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This paper aims to analyse the extent to which health and safety action controls, results controls and informal controls affect the integration of health and safety issues into management actions, which in turn leads to improve health and safety performance. It also investigates the extent to which those health and safety control mechanisms contribute complementarily to the integration of health and safety issues.

A survey of 108 Italian non-listed firms tests a set of hypotheses based on complementarity theory and object of control framework.

Not all the health and safety control mechanisms positively influence the integration of health and safety issues into business practices and external stakeholder relations. Complementarity between health and safety control mechanisms is significant only for higher health and safety performance companies, indicating that the health and safety control mechanisms operate as a package.

The health and safety performance measure could be replaced in future research by improved inter-subjectively testable information, although collecting health and safety quantitative data is difficult. An additional limitation is the response rate.

The findings encourage companies to design and use a comprehensive set of health and safety control mechanisms to promote a healthy workplace.

The paper contributes to the management control, sustainability management control and health and safety accounting literature. The paper provides an in-depth interdisciplinary analysis of the effectiveness of different control mechanisms in the context of health and safety that hitherto has rarely been investigated despite the multiple importance of the topic.

This study aims to analyze the effect of online hotel reviews on the relationship between defender and prospector strategies and management control system (MCS) design.

To conduct the study, this paper administered a questionnaire to large Brazilian hotels and analyzed data from 204 hotels using structural equation modeling and fuzzy logic.

The main results show that online hotel reviews have a positive and significant effect on the relationship between prospector strategy and personnel and action control. In contrast, online reviews have a negative effect on the relationship between defender strategy and personnel, action and results controls. Thus, it is confirmed that online reviews change the relationship between strategy and MCS design.

The results show that online reviews play an important role in the decisions of hotel managers regarding MCS design. Customer demand evaluations, which are regularly available online on analysis websites, help managers adapt the MCS design, ensuring that their actions are aligned with the adopted strategy. This study adds to previous studies by showing that hotel managers use the information from customer evaluations to improve their performance.

The management literature based on the contingency theory indicates that strategy is a variable that affects MCS design. This study extends this discussion by indicating that online reviews, specifically in the hotel industry, can also be a determining factor in defining management controls. In addition, this paper points out that OHR impacts differently, depending on the strategy used and the type of management control.

Organizations are reorganizing into collaborative subunits or teams in order to generate innovative ideas and stay ahead of the competition. Traditional control systems were established to direct employees and prevent control problems, such as fraud or theft, and were designed for vertically managed systems where managers and supervisors made decisions and their subordinates performed tasks. As companies evolve into a team-based structure, decisions are made at lower levels. Restructuring for teams makes information more available and decisions more transparent. Traditional controls no longer apply and can be detrimental to empowerment and the generation of innovative ideas. With increased empowerment there will be a need for different controls and maybe even more control. Innovation can thrive when collaboration takes place and collaboration can occur best when teams are empowered. This chapter presents three separate domains – models of empowerment and innovation, decision-influencing and decision-facilitating information, and management control systems – and illustrates how they interact in a holistic way to either enhance innovative culture or inhibit the generation of ideas.

There is a growing debate and research stream on the influence of national culture on the type and nature of management control systems (MCSs) used by organizations in the country. A specific case is the management control of projects executed in a multicultural international environment. The purpose of this paper is to describe the findings of a study into the role of national cultures in controlling a project which a multinational undertook in four countries.

Based on project management control literature a theoretical MCS for international projects is developed. Subsequently, the influence of national culture on this system is discussed, using Hofstede’s cultural dimensions. Then the theoretical system is applied on the project the multinational case company executed in four countries (Austria, Finland, India, and Russia).

A key finding is that different national cultures do require different types of control, but that this effect is neutralized by the culture of the multinational which is the same all over the world and which supersedes national cultures. This makes it possible to implement a standardized project management control framework.

The research yielded a conceptual project management control framework which in practice seemed to be useful for controlling not only the process and progress but also the product (end result) of a project in a multicultural environment.

Drawing on the ideas of postcolonial hybridity and postcolonial feminism, the purpose of this paper is to explore a contextual variant of neoliberalism, which the authors call postcolonial neoliberalism. It unpacks the peculiarities of hybridised practices of management controls therein to reflect on its construction and consequences.

A seven-month ethnographic study was carried out in a Sri Lankan tea estate to understand both the nature and the practices of these controls.

Postcolonial neoliberalism has been animated by a hybrid form of management controls encompassing colonial action controls, postcolonial cultural controls and neoliberal results controls. This created an emancipatory space for female workers to engage in some confrontations to attain some compromises.

The message is that the hybridised controls are central to the construction of this form of postcolonial neoliberalism and to its reproduction. However, as these controls accompany a gendered form, female workers find a condition of possibility for some emancipatory potentials within the neoliberal development policy.

COVID-19 has forced Big 4 firms to challenge existing management control arrangements and adapt their ways of working. Yet, we know little about how management control might be enacted in the future of the sustainable workplace. The objective of the study is to examine the patterns of management control change in the Big 4 accounting firms during the COVID-19 pandemic.

Adopting an exploratory qualitative research design, the authors draw on 42 interviews with directors and associates in the Big 4 professional services firms.

The findings reveal two pathways of management control change including alignment and displacement. The authors found that relatively minor adaptions to action and result controls were relied upon to respond to substantial cultural and personnel control changes.

The contributions are threefold: the authors take a temporal perspective to (1) unpack the changes to management control arrangements; (2) theorise the findings by developing a three-dimensional taxonomy of change pathways encompassing pace, scope and longevity of management control change and (3) contextualise management control arrangements in a hybrid work setting.

1. COVID-19 has forced Big 4 firms to challenge existing management control arrangements.

2. Literature has focused on traditional, onsite work settings and largely ignored change pathways.

3. The authors take a temporal perspective to unpack changes to management control arrangements.

4. Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls.

5. The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.

COVID-19 has forced Big 4 firms to challenge existing management control arrangements.

Literature has focused on traditional, onsite work settings and largely ignored change pathways.

The authors take a temporal perspective to unpack changes to management control arrangements.

Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls.

The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.

The purpose of the present study is to assist academics and practitioners in supporting and managing digital production innovation projects using managerial controls. The focus is on projects that deliver innovations containing new combinations of physical, digital and/or cyber-physical components, developed to be used within a production system. More specifically, this paper aims to explore the applicability of different managerial controls for managing and supporting digital production innovation projects, i.e. projects that are characterized by high levels of complexity and uncertainty.

This is a multiple-case study in which interview data was collected from five digital production innovation projects in two manufacturing firms. The empirical data was used to analyze success factors, challenges and obstacles in different phases of the studied projects, and to connect these to the application of different types of managerial controls.

The findings provide an increased understanding of who to control, what to control and how to control in digital production innovation projects.

This paper is focused specifically on the perception of managerial controls in digital production innovation projects and has not explicitly focused on manufacturing companies' intended usage of managerial controls. This paper's focus on manufacturing companies with producing customers and on projects developing solutions for their respective customers' production systems also encourages further studies at other companies undergoing a comparable transition. Given the necessary system perspective on managerial controls that is being highlighted, this paper emphasizes further research needs on how firms can also apply managerial controls to support external collaborations.

The results have a number of managerial implications regarding digital production innovation projects. The most prominent findings revealed the importance of giving attention to the managerial controls related to the decision-making process and the involvement from stakeholders outside the organization itself. In particular, it was shown that managerial controls securing a more holistic involvement in the decision-making process should be applied, and that managerial controls suitable for customers and partners need to be developed.

The study is among the first studies to focus on the application and perceived effectiveness of managerial controls in digital production innovation projects. The ways in which managerial controls are applied to collaborations with customers and partners and the ways in which action, cultural and personnel controls are combined and aligned to support the corporate decision-making process particularly stand out as essential for manufacturing companies' Industry 4.0 transition.

This study aims to analyze the influence of formal and informal controls on trust and individual creativity.

A survey was conducted with managers of companies listed in Brazil Stock Exchange (Brazil, Bolsa, Balcão-B3), and the final sample was 124 valid responses. The data were analyzed using structural equation modeling and fuzzy set qualitative comparative analysis (FsQCA).

The results show that the influence of informal controls (cultural and personnel controls) on individual creativity is greater than that of formal controls (action and results controls). It was also found that formal and informal controls facilitate social exchanges between managers by influencing trust. Moreover, the results confirmed the mediation of trust in the relationship between controls and individual creativity. FsQCA demonstrates that formal and informal controls are complemented and, when combined with trust, enable high individual creativity.

The findings contribute to the literature by demonstrating that the effective use of management controls generates greater trust and awakens creative skills in managers.

The role of management control has not received sufficient attention in the literature on value creation so far. Therefore, this paper aims to investigate the role of control in value creation in industrial networks. More specifically, the aim is to examine the management and control of interfaces between key resources within and between firms, in the networks surrounding firms, when they attempt to create value. All the firms that take part in a value-creation process have both formal and informal control systems: these firms have budgets, specific routines, reward systems, and sanctioned “ways to behave.” The paper relates the Industrial Marketing and Purchasing (IMP) group's research on interaction, relationships, and networks with control literature, and presents a framework for controlling resource interfaces in a network setting. Two in-depth cases illustrate the role of control in value creation. The first case covers the development of a low-weight newspaper grade that Holmen and its paper mill Hallsta initiated. The second case examines the attempt to develop and commercialize a new, energy efficient pulping technology.

As firms diversify geographically and demographically, top management must also increase its reliance on properly designed management control systems to facilitate the implementation of the organizations’ strategies, and align managers’ personal goals with those of the organizations they manage. As a firm’s management group diversifies, its management control systems may lose effectiveness if they are not reengineered to reflect the cultural diversity of the target management population. Gannon summarizes and embellishes on three influential studies comparing cultures across dimensions, and employs all of the dimensions, in addition to several others, to craft metaphors that illustrate cultural differences among 17 countries. Utilizes Gannon’s metaphors to explore the cultural dimensions and contrast the related management control system design implications for the USA, Japan, China, Germany, Italy, and India. First, provides a framework and purpose for management control systems. Next, explores the elements of management control systems that might be particularly sensitive to cultural diversity. Then, compares and contrasts potential MCS design issues related to these elements across cultures. Finally, proposes directions for research addressing management control systems and cultural differences.