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Open Access
Article
Publication date: 20 May 2021

Emilio Emilio Passetti, Massimo Battaglia, Lara Bianchi and Nora Annesi

The study analyses how management control supports the organisation's response to the COVID-19 pandemic lockdown.

7529

Abstract

Purpose

The study analyses how management control supports the organisation's response to the COVID-19 pandemic lockdown.

Design/methodology/approach

Video interviews with top and middle-level managers who were directly involved in handling the response to the COVID-19 crisis in late winter and spring 2020 form the empirical base. The object-of-control framework and the distinction between organic and mechanistic management controls inform the exploratory case analysis of a large food retail cooperative in Italy.

Findings

Both organic and mechanistic management control mechanisms enabled an immediate response and management of the crisis. The use of cultural, action and results controls supported employees' health and safety coordination, a tight monitoring of financial performance and social interventions in support of the local community.

Originality/value

The study provides original exploratory insights on the use and role of management control in the context of an unprecedented emergency and an unplanned setting (i.e. a pandemic crisis), which is an under-investigated topic in the accounting literature. The study shows how management control operated, linking moral and technical aspects as well as facilitating organisational adaptation and pandemic effects mitigation.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

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Book part
Publication date: 12 September 2017

Abstract

Details

The Economics of Airport Operations
Type: Book
ISBN: 978-1-78714-497-2

Open Access
Article
Publication date: 23 October 2018

Diego Asensio-López, Laura Cabeza-García and Nuria González-Álvarez

The purpose of this paper is to present a review of the literature on two lines of research, corporate governance and innovation, explaining how different internal corporate…

23610

Abstract

Purpose

The purpose of this paper is to present a review of the literature on two lines of research, corporate governance and innovation, explaining how different internal corporate governance mechanisms may be determinants of business innovation.

Design/methodology/approach

It explores the theoretical background and the empirical evidence regarding the influence of both ownership structure and the board of directors on company innovation. Then, conclusions are drawn and possible future research lines are presented.

Findings

No consensus was observed regarding the relation between corporate governance and innovation, with both positive and negative arguments being found, and with empirical evidence not always pointing in the same direction. Thus, new studies trying to clarify this relationship are needed.

Originality/value

Over recent years, interest has grown in the influence of governance mechanisms on innovation decisions taken by the management. Innovation efforts and results depend on factors that are influenced by corporate governance, such as ownership structure or the functioning of the board of directors. Thus, the paper shows an updated state of the art in this field proposing future lines for empirical research.

Details

European Journal of Management and Business Economics, vol. 28 no. 3
Type: Research Article
ISSN: 2444-8494

Keywords

Abstract

Details

Journal of Intelligent Manufacturing and Special Equipment, vol. 4 no. 1
Type: Research Article
ISSN: 2633-6596

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