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Article
Publication date: 27 November 2023

Sanjaya C. Kuruppu, Markus J. Milne and Carol A. Tilt

This study aims to respond to calls for more research to understand how sustainability control systems (SCSs) feature (or do not feature) in short-term operational and long-term…

Abstract

Purpose

This study aims to respond to calls for more research to understand how sustainability control systems (SCSs) feature (or do not feature) in short-term operational and long-term strategic decision-making.

Design/methodology/approach

An in-depth case study of a large multinational organisation undertaking several rounds of sustainability reporting is presented. Data collection was extensive including 26 semi-structured interviews with a range of employees from senior management to facility employees, access to confidential reports and internal documents and attendance of company meetings, including an external stakeholder engagement meeting and the attendance of the company’s annual environmental meeting. A descriptive, analytical and explanatory analysis is performed on the case context (Pfister et al., 2022).

Findings

Simon’s (1995) levers of control framework structures our discussion. The case company has sophisticated and formalised diagnostic controls and strong belief and boundary systems. Conventional management controls and SCSs are used in short-term operational decision-making, although differences between financial imperatives and other aspects such as environmental concerns are difficult to reconcile. SCSs also provided information to justify company actions in short-term decisions that impacted stakeholders. However, SCSs played a very limited role in the long-term strategic decision. Tensions between social, environmental and economic factors are more reconcilable in the long-term strategic decision, where holistic risks and opportunities need to be fully identified. External reporting is seen in a “constraining” light (Tessier and Otley, 2012), and intentionally de-coupled from SCSs.

Originality/value

This paper responds to recent calls for rich, holistic and contextually-grounded perspectives of sustainability processes at an extractives company. The study provides novel insight into how SCSs are used (or not used) in short-term or long-term decision-making and external reporting. The paper illustrates how a large company is responding to sustainability pressures within the unique contextual setting of New Zealand. The study outlines the imitations of existing practice and provides implications for how sustainability-based internal controls can be better embedded into organisations.

Article
Publication date: 28 March 2024

Ewa Sońta-Drączkowska and Agnieszka Krogulec

This study seeks to illuminate the managerial tensions inherent in implementing scaled agile (on the organizational, top management, middle management and team levels) and to…

Abstract

Purpose

This study seeks to illuminate the managerial tensions inherent in implementing scaled agile (on the organizational, top management, middle management and team levels) and to frame these challenges within the broader context of project management.

Design/methodology/approach

The study adopts a grounded theory approach and delves into a qualitative dataset sourced from 34 interviews with subject matter experts actively engaged in scaling agile initiatives within large organizations spanning various industries. Additionally, the data have been enriched through a comprehensive literature review of the existing body of knowledge on scaling agile.

Findings

As a result of our investigation, we propose a framework of managerial tensions in scaling agile in large corporate settings and a series of research propositions and questions that may contribute significantly to the body of knowledge surrounding the phenomenon of “deprojectification” and propose agenda for the future studies in the field of project management.

Research limitations/implications

The study also carries significant managerial implications. Firstly, based on the insights from the practice of scaling agile in large corporate setting, management can build awareness of the challenges inherent of transitioning to agile practices. This may help to anticipate the possible problems and proactively develop strategies how to address them. Secondly, management can be instructed about contingencies inherent in scaling agile, along with the potential disfunctions and side effects (unintended outcomes) that may emerge during the transition process. Thirdly, project management practitioners can gain insights on how scaling agile may cause shifts in the approach to managing projects, project team management and competencies that need to be developed to cope with environments where various approaches to managing projects coexist.

Practical implications

These insights can aid in the agile transition process, beginning with directing managerial attention toward contextual factors and progressing through potential challenges at the organizational, top management, middle management and team levels. Furthermore, the study highlights possible dysfunctionalities and side effects of scaling agile, shedding light on the “dark side” of agile.

Originality/value

The study contributes to the expansion of the empirical database on the implementation of agile practices in large organizational settings. It plays a role in defining and delineating the phenomenon of scaling agile within the context of project management and outlines a research agenda for future project management studies. Additionally, our study adds to the ongoing discourse surrounding the “deprojectification” effect that can occur during the scaling of agile. Lastly, it establishes connections between project management and software development literature regarding the implementation of agile at scale.

Details

International Journal of Managing Projects in Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8378

Keywords

Article
Publication date: 15 March 2024

James Prater and Konstantinos Kirytopoulos

This research aspires to contribute in the area of exploration of the psychological traits evolving by practitioners within the project management profession. Specifically, it…

Abstract

Purpose

This research aspires to contribute in the area of exploration of the psychological traits evolving by practitioners within the project management profession. Specifically, it investigates whether there is any difference in optimism levels among experienced project management practitioners and newcomers in the profession.

Design/methodology/approach

The research used the life orientation test-revised (LOTR) (Scheier et al., 1994) to calculate respondents’ optimism scores. With these scores at hand, the researchers could then apply inferential statistics in order to deduce any differences observed among optimism score and the respondents’ characteristics (age, years of experience etc.).

Findings

Based on the results of this research, several demographic variables were shown to be statistically significant with optimism. These were (1) the number of years of experience the respondent had in managing projects, (2) working in a government organisation and (3) possessing specific project management certifications, all of which were found to adversely affect the respondent’s optimism score.

Originality/value

This research was unique in applying a well-known psychological test instrument (LOTR) to provide insight into the psychological impacts of a career as an information technology (IT) project manager. It is also highly likely that this correlation between the length of time working as a project manager and the adverse impact on their optimism would also apply to not just IT project managers but all experienced project managers.

Details

International Journal of Managing Projects in Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8378

Keywords

Book part
Publication date: 19 March 2024

John Thomas Flynn and Lloyd Levine

A quick search of the headlines of major newspapers reveals a treasure trove of technology procurement gone wrong. While the private sector seems to adopt and implement new…

Abstract

A quick search of the headlines of major newspapers reveals a treasure trove of technology procurement gone wrong. While the private sector seems to adopt and implement new technology seamlessly and quickly to deliver for customers, the government struggles to accomplish technology purchases and integrations with the same ease. As governments in the United States are looking to retain their current workforce and attract the next generation of workers, the technological capabilities and ethos of governments will be paramount. With nearly every industry being transformed by technology and Generation T being the first generation to have an ingrained “technology first” mindset, the ability of governments to attract these workers depends, in large part, on the ability to transform their government technology culture, policies, and practices.

In this chapter, the authors examine the administrative branch and observe two key components at the root of most technology failures: poor organizational structure in the bureaucracy and the lack of an empowered Chief Information/Technology Officer. Building upon case studies from Massachusetts and California, this chapter looks at the factors related to failure or success to understand the technology procurement culture. The chapter concludes by presenting four key “best practice” principles of public policy and administration that can be implemented by almost any governmental entity to improve their acquisition and implementation of technology.

Details

Technology vs. Government: The Irresistible Force Meets the Immovable Object
Type: Book
ISBN: 978-1-83867-951-4

Keywords

Article
Publication date: 8 March 2024

Jennifer Kunz, Johanna Oltmann and Felix Weinhart

The present paper aims to focus on the role which German controllers play so far in the process of sustainable transformation in for-profit organizations, the current obstacles to…

Abstract

Purpose

The present paper aims to focus on the role which German controllers play so far in the process of sustainable transformation in for-profit organizations, the current obstacles to a wider engagement here and ways to overcome these obstacles.

Design/methodology/approach

The analysis combines two qualitative study designs. Empirical data is generated via a job advertisement analysis and an explorative survey with 107 subjects from management accounting/controlling and sustainability management. The generated data is interpreted against the background of the theory of institutional logics and Abbott’s (1988) theory of professional jurisdiction.

Findings

We find that controllers are in a state of tension. On the one hand, the pressure to integrate sustainability into companies is increasing. On the other hand, they seem to be rather reluctant to get involved. The institutional logics that shape their profession play an important role here, as does an unclear relationship with the sustainability department, which has its own claims here. Based on these observations, we identify the core obstacles to the transformation of the controllers’ profession and discuss solutions which can guide the transformation of this profession.

Originality/value

The present paper provides insights from a unique combination of different quantitative study designs and different perspectives on the possible role that controllers can play in advancing sustainable transformation in companies.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Abstract

Details

Obsessive Measurement Disorder or Pragmatic Bureaucracy?
Type: Book
ISBN: 978-1-80117-377-3

Article
Publication date: 12 January 2024

Gowtham G. and Jagan Raj R.

The purpose of this study is to find the suitable trajectory path of the Numerical model of the Quadcopter. Quadcopters are widely used in various applications due to their…

Abstract

Purpose

The purpose of this study is to find the suitable trajectory path of the Numerical model of the Quadcopter. Quadcopters are widely used in various applications due to their compact size and ease of assembly. Because they are quite unstable, autonomous control systems would be used to overcome this problem. Modelling autonomous control is predominant as the research scope faces challenges because of its highly non-linear, multivariable system with 6 degree of freedom.

Design/methodology/approach

Quadcopters with antonym systems can operate in an unknown environment by overcoming unexpected disturbances. The first objective when designing such a system is to design an accurate mathematical model to describe the dynamics of the system. Newton’s law of motion was used to build the mathematical model of the system.

Findings

Establishment of the mathematical model and the physics behind a four propeller drone for the frame TAROT 650 carbon was done. Simulink model was developed based on the mathematical model for simulating the complete dynamics of the drone as well as location and gusts were included to check the stability.

Originality/value

The control response of the system was simulated numerically results are discussed. The trajectory path was found. The phases with their own parameters can be used to implement the mathematical model for another type of quadcopter model and achieve quick development.

Details

Aircraft Engineering and Aerospace Technology, vol. 96 no. 2
Type: Research Article
ISSN: 1748-8842

Keywords

Article
Publication date: 16 October 2023

Peng Wang and Renquan Dong

To improve the position tracking efficiency of the upper-limb rehabilitation robot for stroke hemiplegia patients, the optimization Learning rate of the membership function based…

Abstract

Purpose

To improve the position tracking efficiency of the upper-limb rehabilitation robot for stroke hemiplegia patients, the optimization Learning rate of the membership function based on the fuzzy impedance controller of the rehabilitation robot is propose.

Design/methodology/approach

First, the impaired limb’s damping and stiffness parameters for evaluating its physical recovery condition are online estimated by using weighted least squares method based on recursive algorithm. Second, the fuzzy impedance control with the rule has been designed with the optimal impedance parameters. Finally, the membership function learning rate online optimization strategy based on Takagi-Sugeno (TS) fuzzy impedance model was proposed to improve the position tracking speed of fuzzy impedance control.

Findings

This method provides a solution for improving the membership function learning rate of the fuzzy impedance controller of the upper limb rehabilitation robot. Compared with traditional TS fuzzy impedance controller in position control, the improved TS fuzzy impedance controller has reduced the overshoot stability time by 0.025 s, and the position error caused by simulating the thrust interference of the impaired limb has been reduced by 8.4%. This fact is verified by simulation and test.

Originality/value

The TS fuzzy impedance controller based on membership function online optimization learning strategy can effectively optimize control parameters and improve the position tracking speed of upper limb rehabilitation robots. This controller improves the auxiliary rehabilitation efficiency of the upper limb rehabilitation robot and ensures the stability of auxiliary rehabilitation training.

Details

Industrial Robot: the international journal of robotics research and application, vol. 51 no. 1
Type: Research Article
ISSN: 0143-991X

Keywords

Abstract

Details

Obsessive Measurement Disorder or Pragmatic Bureaucracy?
Type: Book
ISBN: 978-1-80117-377-3

Open Access
Article
Publication date: 5 December 2023

Simon Lundh, Karin Seger, Magnus Frostenson and Sven Helin

The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.

Abstract

Purpose

The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.

Design/methodology/approach

This interview-based study illustrates how financial report preparers engage in behaviors linked to the perception of recognition and measurement of internally generated intangible assets by important stakeholders. All of the companies included in the study adhere to International Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and development in accordance with International Accounting Standard (IAS) 38.

Findings

The authors identify the normative assumptions underlying the recognition and measurement of internally generated intangibles, which are based on concerns of consistency, credibility and reasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarily related to cognitive legitimacy and is not of a moral or pragmatic nature.

Originality/value

The study reveals that recognition and measurement of internally generated intangibles in financial accounting relate to legitimacy. The authors identify specific norms that form the basis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve as constraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

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