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Article
Publication date: 3 September 2021

Suresh Cuganesan and Clinton Free

The authors examined how squad members within an Australian state police force perceived and attached enabling or coercive meanings to a suite of management control system…

Abstract

Purpose

The authors examined how squad members within an Australian state police force perceived and attached enabling or coercive meanings to a suite of management control system (MCS) changes that were new public management (NPM) inspired.

Design/methodology/approach

The authors conducted a longitudinal case study of a large Australian state police department utilizing an abductive research design.

Findings

The authors found that identification processes strongly conditioned the reception of the MCS changes introduced. Initially, the authors observed mixed interpretations of controls as both enabling and coercive. Over time, these changes were seen to be coercive because they threatened interpersonal relationships and the importance and efficacy of squads in combating serious and organized crime.

Research limitations/implications

The authors contributed to MCSs literature by revealing the critical role that multifaceted relational and collective identification processes played in shaping interpretations of controls as enabling–coercive. The authors build on this to elaborate on the notion of employees’ centricity in the MCS design.

Practical implications

This study suggests that, in complex organizational settings, the MCS design and change should reckon with pre-existing patterns of employees’ identification.

Originality/value

The authors suggested shifting the starting point for contemplating the MCS change: from looking at how what employees do is controlled to how the change impacts and how employees feel about who they are. When applied to the MCS design, employee centricity highlights the value of collaborative co-design, attentiveness to relational identification between employees, feedback and interaction in place of inferred management expectations and traditional mechanistic approaches.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 2 September 2021

Hanna Silvola and Eija Vinnari

The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors…

Abstract

Purpose

The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors examine auditors' attempts to promote sustainability assurance and establish it as a practice requiring the professional involvement of auditors.

Design/methodology/approach

Applying institutional work (Lawrence and Suddaby, 2006) and institutional logics (Thornton, 2002; Thornton et al., 2012) as the method theories, the authors examine interview data and a variety of documentary evidence collected in Finland, a small society characterized by social and environmental values, beliefs in functioning institutions and public trust in companies behaving responsibly.

Findings

With this study, the authors make two main contributions to extant literature. First, the authors illustrate the limits that society-level logics related to corporate social responsibility, together with the undermining or rejected institutional work of other agents, place especially on the political and cultural work undertaken by auditors. Second, the study responds to Power's (2003) call for country-specific studies by exploring a rather unique context, Finland, where societal trust in companies is arguably stronger than in many other countries and this trust appears to affect how actors perceive the need for sustainability assurance.

Originality/value

This is one of the few accounting studies that combines institutional logics and institutional work to study the uptake of a management fashion, in this case sustainability assurance.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 March 2021

S. D. Farahani and Amir Hossein Rabiee

In this study, for the first time, the efficacy of control rods for full suppression of vortex-induced vibrations (VIV) and galloping of an elastically supported rigid…

Abstract

Purpose)

In this study, for the first time, the efficacy of control rods for full suppression of vortex-induced vibrations (VIV) and galloping of an elastically supported rigid square cylinder that vibrates freely in the cross-flow direction is investigated.

Design/methodology/approach

To this aim, two small control rods are placed at constant angles of ± 45° relative to the horizontal axis and then the influence of diameter and spacing ratios on the oscillation and hydrodynamic response along with the vortex structure behind the cylinder is evaluated in the form of nine different cases in both VIV and galloping regions.

Findings

The performed simulations show that using the configuration presented in this study results in full VIV suppression for the spacing ratios G/D = 0.5, 1 and 1.5 at the diameter ratios d/D = 0.1, 0.2 and 0.3 (D: diameter of square cylinder, G: distance between rods and cylinder, d: diameter of rods). On the contrary, a perfect attenuation of galloping is only achieved at the largest diameter (d/D = 0.3) and the smallest spacing ratio (G/D = 0.5). In general, for both VIV and galloping regions, with increasing diameter ratio and decreasing spacing ratio, the effect of the control rods wake in the vortex street of square cylinder gradually increases. This trend carries on to the point where the vortex shedding is completely suppressed and only the symmetric wake of control rods is observed.

Originality/value

So far, the effect of rod control on VIV of a square cylinder and its amplitude of oscillations has not been investigated.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0961-5539

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Article
Publication date: 4 March 2021

Justyna Franc-Dąbrowska, Irena Ozimek, Iwona Pomianek and Joanna Rakowska

The purpose of the research was to investigate how young consumers perceive food safety and if they trust that official food control agencies or other actors of food…

Abstract

Purpose

The purpose of the research was to investigate how young consumers perceive food safety and if they trust that official food control agencies or other actors of food supply chains ensure a proper level of safety of food in Poland. The purpose of the paper was also to find out if young consumers are currently concerned that a proper level of food safety is not ensured.

Design/methodology/approach

The analysis was based on a data set from 650 questionnaires collected in an online survey carried out in October 2020 and addressed to the group of young consumers, students of Warsaw University of Life Sciences, Poland. The analysis was carried out using standard methods of qualitative data analysis (QDA), descriptive statistics, Spearman’s correlation coefficient and Pearson’s chi-square test.

Findings

Less than a half of Polish young consumers consider food to be safe and many other do not have an opinion about this matter. Young consumers do not perceive official agencies in charge of food control as the most responsible for food safety, and they either do not trust these institutions or have no opinion about it. Young consumers declare that food producers and food processing businesses are the most responsible for food safety while retailers and consumers are the least responsible ones. The majority of young consumers are not concerned about ensuring proper food safety.

Originality/value

Up-to-date young consumers' perception of the role and trust in official food control agencies and food safety in Poland have not been investigated, which makes this study a novelty. The findings can be valuable to official agencies in charge of food control and consumer education, to improve their functioning. They can also be important as a basis for further studies, as young consumers’ attitudes and trust in official food control agencies can change.

Details

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

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Article
Publication date: 26 February 2021

Junying Chen, Fu Zhu, Mou Liu, Zhen Meng, Lin Xu and Lin Xu

A high-precision gyroscope is an important tool for accurate positioning, and the amplitude stability and frequency tracking ability of the drive control system are…

Abstract

Purpose

A high-precision gyroscope is an important tool for accurate positioning, and the amplitude stability and frequency tracking ability of the drive control system are important and necessary conditions to ensure the precision of micro-electro-mechanical systems (MEMS) gyroscopes. To improve the precision of MEMS gyroscopes, this paper proposes a method to improve the amplitude stability and frequency tracking ability of a drive control system.

Design/methodology/approach

A frequency tracking loop and an amplitude control loop are proposed to improve the frequency tracking ability and amplitude stability of the drive control system for a MEMS gyroscopes. The frequency tracking loop mainly includes a phase detector, a frequency detector and a loop filter. And, the amplitude control loop mainly includes an amplitude detector, a low-pass filter and an amplitude control module. The simulation studies on the frequency tracking loop, amplitude control loop and drive control system composed of these two loops are implemented. The corresponding digital drive control algorithm is realized by the Verilog hardware description language, which is downloaded to the application-specific integrated circuits (ASIC) platform to verify the performances of the proposed method.

Findings

The simulation experiments in Matlab/Simulink and tests on the ASIC platform verify that the designed drive control system can keep the amplitude stable and track the driving frequency in real time with high precision.

Originality/value

This study shows a way to design and realize a drive control system for MEMS gyroscopes to improve their tracking ability. It is helpful for improving the precision of MEMS gyroscopes.

Details

Sensor Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0260-2288

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Article
Publication date: 22 February 2021

Carmen Patino-Rodriguez, Diana M. Pérez and Olga Usuga Manco

The purpose of this paper is to evaluate the performance of a modified EWMA control chart (γEWMA control chart), which considers data distribution and incorporate its…

Abstract

Purpose

The purpose of this paper is to evaluate the performance of a modified EWMA control chart (γEWMA control chart), which considers data distribution and incorporate its correlation structure, simulating in-control and out-of-control processes and to select an adequate value for smoothing parameter with these conditions.

Design/methodology/approach

This paper is based on a simulation approach using the methodology for evaluating statistical methods proposed by Morris et al. (2019). Data were generated from a simulation considering two factors that associated with data: (1) quality variable distribution skewness as an indicator of quality variable distribution; (2) the autocorrelation structure for type of relationship between the observations and modeled by AR(1). In addition, one factor associated with the process was considered, (1) the shift in the process mean. In the following step, when the chart control is modeled, the fourth factor intervenes. This factor is a smoothing parameter. Finally, three indicators defined from the Run Length are used to evaluate γEWMA control chart performance this factors and their interactions.

Findings

Interaction analysis for four factor evidence that the modeling and selection of parameters is different for out-of-control and in-control processes therefore the considerations and parameters selected for each case must be carefully analyzed. For out-of-control processes, it is better to preserve the original features of the distribution (mean and variance) for the calculation of the control limits. It makes sense that highly autocorrelated observations require smaller smoothing parameter since the correlation structure enables the preservation of relevant information in past data.

Originality/value

The γEWMA control chart there has advantages because it gathers, in single chart control: the process and modelling characteristics, and data structure process. Although there are other proposals for modified EWMA, none of them simultaneously analyze the four factors nor their interactions. The proposed γEWMA allows setting the appropriate smoothing parameter when these three factors are considered.

Details

International Journal of Quality & Reliability Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-671X

Keywords

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Article
Publication date: 22 February 2021

Marc Janka

This study aims to synthesize qualitative research in the accounting and management literature that builds on the concept of enabling formalization. The framework for the…

Abstract

Purpose

This study aims to synthesize qualitative research in the accounting and management literature that builds on the concept of enabling formalization. The framework for the meta-synthesis integrates formal management control system (MCS) design applying the package typology and two modes of MCS use, namely, diagnostic and interactive.

Design/methodology/approach

The meta-synthesis is based on 34 case studies gathered by a systematic literature search. Qualitative research mining software (Leximancer) was used to facilitate an initial analysis, upon which an in-depth manual analysis was conducted.

Findings

The findings indicate that the generic features of enabling formalization – specifically, flexibility and repair – help employees better deal with inevitable contingencies in their daily work through continuous self-improvement. In many circumstances, there is a need to change common organizational practices, which sometimes requires realignment to direct employee behavior toward goal congruence. The (temporary) coercion of employees does not seem to cause dysfunctional behavior or resistance as long as the broader MCS package follows the design features of enabling formalization – specifically, transparency. The interactive use of personnel/cultural controls appears to play a crucial role within the whole MCS package in balancing tensions between coercion and enabling formalization.

Originality/value

This study adds to the understanding of formal MCS design characteristics perceived by managers and employees as enabling. Furthermore, it shows how managers of these organizations use formal MCS under enabling formalization.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 16 February 2021

Jeffrey D. Wall and Prashant Palvia

The authors seek to understand the formation of control- and security-related identities among organizational employees through and interpretive narrative analysis. The…

Abstract

Purpose

The authors seek to understand the formation of control- and security-related identities among organizational employees through and interpretive narrative analysis. The authors also seek to identify how the identities form over time and across contexts. Several identities are identified as well as the changes that may occur in the identities.

Design/methodology/approach

Few interpretive or critical studies exist in behavioral information security research to represent employee perspectives of power and control. Using qualitative interviews and narrative analysis of the interview transcripts, this paper analyzes the security- and control-related identities and values that employees adopt in organizational settings.

Findings

Two major categories of behavioral security compliance identities were identified: compliant and noncompliant. Specific identities within the compliant category included: faithful follower vs the reasoned follower, and other-preserving versus the self-preserving identities. The noncompliant category included: anti-authority identity, utilitarian identity, trusting identity and unaware identity. Furthermore, three patterns of identity changes were observed.

Research limitations/implications

The authors’ narrative stories suggest that employee identities are complex and multi-faceted, and that they may be fluid and adaptive to situational factors. Future research should avoid assumptions that all employees are the same or that employee beliefs remain constant over time or in different contexts. Identities are also strongly rooted in individuals' rearing and other life experiences. Thus, security control is far broader than is studied in behavioral studies. The authors find that history matters and should be examined carefully.

Practical implications

The authors’ study provides insights that managers can use to enhance security initiatives. It is clear that different employees build different control-related identities. Managers must understand that their employees are unique and will not all respond to policies, punishments, and other forms of control in the same way. The narratives also suggest that many organizations lack appropriate programs to enhance employees' awareness of security issues.

Originality/value

The authors’ narrative analysis suggests that employee security identities are complex and multi-faceted, and that they are fluid and adaptive to situational factors. Research should avoid assumptions that all employees are the same or that their beliefs remain constant over time or in different contexts. Identities are also strongly rooted in individuals' rearing and other life experiences. Their history matters and should be examined carefully.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

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Article
Publication date: 8 March 2021

Mahdi Salehi, Raha Rajaeei and Samane Edalati Shakib

This study aims to investigate the relationship between chief executive officer (CEO) narcissism and internal control weaknesses in the Iranian listed companies.

Abstract

Purpose

This study aims to investigate the relationship between chief executive officer (CEO) narcissism and internal control weaknesses in the Iranian listed companies.

Design/methodology/approach

The study’s statistical population consists of 1,309 firm-year observations from 2012 to 2018. Multivariate regression and the least squares regression are used in this study to examine the hypothesis.

Findings

The hypothesis confirms a positive and significant relationship between the CEOs’ narcissism and the internal control weaknesses (ICWs). In other words, managers with narcissistic personality traits prioritize their position, interests and goals. Therefore, there is more possibility of information distortion and denying the existing internal controls, leading to an increase in misreporting.

Originality/value

In this paper, two variables, including the manager’s signature and the managers’ cash compensation index, are used to assess the CEO’s narcissism, leading to more accurate results. This is also the first study examining CEO narcissism and internal control weaknesses, especially in the emerging market.

Details

Accounting Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 23 February 2021

Harvinder S. Mand, Gaganpreet Kaur, Amarjit Gill and Neil Mathur

This study tests the impact of family control on information technology (IT) investment and IT adoption in MSMEs in India.

Abstract

Purpose

This study tests the impact of family control on information technology (IT) investment and IT adoption in MSMEs in India.

Design/methodology/approach

This study employs a survey research design. Micro, small, and medium enterprise (MSME) owners in India were surveyed to test the impact of family control on IT investment and IT adoption.

Findings

Our empirical results show that family control — measured by family ownership, family member firm management, and/or family CEO duality — increases IT investment and IT adoption in India. Family ownership increases the chances of IT investment and IT adoption by 19.24% and 38.40%, respectively. Firm management by family members increases the chances of IT investment and IT adoption by 11.29% and 18.29%, respectively. CEO duality increases the chances of IT investment and IT adoption by 51.13% and 258%, respectively. Thus, CEO duality has a higher impact on IT investment and IT adoption than family ownership and firm management by family members.

Research limitations/implications

The empirical results may be generalized only to MSMEs similar to those surveyed in this study. Additionally, this study relied on the perceptions and judgments of MSME owners.

Originality/value

This study contributes to the literature on the impact of family control on IT investment and IT adoption in the developing economics. This study can help scholars to develop further studies in the family control area. Our findings may help MSME owners to increase family control to survive and prosper into the future. Additionally, MSME management consultants may find the empirical results useful to provide consulting services.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

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