to theoretical generalization.

The study has practical implications directed toward top management, controllers and project managers working with SCIPs. This study suggests that calculations in the early phase are used to unite and create a shared view in the early phase rather than to present rational answers to different investment decision. Calculations can also be used to direct attention toward important areas, sort out and prioritize among ideas, communicate a shared view and function as a template. Thus, calculations are essential in the early phase as they help to transform activities into actions.

This paper contributes to the accounting literature in which it has been emphasized that we still know little of strategic capital budgeting processes, with insights into the multiple uses of calculations in the early phase of SCIPs. We also argue that calculations act as mediating devices in the early phase of SCIPs as they provide a common frame of reference and a basis for action.

The present paper seeks to address the issue of MIS where developments in IT have had a significant impact on competencies.

This paper explores this notion which has received little coverage in IS literature to date, with a focus on the field of accounting and management control. Many authors have voiced their uncertainty about how the control function will evolve in the future. In effect, IS developments challenge controllers' legitimacy if the latters' know‐how fails to keep up with technological developments. This paper analyses the makeup of controllers' competencies and, in particular, the need for the latter to be able to use ERP systems. It proposes the concept of technological contingency as a means to understand evolutions in ERP controllers' competencies in comparison with traditional controllers.

Technological progress broadens controllers' competencies, and ERP plays the role of a medium through which increased contingency takes place. Organisations of a certain size are compelled to implement ERP, leading to management controllers having to adjust their skills set. The study provides an ERP model to be used by controllers.

The antecedents of the evolution can be more developed in another study.

The managerial impact is considerable. It is crucial for French university programmes to rapidly develop greater focus on ERP training, and job and skill referentials need to be updated in organisations, especially promotion, valorisation, evaluation, and career development systems. Being an IS specialist in a large corporation can confer real legitimacy as it becomes an imperative. For business organisations, interpersonal relations have changed completely; communication takes place through integrated tools and there is less face to face, but on the other hand relationships are pre‐ordained by IS tools. The way economic, accounting, and financial knowledge is disseminated will also change as it is communicated more explicitly.

To the best of the authors' knowledge, studies on management controllers' skills in an ERP environment are nonexistent. This is the first study on this subject.

This study aims to implement an improved version of the Chimp algorithm (IChimp) for load frequency control (LFC) of power system.

This work was adopted by IChimp to optimize proportional integral derivative (PID) controller parameters used for the LFC of a two area interconnected thermal system.

The supremacy of proposed IChimp tuned PID controller over Chimp optimization, direct synthesis-based PID controller, internal model controller tuned PID controller and recent algorithm based PID controller was demonstrated.

IChimp has good convergence and better search ability. The IChimp optimized PID controller is the proposed controlling method, which ensured better performance in terms of converging behaviour, optimizing controller gains and steady-state response.

The purpose of this paper is to examine a case of sham compliance performance reporting through the lens of Goffman’s dramaturgy to reveal its dramaturgical structure. It makes a methodological contribution to comprehending “lived experience” accounts of project work, and adds knowledge concerning the behind-the-scenes motivators to sham behaviour in project work.

Using an ethnographic lived experience account, an aspect of project work is reconceptualised as a collection of dramaturgical scenes. These scenes disclose issues beyond the bounds of the traditional project management discourse, and increase knowledge and appreciation of sham and performative behaviour in project work.

Sham progress reporting can emerge in an environment where senior management’s ignorance of project work creates unworkable binds for project staff. Moreover, the sham behaviour succeeds at its objective because senior management are vulnerable to false impressions. This situation raises ethical issues for those involved, and creates an overhead in dealing with the reality of project work.

Limitations to this study are due to the inherent nature of the ethnographic method, where it is difficult to recruit willing participants, particularly in terms of sham behaviour cases. This study has implications for research on sham and performativity behaviour in project work, as studies can benefit from the dramaturgical analysis and Goffmanesque scene illustration techniques that help give focus to particular aspects of social performance, and remove complexity from the narrative.

The research provides practitioners with a way of discussing superfluous compliance process using additional lived experience vocabulary. This could reduce the undue pressure to behave unethically, and reduce the burden to create the extra impression management work.

This study brings a voice to sham behaviour in project work. Continued ignorance of sham behaviour results in unnecessary work and unprofitable projects. Individuals could pay a price in terms of stress and well-being, not discussed.

Project management has for a number of years been gradually introduced into the premises and facilities management areas to cope with the complexity of disciplines now involved in building projects. This is especially true of the major building construction programme in the City of London due to the recent deregulation of the Stock Exchange and the tremendous impact this has had on the operations of the London financial institutions. As a consequence of this building explosion, large companies and financial institutions have reassessed their attitudes towards facilities management, particularly the way in which this profession has quickly established itself at senior management level in major companies involved in Big Bang and other projects throughout the country. Although Big Bang exemplifies this approach, the process of forming a project team applies to all projects; the only material change is the scale of the project operation which will of course determine the size of the project management team and the time frame, which in itself will impose personnel parameters.

The appointment of project managers, product controllers and project engineers is becoming more common in European industry, the aim being to concentrate attention to achieving some specific new task. Typical examples are:

Due to its key role in the successful delivery of construction projects, construction productivity is one of the most researched topics in construction domain. While the majority of previous research is focused on the productivity of labor-intensive activities, there is a lack of research on the productivity of equipment-intensive activities. The purpose of this paper is to address this research gap by developing a comprehensive list of factors influencing the productivity of equipment-intensive activities and determining the most influential factors through interview surveys.

A list of 201 factors influencing the productivity of equipment-intensive activities was developed through the review of 287 articles, selected from the ten top-ranked construction journals, by searching for construction productivity in the articles’ titles, abstracts or keywords. Next, the most influential factors were determined by conducting interview surveys with 35 construction experts. To ensure that the interviewees were aware of the research objectives and the distinction between labor- and equipment-intensive activities, an information session was held prior to conducting the surveys, and the surveys were conducted in interview format to allow for clarification and discussion throughout the process.

Project management respondents identified foreman-, safety- and crew-related factors as the categories with the most influence on productivity; tradespeople respondents identified foreman-, equipment- and crew-related factors as the most influential categories. In total, 14 factors were identified, for which there was a significant difference between the perspectives of project management and tradespeople regarding the factors’ influence on productivity.

This paper provides a comprehensive list of factors influencing the productivity of equipment-intensive activities. It identifies the most influential factors through an interview survey of 35 construction experts, who are familiar with the challenges of equipment-intensive activities based on their experience with such activities in the industrial construction sector of Alberta, Canada. Additionally, the differences between the factors that influence the productivity of labor- and equipment-intensive activities are discussed by comparing the findings of this paper with previous research focused on labor intensive activities.

The aim of this paper is to contribute to understanding how measuring intellectual capital (IC) can favor IC mobilization, examining the role of actors who design and implement the system in influencing managers’ IC learning processes and their take up of IC management practices.

A constructive case study, in which the researcher was directly involved in measuring IC, is presented. Kolb's experiential learning theory model examines if and how the actors mobilized IC and how the researcher and controller influenced their learning process.

The paper shows that actors must complete an experiential learning cycle to mobilize IC. The controller's role is pivotal in promoting IC mobilization, provided he/she experiences a deep learning process and he/she moves from “IC counting” to “IC accounting.” The paper also highlights how research intervention contributes to IC mobilization by influencing the actors’ learning process.

The paper is limited to one Italian company, so the results cannot be generalized; they were influenced by the researcher's “strong” interventionist approach and by the model adopted.

Companies introducing IC will become aware of barriers and levers to measuring and mobilizing IC, thus enabling them to devise strategies to avoid the former and take advantage of the latter.

The experiential learning theory model offers an alternative way of understanding how IC measurement produces effects and how the controller and researcher can influence the managers’ IC learning journey thus contributing to mobilization of IC.