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The purpose of this study is to highlight the experiences and issues of an overlooked demographic: older LGBTQ + adults in the US, in the context of the COVID-19 pandemic. This allows the authors to explore possible changes in policy and practice regarding the management of the pandemic with attention to elderly LGBTQ.

Building on the authors’ experience in disaster research and a study of older LGBTQ + adults in the San Francisco Bay Area, the authors analyze key trends in COVID-19 pandemic management while drawing lessons from the AIDS epidemic.

The authors have found that LGBTQ + people, especially older and transgender individuals, have unique experiences with hazards and public safety and healthcare professionals and organizations (e.g. heteronormative care, traumatic insensitivity, deprioritizing essential treatments as elective). Second, older LGBTQ + adults' perceptions of state responses to pandemics were heavily influenced by experiences with the HIV/AIDS pandemic. And third, experiences with the COVID-19 pandemic have important implications for preventing, responding to and recovering from future epidemics/pandemics.

The authors point to two parallel implications of this work. The first entails novel approaches to queering disaster prevention, response and recovery. And the second is to connect the management of the COVID-19 pandemic to the principles of harm reduction developed by grassroots organizations to suggest new ways to think about contagion and organize physical distancing, while still socializing to take care of people’s physical and mental health, especially the more marginalized like elderly LGBTQ + people.

The purpose of this study is to identify LGBTQ+ perceptions of and experiences with hazards, vulnerabilities and disasters in the San Francisco Bay Area in the USA and to co-develop applied projects to “queer” disaster knowledge production and risk reduction activities in the region.

This is a community science project in which we collaborate with community members to enhance both community and scientific knowledge with the goal of utilizing it to produce a positive change to pressing social issues and their underlying causes. We do this through a series of four focus group workshops to identify community priorities, hazards, vulnerabilities and local action. We follow this with further ethnographic research and projects to apply findings from phase one.

The authors have found that: LGBTQ+ people in the Bay Area have unique experiences with hazards, vulnerabilities and disasters; there are significant gaps in the representation of LGBTQ+ hazard exposure in local scientific models that we can address through alternative methodologies; and tabletop exercises, learning modules and podcasts help orient and train disaster response agencies and personnel on LGBTQ+ inclusive operations.

This initiative entails novel approaches to community science for disaster risk reduction and creative collaboration with community-based organizations to foster the development of LGBTQ+ inclusive disaster risk reduction and response.

Tremendous change has taken place in organisational structures, networks and strategy over the past 25 years. Yet, a strategic management framework developed 25 years ago has increased in popularity among researchers in the past decade. This paper aims to review how Simons’ Levers of Control (LOC) framework has been used in empirical research studies over the past 25 years.

The findings are based on electronic database searches of papers adopting Simons’ framework published in accounting and management journals.

A total of 45 empirical studies adopting the LOC framework are presented chronologically by research method. The review highlights the far greater use of the framework in qualitative compared to quantitative studies. Qualitative studies have extended the application of the framework to broader organisational issues such as sustainability, environmental accounting and inter-organisational controls. The quantitative studies have mainly sought to add to our understanding of the antecedents and outcomes of the use of interactive control systems.

This paper furthers our understanding of Simons’ framework by synthesising and analysing the literature over 25 years. It provides insight into the varying interpretations of the concepts underlying the framework in empirical studies including differences in operationalisation of the concepts in quantitative studies. In addition, it highlights the application of the framework beyond the original domain in which it was developed. Fruitful areas for future research are pointed to in the paper.

The purpose of this paper is to examine the association between the interactive and diagnostic use of MCSs with the extent of adoption of contemporary management accounting practices, and the subsequent impact on the success of such practices in the public sector.

Data were collected through the distribution of a mail survey of 740 questionnaires to public sector organisations in Australia, and analysed using structural equation modelling.

The study found that both the interactive and diagnostic approaches to using MCSs exhibit a positive association with the adoption of contemporary management accounting practices, both as a package and individually. In addition, while the level of success of contemporary management accounting practices was moderate, it was found that the extent of adoption of the practices enhanced their success.

The findings suggest that by intensifying the use of MCSs in a more interactive and diagnostic manner, public sector organisations are more likely to adopt contemporary management to a greater extent, with the subsequent increase in the extent of adoption of such practices to exacerbate their success.

The study contributes to the MCS contingency-based research by highlighting the interrelationship between two aspects of MCSs, the use of controls and the adoption and success of management accounting practices.

The purpose of this paper is to examine the association between Simons’ (2000) enabling (beliefs and interactive) use of controls with employee empowerment, and the subsequent influence on organisational performance.

A survey questionnaire was distributed to 636 Australian manufacturing organisations.

The findings indicate that the enabling use of controls is associated, both directly and indirectly, through the level of employee empowerment, with organisational performance.

This paper provides an initial empirical insight into the relationship between the use of controls with the level of employee empowerment. The findings highlight the significant interrelationship between the enabling use of controls and employee empowerment and the importance of both facets in enhancing organisational performance.

This paper examines the role behavioral factors play in the successful implementation and use of performance management systems that are based on critical success factors, key performance indicators and the balanced scorecard. Case study research was performed which identified 18 individual behavioral factors to be important. The research also showed that the use stage in a systems implementation project has to be performed well in order to assure a regularly used performance management system.

What types of wine business practices have the most impact on employee productivity, leading to profitability? This qualitative study attempts to answer this question based on interviews and survey data from 109 winery and vineyard operations across the US. A total of 33 management practices were identified using a qualitative content analysis methodology; including the major categories of management communication, hiring, training, and positive incentive systems. Results suggest areas for future research, as well as simple and cost‐effective management practices which wineries and vineyards can implement now.

This study aims to examine customers’ reactions in service encounters in which the customer contact person (CCP) initially engages in positive social behaviors and then turns to suggestive selling.

An experimental between‐subjects design was employed. The participants interacted in a service encounter with a CCP who engaged in positive social behaviors. At the end of the service encounter, participants were exposed to: no suggestive selling; congruent suggestive selling; or incongruent suggestive selling.

Customers’ intentions to buy additional products were lower in the two suggestive selling conditions than in the condition without suggestive selling. This outcome should be viewed in light of the contrast effect that occurs when the CCP's role comprises both rapport‐building activities and sales activities: suggestive selling near the end of a service encounter may “break the spell” of initial positive social behaviors. However, in terms of the customer's attitude toward the CCP, it was mainly the incongruent suggestive sales attempt that had a negative effect, presumably because congruent suggestive selling contrasts less with positive social behaviors than incongruent suggestive selling.

Researchers have acknowledged that many CCPs who are instructed to engage in positive social behaviors in service encounters are under increasing pressure to also actively engage in sales efforts. However, few studies have examined the reactions of customers exposed to both activities within the same service encounter.

In recent years, performance measurement and management (PMM) has received much attention from researchers and practitioners. Despite the growing use of PMM systems, companies experience difficulty in implementing such systems, with consequent risk of partial benefits or total goal failure. The literature on PMM is quite vast, but only few of the models address the problem in its entirety, while many other works focus on specific issues related to PMM. The purpose of this paper is to analyze the state of the art of PMM models and propose an integrated framework as a base for performance measurement and management design.

The evolution of the literature on PMM models and frameworks is highlighted starting from the development of the last twenty years. Further, the characteristics raised in the literature are merged so as to identify the milestones of an integrated performance measurement and management system. Based on it, an integrated framework is proposed as a base for a cohesive PMM design.

The framework integrates five systems: a performance system, a cost system, a capability evaluation system, a benchmarking system and a planning system.

Though the proposed framework is a starting point for performance measurement and management design, it provides important guidelines for successful implementations of PMM initiatives inside companies.

The paper elaborates on the findings in the literature through a review and explores how the framework proposed might be implemented and improved.

The framework is based on the belief that PMM study requires an intensive and deep comprehension of the business in focus, which begins with a complete analysis of all the key activities in the company and their related drivers. Accordingly, the framework proposed starts with a defining “which” information should be analyzed, “how” they should be processed and “how” they should be integrated for generating valuable information to facilitate managers' decision‐making processes.

This study focuses on exploring charismatic leadership within Lebanese Information Technology (IT) small and medium-sized enterprises (SMEs) and its influence on productivity. Through an in-depth analysis of the charismatic qualities and behaviors exhibited by leaders in these organizations, this research aims to delineate how such attributes may shape productivity levels. This study aims to deepen our understanding of leadership dynamics within the context of Lebanese IT SMEs, providing essential insights that can contribute to the enhancement of organizational performance and success.

This fundamental research used a quantitative approach and a purposive sampling method to select 342 Lebanese IT SMEs for primary data collection through a survey. Statistical regression analysis was then applied to treat the collected data.

The findings of this study reveal a positive correlation between charismatic leadership and increased innovation behavior among group or board members. This correlation can be strengthened by fostering a sense of ownership toward innovation and by ensuring a healthy work-life balance. Furthermore, the creation of an environment that emphasizes open communication and trust can enhance this correlation.

The implications of these findings are significant for organizations seeking to enhance their innovation capabilities. They suggest that investing in the development of charismatic leadership skills can be a valuable strategy for fostering innovation and creativity.

This study offers a unique and practical assessment of the role that charismatic leadership plays in maintaining resilient firm structures, especially during periods of political and economic instability.