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This study focuses on the role of green human resource management (GHRM) practices through providing an empirical insight into the mediating role of the use of environmental performance measures (EPMs) in the association between Simons’ (1995) positive levers of control (beliefs and the interactive use of controls) with environmental and organisational performance.

A survey questionnaire was distributed to 577 chief financial officers within Australian manufacturing organisations who were randomly chosen from the OneSource online database.

The use of operational EPMs is found to mediate the association between the use of the positive levers of control with two of the four dimensions of environmental performance (resource usage and stakeholder interaction), and non-financial performance (through stakeholder interaction). In addition, the use of management EPMs mediates the association between the use of the positive levers of control with the regulatory compliance dimension of environmental performance. The findings highlight the importance of GHRM practices, in particular, the need for managers to focus on the positive levers of control and using operational EPMs and management EPMs to a greater extent.

The study contributes to the limited empirical research examining GHRM practices, highlighting the importance of EPMs and integrating such measures with internal control mechanisms, specifically beliefs and the interactive use of controls.

The purpose of this review paper is to address the substantial challenges of the outdated exoskeletons used for rehabilitation and further study the current advancements in this field. The shortcomings and technological developments in sensing the input signals to enable the desired motions, actuation, control and training methods are explained for further improvements in exoskeleton research.

Search platforms such as Web of Science, IEEE, Scopus and PubMed were used to collect the literature. The total number of recent articles referred to in this review paper with relevant keywords is filtered to 143.

Exoskeletons are getting smarter often with the integration of various modern tools to enhance the effectiveness of rehabilitation. The recent applications of bio signal sensing for rehabilitation to perform user-desired actions promote the development of independent exoskeleton systems. The modern concepts of artificial intelligence and machine learning enable the implementation of brain–computer interfacing (BCI) and hybrid BCIs in exoskeletons. Likewise, novel actuation techniques are necessary to overcome the significant challenges seen in conventional exoskeletons, such as the high-power requirements, poor back drivability, bulkiness and low energy efficiency. Implementation of suitable controller algorithms facilitates the instantaneous correction of actuation signals for all joints to obtain the desired motion. Furthermore, applying the traditional rehabilitation training methods is monotonous and exhausting for the user and the trainer. The incorporation of games, virtual reality (VR) and augmented reality (AR) technologies in exoskeletons has made rehabilitation training far more effective in recent times. The combination of electroencephalogram and electromyography-based hybrid BCI is desirable for signal sensing and controlling the exoskeletons based on user intentions. The challenges faced with actuation can be resolved by developing advanced power sources with minimal size and weight, easy portability, lower cost and good energy storage capacity. Implementation of novel smart materials enables a colossal scope for actuation in future exoskeleton developments. Improved versions of sliding mode control reported in the literature are suitable for robust control of nonlinear exoskeleton models. Optimizing the controller parameters with the help of evolutionary algorithms is also an effective method for exoskeleton control. The experiments using VR/AR and games for rehabilitation training yielded promising results as the performance of patients improved substantially.

Robotic exoskeleton-based rehabilitation will help to reduce the fatigue of physiotherapists. Repeated and intention-based exercise will improve the recovery of the affected part at a faster pace. Improved rehabilitation training methods like VR/AR-based technologies help in motivating the subject.

The paper describes the recent methods for signal sensing, actuation, control and rehabilitation training approaches used in developing exoskeletons. All these areas are key elements in an exoskeleton where the review papers are published very limitedly. Therefore, this paper will stand as a guide for the researchers working in this domain.

This study examines the relationship between the use of management controls and the perception of meaningful work. Meaningful work is an important driver of individual performance of managers, and employees and can be enabled by sufficient use of management controls. The purpose of this paper is to address this issue.

Based on bibliometric analyses and a structured literature review of academic research studies from the organizational, management and accounting literature, the authors develop a conceptual model of the relationship between the use of management controls and the perception of meaningful work.

First, the authors propose that the use of formal management controls in a system (i.e. the levers of the control framework) is more powerful than using unrelated formal controls only. Second, they suggest that the interaction of a formal control system together with informal controls working as a control package can even stretch the perception of meaningful work. Third, they argue that the intensity of the control use matters to enhance the perception of meaningful work (inverted u-shaped relationship).

This study presents the first conceptual model of the relationship between the use of management controls and the perception of meaningful work. It provides valuable implications for practice and future research in the field of performance management.

New service businesses carry opportunities for industrial companies. The different cost management and management control implications of those service businesses deserve attention, which is a widely under-researched area in management accounting and control literature. Digital twins could hold potential in unveiling and supporting those new service business opportunities, as a unique approach of this paper. Thus, the purpose of this paper is to examine the possibility and potential for creating a digital twin of a service, especially to unveil the management accounting and control implications of the digital twin in developing new service businesses.

This paper investigates the potential of a digital twin in unveiling cost and control implications of new service businesses by examining the characteristics of a digital twin in the service business development context. The paper use an in-depth interventionist case study, where the designed animations illustrate the possibilities of a digital twin of a service. The animations showing the service process characteristics were first used as a communication tool and eventually those animations were actively used in customer cases for different purposes. This motivated the idea for examining the implications of such animations representing a digital twin of a service.

The paper provides empirical insights regarding the potential for developing and using a digital twin of a service for different cost management and management control purposes. The digital twin of a service may include all main details of a new service offering, simulating the functionality of a service, hence making the performance and the implications of the new service concept clear for all the stakeholders. The digital twin of the service enables defining the processes, setting targets and helps communication about the value generation. Thus, they represent a significant toolkit for the management accounting and control function of the manufacturers.

This paper is among the first attempts to understand the digital twin of the service. The paper is unique in providing financial and control implications of digital twins also in the context of service business development. The in-depth interventionist approach enabled an exceptional exploration process on the subject. The article paves the way toward further research on managing the digital twins of services in the future.

Industrial robots are extensively used in the robotic assembly of rigid objects, whereas the assembly of flexible objects using the same robot becomes cumbersome and challenging due to transient disturbance. The transient disturbance causes vibration in the flexible object during robotic manipulation and assembly. This is an important problem as the quick suppression of undesired vibrations reduces the cycle time and increases the efficiency of the assembly process. Thus, this study aims to propose a contactless robot vision-based real-time active vibration suppression approach to handle such a scenario.

A robot-assisted camera calibration method is developed to determine the extrinsic camera parameters with respect to the robot position. Thereafter, an innovative robot vision method is proposed to identify a flexible beam grasped by the robot gripper using a virtual marker and obtain the dimension, tip deflection as well as velocity of the same. To model the dynamic behaviour of the flexible beam, finite element method (FEM) is used. The measured dimensions, tip deflection and velocity of a flexible beam are fed to the FEM model to predict the maximum deflection. The difference between the maximum deflection and static deflection of the beam is used to compute the maximum error. Subsequently, the maximum error is used in the proposed predictive maximum error-based second-stage controller to send the control signal for vibration suppression. The control signal in form of trajectory is communicated to the industrial robot controller that accommodates various types of delays present in the system.

The effectiveness and robustness of the proposed controller have been validated using simulation and experimental implementation on an Asea Brown Boveri make IRB 1410 industrial robot with a standard low frame rate camera sensor. In this experiment, two metallic flexible beams of different dimensions with the same material properties have been considered. The robot vision method measures the dimension within an acceptable error limit i.e. ±3%. The controller can suppress vibration amplitude up to approximately 97% in an average time of 4.2 s and reduces the stability time up to approximately 93% while comparing with control and without control suppression time. The vibration suppression performance is also compared with the results of classical control method and some recent results available in literature.

The important contributions of the current work are the following: an innovative robot-assisted camera calibration method is proposed to determine the extrinsic camera parameters that eliminate the need for any reference such as a checkerboard, robotic assembly, vibration suppression, second-stage controller, camera calibration, flexible beam and robot vision; an approach for robot vision method is developed to identify the object using a virtual marker and measure its dimension grasped by the robot gripper accommodating perspective view; the developed robot vision-based controller works along with FEM model of the flexible beam to predict the tip position and helps in handling different dimensions and material types; an approach has been proposed to handle different types of delays that are part of implementation for effective suppression of vibration; proposed method uses a low frame rate and low-cost camera for the second-stage controller and the controller does not interfere with the internal controller of the industrial robot.

This paper aims to analyze the relationship between the use of management control systems (MCSs) and innovativeness in start-ups pursuing product innovation (PI), business model innovation (BMI) or ambidextrous innovation (both PI and BMI ).

This paper reports on survey data collected at 143 European start-ups using a structured questionnaire sent to a member of the top management team at each firm.

The authors find that the control levers and their interdependencies associated with increased innovativeness significantly differ between the different forms of innovation.

The study provides important guidance for entrepreneurs so that they can effectively support their innovation agenda with the MCSs tailored to their needs.

This research contributes to a growing literature that shows the positive role of MCSs in innovative and entrepreneurial processes. It adds to the understanding of the multifaceted nature of innovation and the crucial importance of BMI and ambidextrous innovation for the success of start-ups.

This study aims to understand how project leaders' interactive use of the project management control systems (MCS) impact IT project performance, by examining the mechanisms through which this relationship is enacted.

Data were collected from a cross-sectional survey of 109 IT project managers working in Canadian and USA-based organizations. A moderated mediation model was analysed by hierarchical component reflective-formative measurement modelling using PLS-SEM.

Results suggest that the leader's interactive use of project MCS is associated with IT project performance, and this relationship is partially mediated by team learning behaviour. In addition, the relationship between the interactive use of project MCS and team learning behaviour is moderated by the organization's emphasis on process accountability, with the effect being stronger under the conditions of higher emphasis on process accountability.

This study contributes to the literature on the use of controls in the IT project-based business environments by explaining how the project leader's style of use of controls influences project team learning behaviour that in turn impacts project performance. Additionally, this study extends the project governance and accountability literature by identifying and empirically examining how the perceptions of project leader's institutionalized organizational accountability arrangements moderate the impact of the interactive use of control systems on team learning behaviour. A methodological contribution of the study is the scale development to measure leader's perceptions about the organization's emphasis on process accountability.

Work-life flexibility policies (e.g., flextime, telework, part-time, right-to-disconnect, and leaves) are increasingly important to employers as productivity and well-being strategies. However, policies have not lived up to their potential. In this chapter, the authors argue for increased research attention to implementation and work-life intersectionality considerations influencing effectiveness. Drawing on a typology that conceptualizes flexibility policies as offering employees control across five dimensions of the work role boundary (temporal, spatial, size, permeability, and continuity), the authors develop a model identifying the multilevel moderators and mechanisms of boundary control shaping relationships between using flexibility and work and home performance. Next, the authors review this model with an intersectional lens. The authors direct scholars’ attention to growing workforce diversity and increased variation in flexibility policy experiences, particularly for individuals with higher work-life intersectionality, which is defined as having multiple intersecting identities (e.g., gender, caregiving, and race), that are stigmatized, and link to having less access to and/or benefits from societal resources to support managing the work-life interface in a social context. Such an intersectional focus would address the important need to shift work-life and flexibility research from variable to person-centered approaches. The authors identify six research considerations on work-life intersectionality in order to illuminate how traditionally assumed work-life relationships need to be revisited to address growing variation in: access, needs, and preferences for work-life flexibility; work and nonwork experiences; and benefits from using flexibility policies. The authors hope that this chapter will spur a conversation on how the work-life interface and flexibility policy processes and outcomes may increasingly differ for individuals with higher work-life intersectionality compared to those with lower work-life intersectionality in the context of organizational and social systems that may perpetuate growing work-life and job inequality.

The main purpose of this paper was to evaluate the validation process of food safety control measures.

The validation of control measures has been analyzed at 50 food companies in Serbia. The sample included companies that produce food of both plant and animal origin and have certified food safety management systems. A total of 156 control measures that combat physical hazards (41.6%), followed by microbial hazards (34.0%) and chemical hazards (24.4%), have been analyzed. To enable quantification of the validation protocols, each control measure was assigned a score.

The validation scores showed that the highest level of validation was observed in large companies, as opposed to small and medium-sized companies (p < 0.05). The type of food safety hazards and the food sector did not reveal any statistical differences in-between the scores. The main approach to validating control measures was referring to the technical documentation of equipment used (52.6%), followed by scientific and legal requirements (30.7%). Less than 20% of the analyzed control measures were validated with operational data collected on-site. No mathematical modeling was observed for the sampled food companies. Future steps should include the development of validation guides for different types of control measures and training modules.

This study can serve as an improvement guide for food safety consultants, food safety auditors, certification bodies, inspection services, food technologists and food managers.

This study is one of the first to provide an insight into how food companies validate their control measures to combat microbial, chemical and physical food safety hazards.

This study seeks to explicate how institutional disruptions impact multinational corporation (MNC) subsidiary control choices. It uses institutional theory to understand the influence of formal and informal institutions across countries on the type of control system employed in an MNC manufacturing subsidiary.

This study’s sample is based on a unique dataset from five trustworthy sources. We use multi-level models to account for the hierarchical nature of the sample of 1,630 multinational subsidiaries spread across 26 host countries by firms from 21 home countries.

The institutional distance between the host and the home country has a negative relationship with strategic control. In contrast, the home country’s power distance has a positive relationship with strategic control.

Study findings indicate the need to incorporate formal and informal institutional elements in the control system’s conceptual framing and design. This notion complements existing visualizations of optimizing MNC controls through extant articulations of minimizing governance costs through organizational design choices or strategic needs.