Search results

1 – 10 of over 8000
Book part
Publication date: 10 December 2018

Laura B. Cardinal, Sim B Sitkin, Chris P. Long and C. Chet Miller

In this chapter, the authors argue that organizational controls are best depicted and studied as sets of control configurations. Concepts from extant control research streams…

Abstract

In this chapter, the authors argue that organizational controls are best depicted and studied as sets of control configurations. Concepts from extant control research streams describing basic control elements as well as ideal types of control systems are used to identify and classify control configurations. The authors present compositional distinctions among four control configurations using a decade-long case study of a start-up company. By displaying how specific control elements are simultaneously distinct and intertwined in this company, the authors reveal significant theoretical insights that can assist scholars in distinguishing between different configurational patterns and in comprehending dynamics present in holistic perspectives of control. The authors conclude by discussing how conceptualizing controls as configurations most accurately reflects both organizational and managerial practice in ways that can motivate the development of new theories and approaches to studying this key aspect of organizational design. Because control configurations inherently reflect interdisciplinary concerns, and because such configurations affect the attainment of strategic goals, this work provides findings and ideas that fit the interests of a broad audience.

Book part
Publication date: 16 November 2016

Aysit Tansel and Elif Oznur Acar

This study investigates the formal/informal employment earnings gap in Turkey. We focus on the earnings differentials that can be explained by observable characteristics and…

Abstract

This study investigates the formal/informal employment earnings gap in Turkey. We focus on the earnings differentials that can be explained by observable characteristics and unobservable time-invariant individual heterogeneity. We first, estimate the standard Mincer earnings equations using ordinary least squares (OLS), controlling for individual, household, and job characteristics. Next we use, panel data and the quantile regression (QR) techniques in order to account for unobserved factors which might affect the earnings and the intrinsic heterogeneity within formal and informal sectors. OLS results confirm the existence of an informal sector penalty almost half of which is explained by observable variables. We find that formal-salaried workers are paid significantly higher than their informal counterparts and of the self-employed confirming the heterogeneity within the informal employment. QR results show that pay differentials are not uniform along the earnings distribution. In contrast to the mainstream literature which views informal self-employment as the upper-tier and wage-employment as the lower-tier, we find that self-employment corresponds to the lower-tier in the Turkish labor market. Finally, fixed effects estimation indicates that unobserved individual characteristics combined with controls for observable characteristics explain the pay differentials between formal and informal employment entirely in the total and the female sample. However, informal sector penalty persists in the male sample.

Details

Inequality after the 20th Century: Papers from the Sixth ECINEQ Meeting
Type: Book
ISBN: 978-1-78560-993-0

Keywords

Abstract

Details

Organisational Roadmap Towards Teal Organisations
Type: Book
ISBN: 978-1-78756-311-7

Book part
Publication date: 6 November 2012

Inya Egbe, Mathew Tsamenyi and Hadiza Sa’id

Purpose – This paper reports on the results of a case study that investigates the operations of formal and informal controls in a multinational-subsidiary in…

Abstract

Purpose – This paper reports on the results of a case study that investigates the operations of formal and informal controls in a multinational-subsidiary in Nigeria.

Design/methodology – Data has been gathered by way of semi-structured interviews, observation, document analyses and a focus group discussion.

Findings – Findings suggest that although issues relating to budgets, performance evaluation and rewards, staff recruitment and other formal aspects of controls were built on the platform of formality, these systems operated alongside informal controls in the organization. We suggest that beliefs systems, values and norms existing within the local community where the subsidiary is located could have a controlling effect and influence the formal organizational controls. Forms of informal controls such as trust were found to be prominent in the organization where superiors in certain instances assigned responsibilities to members of their teams not on the basis of their abilities or skills possessed by the member but because the member could be trusted.

Implications – The findings as reported here have significant implications for understanding the design of management controls in less developed countries (LDCs).

Book part
Publication date: 3 July 2017

Emer Curtis, Anne M. Lillis and Breda Sweeney

Despite extensive adoption of Simons’ Levers of Control (LoC) framework, there is still considerable diversity in its operationalization which impedes the coherent development of…

Abstract

Purpose

Despite extensive adoption of Simons’ Levers of Control (LoC) framework, there is still considerable diversity in its operationalization which impedes the coherent development of the literature and compromises its value to researchers. The purpose of this paper is to draw researchers back to the conceptual core of the framework as a basis for stable, consistent definitions of the domain of observables.

Methodology/approach

We derive the conceptual core of the framework from Simons’ writings. We highlight instability in existing operational definitions of the LoC, weaknesses in the extent to which these definitions reference this conceptual core, and inconsistencies in the restriction of LoC to formal information-based routines.

Findings

We draw on the inconsistencies identified to build the case for commensuration or a “common standard” for the framework’s use on two levels: the constructs within the framework (through reference to the conceptual core of the framework) and the framework itself (through explicit inclusion of informal controls).

Research implications

We illustrate the benefits of commensuration through the potential to guide the scope of the domain of observables in empirical LoC studies, and to study LoC as complementary or competing with other management control theories.

Originality/value

Our approach to resolving tensions arising from inconsistencies in the empirical definitions of LoC differs from others in that we focus on the strategic variables underlying the framework to define the conceptual core. We believe this approach offers greater potential for commensuration at the level of the constructs within the framework and the framework itself.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78714-530-6

Keywords

Book part
Publication date: 4 July 2019

Amentahru Wahlrab, Sarah M. Sass and Robert Edward Sterken

“The Need to Disrupt Social Control” discusses three examples: sexual assault, civil rights, and state security, and how all three involve social control forces that promote or…

Abstract

“The Need to Disrupt Social Control” discusses three examples: sexual assault, civil rights, and state security, and how all three involve social control forces that promote or permit the oppression of individuals, groups, and societies. Amentahru Wahlrab, Sarah M. Sass, and Robert Edward Sterken Jr. briefly provide examples of how social control can be disrupted including #MeToo (sexual assault), the American Civil Rights Movement (civil rights), and the Arab Spring (authoritarian regimes) to illustrate how social control has been disrupted in these areas. The chapter illustrates how patriarchal norms allow for sexual assault by those with power within contexts, such as Hollywood, academia, business, and politics. Sexual assault survivors and bystanders often do not report instances of assault due to informal social norms permitting such actions and fear of personal and professional harm.

On a different level, the jail in the American south was one of the most feared institutions for African Americans. It was not uncommon for an African American to never return from what would be a night in the “drunk tank” for a white person. Black Americans stayed “in their place” due to the threat of the jail cell. Finally, the chapter details how tyrants use the full weight of state security forces, including the police and the military, to maintain their control. Fear of security forces is routinely encouraged by arrests, torture, and even disappearance (of people) at the hands of the security forces. “The Need to Disrupt Social Control” concludes that in these cases, social control maintains an oppressive order of some kind, thus social control is understood as a potential negative.

Details

Political Authority, Social Control and Public Policy
Type: Book
ISBN: 978-1-78756-049-9

Keywords

Book part
Publication date: 16 August 2023

Marcellin Chirimwami Luvuga, Deogratias Bugandwa Mungu Akonkwa and Didier Van Caillie

In recent times, the operating landscape of Small and Medium Enterprises (SMEs) environment can be described as constantly changing. Their performance is more dependent on the…

Abstract

In recent times, the operating landscape of Small and Medium Enterprises (SMEs) environment can be described as constantly changing. Their performance is more dependent on the managers' ability to implement effective control/management practices suitable for their context and operating environment. Through a multi-site case study, we examine the peculiarities of control/management practices in four SMEs in the city of Bukavu to ascertain whether and how those practices contribute to SMEs' performance. Our findings indicate the predominance of informal practices, which include coordination methods similar to the balanced scorecard, budgeting practices, cost imputation, cash monitoring and inventory management. Compared to the results from literature, these practices did not differ much from those observed in the SMEs of developed countries and are likely to contribute to performance achievement, which corroborates the proposition of the contingency theory.

Details

Casebook of Indigenous Business Practices in Africa
Type: Book
ISBN: 978-1-80455-763-1

Keywords

Book part
Publication date: 21 December 2010

James J. Chriss

Back in 2005 lawyers for the Milwaukee school board decided to exclude Viagra and similar erectile dysfunction (ED) drugs from health coverage for the teachers’ union because…

Abstract

Back in 2005 lawyers for the Milwaukee school board decided to exclude Viagra and similar erectile dysfunction (ED) drugs from health coverage for the teachers’ union because, well, they were simply too expensive.1 And besides, so the school board explained, such drugs are used primarily for recreational sex and are not a medical necessity.

Details

Social Control: Informal, Legal and Medical
Type: Book
ISBN: 978-0-85724-346-1

Book part
Publication date: 21 December 2010

James J. Chriss

The concept of social control was formalized with the establishment of sociology as a scientific discipline in America in the last two decades of the 19th century. Two early…

Abstract

The concept of social control was formalized with the establishment of sociology as a scientific discipline in America in the last two decades of the 19th century. Two early American sociologists in particular, Edward A. Ross and Lester F. Ward, were instrumental in the movement to conceptualize social control and illustrate its applicability with regard to various social phenomena. During Ross's time social control has undergone extensive refinement, represented most recently in Chriss’ typology of social control consisting of informal, legal, and medical control. In this chapter, informal control is explored specifically as it relates to the control of sexual activity and food quests beginning in human antiquity.

Details

Social Control: Informal, Legal and Medical
Type: Book
ISBN: 978-0-85724-346-1

1 – 10 of over 8000