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Open Access
Article
Publication date: 22 March 2024

Piotr Rogala, Piotr Kafel and Inga Lapina

The study aims to determine whether audited organizations experience differences between external audits and official controls.

Abstract

Purpose

The study aims to determine whether audited organizations experience differences between external audits and official controls.

Design/methodology/approach

A survey among 100 organic food producers was conducted to explore differences regarding the usability of external audits and official controls. The survey was conducted in 2020 using the computer-assisted telephone interview (CATI) method supplemented by the computer-assisted web interview (CAWI) method. Organizations processing organic farming products in Poland were chosen for the study.

Findings

Three primary benefits associated with external audits and official controls were identified, i.e. (1) enabling and initiating activities related to the improvement of the organization, (2) improving the financial performance of the organization and (3) enhancing credibility. For most organizations, the assessment of these features was at the same level for both external audits and official control. However, if these assessments differed, commercial audits were assessed at a higher level than official controls.

Research limitations/implications

The study is limited to only one specific type of manufacturing organization and one European country.

Originality/value

The literature review shows some conceptual differences between audits and official controls, but the results of this study show that the business environment does not perceive these differences as significant. Thus, the value of the study is reflected in the conclusion that both external audits and official controls are considered useful and credible approaches to monitoring the quality within the organization, which allows us to state that external evaluation is generally seen as an opportunity to improve the performance of the organization.

Details

Central European Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2658-0845

Keywords

Article
Publication date: 27 March 2024

Ilija Djekic and Nada Smigic

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

Abstract

Purpose

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

Design/methodology/approach

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.

Findings

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.

Practical implications

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

Originality/value

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.

Details

British Food Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 13 March 2024

Ziyuan Ma, Huajun Gong and Xinhua Wang

The purpose of this paper is to construct an event-triggered finite-time fault-tolerant formation tracking controller, which can achieve a time-varying formation control for…

Abstract

Purpose

The purpose of this paper is to construct an event-triggered finite-time fault-tolerant formation tracking controller, which can achieve a time-varying formation control for multiple unmanned aerial vehicles (UAVs) during actuator failures and external perturbations.

Design/methodology/approach

First, this study developed the formation tracking protocol for each follower using UAV formation members, defining the tracking inaccuracy of the UAV followers’ location. Subsequently, this study designed the multilayer event-triggered controller based on the backstepping method framework within finite time. Then, considering the actuator failures, and added self-adaptive thought for fault-tolerant control within finite time, the event-triggered closed-loop system is subsequently shown to be a finite-time stable system. Furthermore, the Zeno behavior is analyzed to prevent infinite triggering instances within a finite time. Finally, simulations are conducted with external disturbances and actuator failure conditions to demonstrate formation tracking controller performance.

Findings

It achieves improved performance in the presence of external disturbances and system failures. Combining limited-time adaptive control and event triggering improves system stability, increase robustness to disturbances and calculation efficiency. In addition, the designed formation tracking controller can effectively control the time-varying formation of the leader and followers to complete the task, and by adding a fixed-time observer, it can effectively compensate for external disturbances and improve formation control accuracy.

Originality/value

A formation-following controller is designed, which can handle both external disturbances and internal actuator failures during formation flight, and the proposed method can be applied to a variety of formation control scenarios and does not rely on a specific type of UAV or communication network.

Details

Aircraft Engineering and Aerospace Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1748-8842

Keywords

Article
Publication date: 29 March 2024

Min Wan, Mou Chen and Mihai Lungu

This paper aims to study a neural network-based fault-tolerant controller to improve the tracking control performance of an unmanned autonomous helicopter with system uncertainty…

Abstract

Purpose

This paper aims to study a neural network-based fault-tolerant controller to improve the tracking control performance of an unmanned autonomous helicopter with system uncertainty, external disturbances and sensor faults, using the prescribed performance method.

Design/methodology/approach

To ensure that the tracking error satisfies the prescribed performance, the authors adopt an error transformation function method. A control scheme based on the neural network and high-order disturbance observer is designed to guarantee the boundedness of the closed-loop system. A simulation is performed to prove the validity of the control scheme.

Findings

The developed adaptive fault-tolerant control method makes the system with sensor fault realize tracking control. The error transformation function method can effectively handle the prescribed performance requirements. Sensor fault can be regarded as a type of system uncertainty. The uncertainty can be approximated accurately using neural networks. A high-order disturbance observer can effectively suppress compound disturbances.

Originality/value

The tracking performance requirements of unmanned autonomous helicopter system are considered in the design of sensor fault-tolerant control. The inequality constraint that the output tracking error must satisfy is transformed into an unconstrained problem by introducing an error transformation function. The fault state of the velocity sensor is considered as the system uncertainty, and a neural network is used to approach the total uncertainty. Neural network estimation errors and external disturbances are treated as compound disturbances, and a high-order disturbance observer is constructed to compensate for them.

Details

Aircraft Engineering and Aerospace Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1748-8842

Keywords

Article
Publication date: 18 March 2024

Min Zeng, Jianxing Xie, Zhitao Li, Qincheng Wei and Hui Yang

This study aims to introduce a novel technique for nonlinear sensor time constant estimation and sensor dynamic compensation in hot-bar soldering using an extended Kalman filter…

Abstract

Purpose

This study aims to introduce a novel technique for nonlinear sensor time constant estimation and sensor dynamic compensation in hot-bar soldering using an extended Kalman filter (EKF) to estimate the temperature of the thermocouple.

Design/methodology/approach

Temperature optimal control is combined with a closed-loop proportional integral differential (PID) control method based on an EKF. Different control methods for measuring the temperature of the thermode in terms of temperature control, error and antidisturbance are studied. A soldering process in a semi-industrial environment is performed. The proposed control method was applied to the soldering of flexible printed circuits and circuit boards. An infrared camera was used to measure the top-surface temperature.

Findings

The proposed method can not only estimate the soldering temperature but also eliminate the noise of the system. The performance of this methodology was exemplary, characterized by rapid convergence and negligible error margins. Compared with the conventional control, the temperature variability of the proposed control is significantly attenuated.

Originality/value

An EKF was designed to estimate the temperature of the thermocouple during hot-bar soldering. Using the EKF and PID controller, the nonlinear properties of the system could be effectively overcome and the effects of disturbances and system noise could be decreased. The proposed method significantly enhanced the temperature control performance of hot-bar soldering, effectively suppressing overshoot and shortening the adjustment time, thereby achieving precise temperature control of the controlled object.

Details

Soldering & Surface Mount Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0954-0911

Keywords

Article
Publication date: 15 March 2024

B. Elango

This study seeks to explicate how institutional disruptions impact multinational corporation (MNC) subsidiary control choices. It uses institutional theory to understand the…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Cross Cultural & Strategic Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5794

Keywords

Article
Publication date: 8 March 2024

Nodirbek Bakhromzhon Ugli Anvarjonov, Ki-Hyun Um, DeYu Zhong and Eun-Kyu Shine

The principal research objective entails examining the nexus between green supplier selection and green performance while scrutinizing the moderating role of governance…

Abstract

Purpose

The principal research objective entails examining the nexus between green supplier selection and green performance while scrutinizing the moderating role of governance mechanisms, specifically process control and outcome control, in shaping this association.

Design/methodology/approach

To assess our hypotheses, this study obtained data from Chinese manufacturing sectors and utilized regression analysis on a dataset consisting of 295 samples.

Findings

This study enriches the sustainable supply chain management literature by emphasizing the influence of green supplier selection on a firm’s green performance and the moderating effects of outcome and process control, offering practical insights for industry professionals.

Originality/value

This study enriches the sustainable supply chain management literature by emphasizing the influence of supplier selection on a firm’s environmental performance and the moderating effects of outcome and process control, offering practical insights for industry professionals.

Details

Journal of Manufacturing Technology Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-038X

Keywords

Article
Publication date: 8 March 2024

Curt Adams and Olajumoke Beulah Adigun

This study addressed a relatively understudied process of school leadership: the principal-teacher conversation about instructional change. Two distinct conversation structures…

Abstract

Purpose

This study addressed a relatively understudied process of school leadership: the principal-teacher conversation about instructional change. Two distinct conversation structures were examined: controlling conversation and transformative leadership conversation (TLC). Self-determination theory (SDT) was used to make the case that TLC is a better fit for instructional change than controlling conversation. Hypotheses were developed on the relationship between principal-teacher conversation and teacher trust in the principal, teacher autonomy and teacher vitality. These mental states were identified for empirical testing because of their influence on change processes.

Design/methodology/approach

The empirical study used a correlational research design with survey data. The data came from a random sample of 2,500 teachers from the population of certified teachers in a southwestern state in the USA. Useable survey responses were obtained from 1,615 teachers, for a response rate of 65 percent. Teachers in the sample averaged 15 years of teaching experience, with 7 years in their current school. Around 81% of teachers identified as female and 18 percent as male and 79% of teachers listed a racial identification as white. Hypotheses were tested in a path model using AMOS 28.0 with robust maximum likelihood (MLR).

Findings

As hypothesized, TLC had moderate to strong positive relationships with teacher trust in the principal, teacher autonomy and teacher vitality. Controlling conversation had small, negative relationships with teacher trust in the principal and teacher autonomy. Controlling conversation was not related to teacher vitality in the path analysis. Compared with controlling conversation, TLC had stronger relationships with teacher mental states.

Originality/value

The results of this study begin to reveal useful evidence on the inherent social-psychological mechanisms active in principal-teacher conversations. With results indicating that conversation structure has consequences for positive teacher mental states, the study directs attention to a ubiquitous yet understudied leadership process.

Details

International Journal of Educational Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-354X

Keywords

Open Access
Article
Publication date: 6 February 2024

Abdelmoneim Bahyeldin Mohamed Metwally and Ahmed Diab

In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from…

Abstract

Purpose

In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.

Design/methodology/approach

The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.

Findings

The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.

Originality/value

This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.

Details

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

Keywords

Open Access
Article
Publication date: 15 January 2024

Christine Prince, Nessrine Omrani and Francesco Schiavone

Research on online user privacy shows that empirical evidence on how privacy literacy relates to users' information privacy empowerment is missing. To fill this gap, this paper…

Abstract

Purpose

Research on online user privacy shows that empirical evidence on how privacy literacy relates to users' information privacy empowerment is missing. To fill this gap, this paper investigated the respective influence of two primary dimensions of online privacy literacy – namely declarative and procedural knowledge – on online users' information privacy empowerment.

Design/methodology/approach

An empirical analysis is conducted using a dataset collected in Europe. This survey was conducted in 2019 among 27,524 representative respondents of the European population.

Findings

The main results show that users' procedural knowledge is positively linked to users' privacy empowerment. The relationship between users' declarative knowledge and users' privacy empowerment is partially supported. While greater awareness about firms and organizations practices in terms of data collections and further uses conditions was found to be significantly associated with increased users' privacy empowerment, unpredictably, results revealed that the awareness about the GDPR and user’s privacy empowerment are negatively associated. The empirical findings reveal also that greater online privacy literacy is associated with heightened users' information privacy empowerment.

Originality/value

While few advanced studies made systematic efforts to measure changes occurred on websites since the GDPR enforcement, it remains unclear, however, how individuals perceive, understand and apply the GDPR rights/guarantees and their likelihood to strengthen users' information privacy control. Therefore, this paper contributes empirically to understanding how online users' privacy literacy shaped by both users' declarative and procedural knowledge is likely to affect users' information privacy empowerment. The study empirically investigates the effectiveness of the GDPR in raising users' information privacy empowerment from user-based perspective. Results stress the importance of greater transparency of data tracking and processing decisions made by online businesses and services to strengthen users' control over information privacy. Study findings also put emphasis on the crucial need for more educational efforts to raise users' awareness about the GDPR rights/guarantees related to data protection. Empirical findings also show that users who are more likely to adopt self-protective approaches to reinforce personal data privacy are more likely to perceive greater control over personal data. A broad implication of this finding for practitioners and E-businesses stresses the need for empowering users with adequate privacy protection tools to ensure more confidential transactions.

Details

Information Technology & People, vol. 37 no. 8
Type: Research Article
ISSN: 0959-3845

Keywords

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