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Journal articles on the topic 'Management control systems'

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Published: 4 June 2021

Last updated: 1 August 2024

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1

Irfan, C. M. Althaff, Karim Ouzzane, Shusaku Nomura, and Yoshimi Fukumura. "211 AN ACCESS CONTROL SYSTEM For E-Learning MANAGEMENT SYSTEMS." Proceedings of Conference of Hokuriku-Shinetsu Branch 2010.47 (2010): 59–60. http://dx.doi.org/10.1299/jsmehs.2010.47.59.

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Su, Sophia, Kevin Baird, and Herb Schoch. "Management control systems." Journal of Accounting & Organizational Change 13, no. 1 (March 6, 2017): 2–24. http://dx.doi.org/10.1108/jaoc-03-2015-0032.

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Purpose This paper aims to examine the association between the interactive and diagnostic approaches to using controls and Miller and Friesen’s (1984) organizational life cycle (OLC) stages (birth, growth, maturity, revival). Design/methodology/approach Data were collected from a random sample of 343 general managers in Australian manufacturing organizations. Findings The results indicate that both approaches are used to a greater extent in the growth and revival stages than the birth and maturity stages, whereas the interactive and diagnostic approaches are used to a similar extent in each of the four OLC stages. Research limitations/implications This study contributes to the management control system literature by examining the use of the interactive and diagnostic approaches from an OLC perspective. The findings highlight that the complementary nature of the interactive and diagnostic approaches applies in each OLC stages, and suggest that similar attention should be placed on the use of both the interactive and diagnostic approaches in each OLC stage. Practical implications The study provides managers with an insight into the prevalence of the use of interactive and diagnostic approaches across the birth, growth, maturity and revival stages. Originality/value This study contributes to the management control system literature by adopting the configuration approach to examine how multiple contingent variables simultaneously affect the approach to using controls. Specifically, this study examines how organizations adjust their emphasis on Simons’ (1995) interactive and diagnostic approaches to using controls as they move across different development stages. These development stages were labelled as OLC stages and are determined based on the simultaneous consideration of multiple contingent factors.

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VOKOROKOS, Liberios, Michal ENNERT, Zuzana DUDLÁKOVÁ, and Olympia FORTOTIRA. "A CONTROL NODE FOR INTRUSION DETECTION SYSTEMS MANAGEMENT." Acta Electrotechnica et Informatica 14, no. 3 (September 1, 2014): 28–31. http://dx.doi.org/10.15546/aeei-2014-0025.

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4

Castellano, Nicola, and Carsten Felden. "Management Control Systems for Sustainability and Sustainability of Management Control Systems." MANAGEMENT CONTROL, no. 2 (July 2021): 5–10. http://dx.doi.org/10.3280/maco2021-002001.

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5

Berger, Thomas, and Werner Gleissner. "Integrated management systems: linking risk management and management control systems." International Journal of Risk Assessment and Management 21, no. 3 (2018): 215. http://dx.doi.org/10.1504/ijram.2018.093751.

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Berger, Thomas, and Werner Gleissner. "Integrated management systems: linking risk management and management control systems." International Journal of Risk Assessment and Management 21, no. 3 (2018): 215. http://dx.doi.org/10.1504/ijram.2018.10014974.

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Susilawati, Wati. "Develop Human Integrity and Quality through Lecturing Management Control Systems." International Journal of Psychosocial Rehabilitation 24, no. 3 (February 28, 2020): 2459–70. http://dx.doi.org/10.37200/ijpr/v24i3/pr201893.

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Ankitha, Arelli. "The Realization and Effectiveness of Management Control Systems in India." International Journal of Trend in Scientific Research and Development Volume-2, Issue-3 (April 30, 2018): 2618–22. http://dx.doi.org/10.31142/ijtsrd12891.

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Ankitha, Arelli. "The Realization and Effectiveness of Management Control Systems in India." International Journal of Trend in Scientific Research and Development Volume-2, Issue-2 (February 28, 2018): 878–82. http://dx.doi.org/10.31142/ijtsrd9551.

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10

Král, Bohumil, Jaroslav Wagner, and Jakub Stránský. "News in Management Control Systems." Český finanční a účetní časopis 2006, no. 3 (October 1, 2006): 33–42. http://dx.doi.org/10.18267/j.cfuc.176.

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Hoffmann, Bernhard. "Groundwater Management with Systems Control." Zeitschrift der Deutschen Geologischen Gesellschaft 138, no. 2 (December 1, 1987): 249–59. http://dx.doi.org/10.1127/zdgg/138/1987/249.

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12

Strauß, Erik, and Christina Zecher. "Management control systems: a review." Journal of Management Control 23, no. 4 (October 13, 2012): 233–68. http://dx.doi.org/10.1007/s00187-012-0158-7.

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13

Shahid, Syed, and Thomas Froese. "Project management information control systems." Canadian Journal of Civil Engineering 25, no. 4 (August 1, 1998): 735–54. http://dx.doi.org/10.1139/l98-012.

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Construction managers rely on ready access to a large amount of project information. The entry, processing, and flow of information are important in avoiding problems, delays, and claims on construction projects. This paper describes a study of the extent and nature of project documentation and project information flows within the construction industry. The study mapped various types of project information against the documents that typically provide the information and the construction management functions that provide and access the information. From this analysis, a computer system to support the task of project information management was designed. The problem analysis, requirements specification, system design, and system implementation are described. The system allows construction managers to enter information for a wide variety of project events, cross-reference the various bodies of information, and use the information to monitor and control various aspects of a construction project. The objective of the study was not necessarily to improve upon commercially available project information and documentation tools, but to deepen and formalize our understanding of project information as an input to a larger body of work on integrated project information systems and data standards for the construction industry.Key words: construction management, project management, document control, information flow, databases.

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14

Dillard, Jesse F., and Beverly H. Burris. "Technocracy and management control systems." Accounting, Management and Information Technologies 3, no. 3 (July 1993): 151–71. http://dx.doi.org/10.1016/0959-8022(93)90014-w.

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15

Agyemang, Gloria, and Jane Broadbent. "Management control systems and research management in universities." Accounting, Auditing & Accountability Journal 28, no. 7 (September 21, 2015): 1018–46. http://dx.doi.org/10.1108/aaaj-11-2013-1531.

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Purpose – The purpose of this paper is to examine the management control systems developed by universities and groups within them, to manage research within UK University Business and Management Schools. Specifically, the paper analyses how universities develop their internal management control systems in response to an externally imposed regulatory system. It also provides an agenda for future research. Design/methodology/approach – The paper uses a middle range approach to consider the UK Research Excellence Framework (REF) and the previous Research Assessment Exercises. It uses the language provided by a number of conceptual frames to analyse insights from the lived experience, and builds on previous literature that has recognised the perverse outcomes of such performance measurement systems. Findings – The study finds that the internal management control systems developed by academics themselves amplify the controls imposed by the REF. These internal control systems are accepted by some academics although they encourage a movement away from previously held academic values. Originality/value – This study contributes to debates about the dysfunctional impacts of the use of performance measures to manage research. Its originality lies in explaining that the management control systems developed to resist the imposition of external performance measurement systems may lead to symbolic violence where participants become involved with their own subjugation.

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Barros, Rúben Silva, and Ana Maria Dias Simões da Costa Ferreira. "Bridging management control systems and innovation." Qualitative Research in Accounting & Management 16, no. 3 (August 5, 2019): 342–72. http://dx.doi.org/10.1108/qram-05-2017-0043.

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Purpose The purpose of this study is to present the evolution of thinking on the role of management control systems (MCSs) in innovation, according to the development of control practices, and to provide a reflection on the achievements of the more recent literature. Design/methodology/approach This paper assesses articles, books and book chapters that have explored MCSs in innovation, together with seminal works on management accounting and control. Findings Moving from the traditional phase where MCSs were seen as detrimental to innovation, the literature has now reached a new consensus that attributes a positive role to control. In this recent phase, it arises from the literature that MCSs in the realm of innovation should embrace a multiplicity of controls; MCSs depend on the magnitude and innovation mode of a company; MCSs evolve over time; and that synergies and tensions are expected to arise. Adding these factors to the inherent complexity of innovation, the assertion is that qualitative approaches should be undertaken to infuse the field with more fine-grained evidence. It is also proposed that this methodological approach be used to address the following points: (1) the use of multiple controls; (2) synergies and tensions; and (3) behavioural aspects of controls in relation with innovation. Originality/value The paper is of value for researchers who have an interest in studying the use of MCSs in innovation and in qualitative research and proposes some areas of research that could be explored.

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Willert, Jeanette, Poul Israelsen, Carsten Rohde, and Thomas Toldbod. "Senior management use of management control systems in large companies." Corporate Ownership and Control 14, no. 4 (2017): 58–76. http://dx.doi.org/10.22495/cocv14i4art5.

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The use of management control systems in large companies remains relatively unexplored. Indeed, only a few studies of senior managers’ use of management control systems consider multiple controls in companies. This paper explores data from a comprehensive survey of the use of management control systems in 120 strategic business units at some of the largest companies in Denmark. The paper identifies how senior management guides and controls their subordinates to meet their companies’ objectives. The presentation and discussion of the results, including citations from executive managers, use Ferreira and Otley’s (2009) conceptual and holistic framework for performance management systems, supplemented by elements of contextual factors and organisational culture. Further, selected researchers’ perceptions of the purpose of using management control systems are related to practitioners’ ideas of the purpose of using such systems. Finally, the paper discusses the usability of the 12 questions in Ferreira and Otley’s framework for exploring empirical survey data.

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18

KARAOULANIS, ANDREAS. "The importance of Management Control Systems." JOURNAL OF SOCIAL SCIENCE RESEARCH 9, no. 1 (October 15, 2015): 1796–99. http://dx.doi.org/10.24297/jssr.v9i1.3777.

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This paper is trying to give us a short introduction to MCSs(Management Control systems), their definition, categories, implementation, evaluation and design in contemporary companies, as well as to underline their importance for the overall eurythmic companys function.

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19

Cunningham, Gerard. "Management control systems in the NHS." Nursing Standard 7, no. 20 (February 3, 1993): 35–37. http://dx.doi.org/10.7748/ns.7.20.35.s42.

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Reznikova, V. V., and I. M. Kravets. "GOODS QUALITY MANAGEMENT AND CONTROL SYSTEMS." Economics and Law, no. 1 (May 10, 2022): 3–18. http://dx.doi.org/10.15407/econlaw.2022.01.003.

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The article is focused on the concept definition and basic elements of the system of management and quality control of goods. Economic and legal means of ensuring the quality of goods are claimed to outline legal procedures and mechanisms of solving the state's tasks concerning: a) creation and maintenance of the required level of safety of domestic goods (products, works, services) concerning consumers and the environment; b) promoting the competitiveness of goods in economic turnover. The modern sphere of technical regulation of quality of goods (products, works, services) is outlined in terms of such types of normative documents as: technical regulation; standard; technical conditions, the key features of each concept are defined and analyzed. It is established that the forms of conformity assessment are: product certification and application of conformity marks; conducting laboratory tests in accredited laboratories; self-declaration of conformity claimed by the market operator, which may be combined with the application of a control (supervision) system. The quality management system (hereinafter – QMS) is defined as a system of tools, methods and activities of the subject of economic relations – the producer, aimed at meeting the requirements and expectations of consumers regarding the quality of goods (products, works, services). QMS (quality management systems) are preventive. QMS can be focused on products, works, services, environment, production process or encompass all application spheres. Within the QMS, in turn, the product quality control system is a set of interrelated objects and subjects of control, the types, methods and tools used to assess product quality and prevent production defects / poor quality at different stages of the product life cycle and quality levels management (effective system of quality control of goods allows, in most cases, to make a timely and targeted impact on the quality level of goods, to prevent various defects in the work, to ensure their prompt identification and elimination with the least resource costs). The main elements of the quality control system include the following subsystems: planning; inspection control; incentives and responsibilities. The types of quality control of goods are covered in the article. In order to improve product safety nowadays most of the manufacturers in the field of economics are revealed to apply quality management systems based on the following standards: ISO, HACCP, GMP. Relevant international and national standards used by many producers in quality management and control systems to improve product safety in modern economic realities are analyzed.

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Shakhbanova, Aina Mammadovna, and Paizat Alievna Ibragimova. "FINANCIAL CONTROL ELECTRONIC DOCUMENT MANAGEMENT SYSTEMS." Industrial Economics 2, no. 5 (2021): 138–43. http://dx.doi.org/10.47576/2712-7559_2021_5_2_138.

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KARAOULANIS, ANDREAS. "Banking Management Control Systems in Greece." INTERNATIONAL JOURNAL OF MANAGEMENT & INFORMATION TECHNOLOGY 10, no. 9 (November 30, 2015): 2507–19. http://dx.doi.org/10.24297/ijmit.v10i9.2021.

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This paper aims to explore the way the management control systems(MCSs) work in the Greek banking sector. It also gives us a comparison betweenwhat is currently known and what the findings of the research indicated.Methods- The method used for this case study research is described in the book â€œCase study research, Design and Methodsâ€ (Yin Robert K., 2014).Research questions:Major Findings- The major findings of this case study research are indicating the way banks exercising their management control. The findings are giving us a clue of how the MCSs are working in the bank from the bottom to the top management level. They are a combination of bankâ€™s papers research, interviews and in the field observations.

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23

Marc, Bekemans, Acconci Terence, Van Humbeeck Thierry, and Van Esbeen Alain. "Digital Control For Power Management Systems." E3S Web of Conferences 16 (2017): 18010. http://dx.doi.org/10.1051/e3sconf/20171618010.

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24

Martin-Sardesai, Ann. "Institutional entrepreneurship and management control systems." Pacific Accounting Review 28, no. 4 (November 7, 2016): 458–70. http://dx.doi.org/10.1108/par-02-2016-0015.

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Purpose This study aims to explore how management control systems (MCS) compliment institutional entrepreneurship. It provides a case illustration of how the Vice Chancellor (VC) as an institutional entrepreneur used MCS to bring about a change in an Australian public sector university in anticipation of an externally imposed research assessment exercise. Design/methodology/approach This case study gathered qualitative data through key informant interviews (including deputy VCs, research managers, executive deans and heads of departments) and a review of university and other electronic policy-related documents. Findings The study contributes to an understanding of the external environment that drives university leaders to become institutional entrepreneurs, and what they precisely do to facilitate the internal dynamic change in line with political demands. Research limitations/implications Being a single case study, care should be taken in generalizing the findings. However, it raises significant issues that deserve further attention, for example, the impact of change on the working life of academics. Practical implications The research study identifies the proposed imposition of a research assessment exercise as an enabling condition under which an institutional entrepreneur could promote and activate a new vision. It provides useful insights for other universities operating in the rapidly changing environment. Originality/value In identifying the way institutional entrepreneurs bring about change by promoting a vision and operationalizing it through MCS, the research study extends literature on institutional entrepreneurship MCS and organizational change.

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Kim, Kyung Kyu, and Kuk Shin Kang. "National Culture and Management Control Systems." Pacific Focus 6, no. 1 (February 13, 2008): 123–39. http://dx.doi.org/10.1111/j.1976-5118.1991.tb00084.x.

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26

Artiba, Abdelhakim. "Productive systems: Strategy, control, and management." International Journal of Production Economics 74, no. 1-3 (December 2001): 1–4. http://dx.doi.org/10.1016/s0925-5273(01)00102-5.

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27

Gschwantner, Stefanie, and Martin R. W. Hiebl. "Management control systems and organizational ambidexterity." Journal of Management Control 27, no. 4 (July 14, 2016): 371–404. http://dx.doi.org/10.1007/s00187-016-0236-3.

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Ferrari, Elena. "Access Control in Data Management Systems." Synthesis Lectures on Data Management 2, no. 1 (January 2010): 1–117. http://dx.doi.org/10.2200/s00281ed1v01y201005dtm004.

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Sisaye, Seleshi. "Management control systems and organizational development." Leadership & Organization Development Journal 26, no. 1 (January 2005): 51–61. http://dx.doi.org/10.1108/01437730510575589.

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HONG, S. P., G. J. AHN, and W. XU. "Access Control Management for SCADA Systems." IEICE Transactions on Information and Systems E91-D, no. 10 (October 1, 2008): 2449–57. http://dx.doi.org/10.1093/ietisy/e91-d.10.2449.

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Tschammer, V., and H. Klessmann. "Network management in distributed control systems." IFAC Proceedings Volumes 18, no. 1 (May 1985): 115–22. http://dx.doi.org/10.1016/b978-0-08-031664-2.50023-1.

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Artiba, Abdelhakim, and Michel Gourgand. "Control and management of productive systems." International Journal of Production Economics 99, no. 1-2 (January 2006): 1–3. http://dx.doi.org/10.1016/j.ijpe.2004.12.001.

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Sinha, Diptendu, Nasir Ghiaseddin, and Khalil Matta. "Expert systems for inventory control management." Computers & Industrial Engineering 17, no. 1-4 (January 1989): 425–29. http://dx.doi.org/10.1016/0360-8352(89)90099-5.

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Bukh, Per Nikolaj, and Anne Kirstine Svanholt. "Empowering middle managers in social services using management control systems." Journal of Public Budgeting, Accounting & Financial Management 32, no. 2 (April 12, 2020): 267–89. http://dx.doi.org/10.1108/jpbafm-06-2019-0096.

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PurposeThis paper examines how a public sector organization combined management control systems (MCS) to comply with increased uncertainty and conflicting objectives of tight budget control, flexibility, and quality care simultaneously. It also analyzes how middle managers interpret management control intentions and manage conflicting objectives, and how locally developed MCS are coupled with top management goals.Design/methodology/approachThis paper uses a case-study approach, based on interviews with top and middle managements, as well as document studies conducted at a medium-sized Danish municipality.FindingsBoth constraining and enabling control systems empower middle managers and facilitate tight budget controls. Furthermore, middle managers play a crucial role in the use of MCS, develop local control systems, adjust existing control systems and influence the decisions and strategies of top management.Research limitations/implicationsThis paper is context-specific, and the role of accounting in professional work varies due to the specific techniques involved.Practical implicationsThis paper shows how MCS, including budgeting and planning systems, can be applied in social services to help middle managements obtain tight budget controls while also improving service quality.Originality/valueThis paper adds to the limited extant research on the role of middle management in a control framework and demonstrates how MCS can balance conflicting goals in social services when uncertainty increases. Furthermore, this paper shows how the vertical coupling of MCS is tight when budgeting is employed for planning purposes.

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O'Grady, Winnie, Paul Rouse, and Cathy Gunn. "Synthesizing management control frameworks." Measuring Business Excellence 14, no. 1 (March 23, 2010): 96–108. http://dx.doi.org/10.1108/13683041011027481.

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PurposeThe purpose of this paper is to investigate the holistic nature of control systems to understand how they operate across organizational levels and manage change.Design/methodology/approachThis paper takes an analytical approach using the viable system model (VSM) to assess the two main frameworks of control reported in the accounting literature.FindingsThe VSM provides an elegant framework for management control systems with explicit consideration of: multiple levels of control, communication channels, interactions with the environment, and the mechanisms for attaining balance between stability and change.Practical implicationsThe evaluation of current management control systems produces specific suggestions for improving the levers of control frameworkOriginality/valueThe VSM has not previously been aligned with management control frameworks.

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Chen, Mo, and Claire J. Tomlin. "Hamilton–Jacobi Reachability: Some Recent Theoretical Advances and Applications in Unmanned Airspace Management." Annual Review of Control, Robotics, and Autonomous Systems 1, no. 1 (May 28, 2018): 333–58. http://dx.doi.org/10.1146/annurev-control-060117-104941.

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Autonomous systems are becoming pervasive in everyday life, and many of these systems are complex and safety-critical. Formal verification is important for providing performance and safety guarantees for these systems. In particular, Hamilton–Jacobi (HJ) reachability is a formal verification tool for nonlinear and hybrid systems; however, it is computationally intractable for analyzing complex systems, and computational burden is in general a difficult challenge in formal verification. In this review, we begin by briefly presenting background on reachability analysis with an emphasis on the HJ formulation. We then present recent work showing how high-dimensional reachability verification can be made more tractable by focusing on two areas of development: system decomposition for general nonlinear systems, and traffic protocols for unmanned airspace management. By tackling the curse of dimensionality, tractable verification of practical systems is becoming a reality, paving the way for more pervasive and safer automation.

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Otto, Samuel E., and Clarence W. Rowley. "Koopman Operators for Estimation and Control of Dynamical Systems." Annual Review of Control, Robotics, and Autonomous Systems 4, no. 1 (May 3, 2021): 59–87. http://dx.doi.org/10.1146/annurev-control-071020-010108.

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A common way to represent a system's dynamics is to specify how the state evolves in time. An alternative viewpoint is to specify how functions of the state evolve in time. This evolution of functions is governed by a linear operator called the Koopman operator, whose spectral properties reveal intrinsic features of a system. For instance, its eigenfunctions determine coordinates in which the dynamics evolve linearly. This review discusses the theoretical foundations of Koopman operator methods, as well as numerical methods developed over the past two decades to approximate the Koopman operator from data, for systems both with and without actuation. We pay special attention to ergodic systems, for which especially effective numerical methods are available. For nonlinear systems with an affine control input, the Koopman formalism leads naturally to systems that are bilinear in the state and the input, and this structure can be leveraged for the design of controllers and estimators.

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Otley, David. "Performance management: a framework for management control systems research." Management Accounting Research 10, no. 4 (December 1999): 363–82. http://dx.doi.org/10.1006/mare.1999.0115.

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I., Iyobhebhe, and Haruna A. M. "The Efficiency of Management Control Systems: Does Implementing Management Control Systems Affect How Well a Company Performs?" African Journal of Social Sciences and Humanities Research 7, no. 2 (March 26, 2024): 37–47. http://dx.doi.org/10.52589/ajsshr-sg4mz3mx.

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The research investigated the potential positive correlation between Management Control Systems with profitability and innovation. The research utilizes quantitative methodologies, using survey designs to administer a structured questionnaire to respondents at the headquarters of the Coca-Cola bottling company in Lagos, Nigeria. The location and firm were chosen by judgmental sampling, whereas the questionnaire was distributed through convenience sampling. The sample size of 109 respondents was determined using the Yamane (1967) approach from a population of 150 individuals selected randomly. After examining the collected data using linear regression and multivariate analysis, the study revealed Management Control Systems positively correlates with profitability and innovation. Based on these results, it is advised that businesses prioritize creating and deploying efficient management control systems (MCS) policies that expressly focus on improving profitability and stimulating innovation.

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Meytus, Volodymyr Yu. "Intelligent Control of Production Systems." Control Systems and Computers, no. 4 (294) (November 2021): 19–27. http://dx.doi.org/10.15407/csc.2021.04.019.

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Introduction. The research is devoted to the problem of building intelligent production management systems. They allow organizing modern efficient production without human participation in its management. Problem. To develop a scheme for creating an algorithm underlying the creation of an intelligent production management system, using the example of a mechanical workshop of a machine-building enterprise. Purpose. To present a scheme for constructing an intelligent control of management system (workshop), which is developed based on the application of an intelligent modeling algorithm and the use of a set of knowledge about the subject area. Methods. The main method used in the development of an intelligent control system is the method of intelligent modeling, which is applied to the knowledge of the machine-building enterprise workshop. Result. A diagram of an intelligent shop management system is built based on the use of knowledge that describes this shop. The model of the workshop is proposed. It consists of a system of plans describing the work of the workshop. Not only the production process is planned, but also material and technical supply, resources, and financial management. Plans are built using the scheduling theory. Conclusion. An intelligent management system at an enterprise implies the possibility of management without human participation in the management process. This system is based on obtaining information about the state of all elements of business processes based on the use of cyber-physical systems and the Internet of things.

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Angeles Piedra, Nelson, Jose Azabache Santos, and Alberto Mendoza De los Santos. "The Importance of Version Control Systems in Web Systems Release Management." SCIÉNDO 25, no. 3 (September 30, 2022): 333–37. http://dx.doi.org/10.17268/sciendo.2022.041.

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En la actualidad el manejo y disponibilidad de los softwares son muy demandados, han demostrado grandes resultados frente a los sistemas tradicionales para las organizaciones, quienes buscan gestionar su versionamiento para mejorar la calidad de sus servicios. El presente artículo planteócomo objetivo determinar el efecto que causan los sistemas de control de versiones en la gestión de liberación de los servicios web. Para lo cual el presente artículo realizo una revisión sistemática de la información comprendida entre los años 2018 y 2022 para focalizar su importancia. Obteniendo como resultados que las diferentes empresas ya alojan sus servicios en un repositorio de control de versiones como GitHub, BitBucket, GitLab, entre otros; ayudando a los sistemas a tener un mejor control de futuras versiones y liberación, e incluso de poder tener un respaldo de estas versiones que se van dejando atrás en todo el ciclo de vida de un proyecto.

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van Deun, Martijn, and Michael Corbey. "Organizational life cycles and management control systems design." Maandblad voor Accountancy en Bedrijfseconomie 97, no. 1/2 (March 13, 2023): 29–37. http://dx.doi.org/10.5117/mab.97.97221.

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This paper explores the literature relating Organizational Life Cycle theory with Management Control Systems design. During the birth stage, much emphasis is put on cultural controls. In the growth stage, cultural controls remain important, but the degree of formalization increases with cybernetic controls and administrative controls. During the maturity stage, the most bureaucratic phase is reached with many planning and administrative controls. The revival stage shows a renewed focus on cultural controls and a reduction of administrative controls. Not many findings are available that discuss the decline stage. It is argued that each stage represents important challenges for the CFO.

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Bernd, Daniele Cristina, and Ilse Maria Beuren. "Do enabling management control systems stimulate innovation?" Business Process Management Journal 28, no. 2 (February 25, 2022): 461–80. http://dx.doi.org/10.1108/bpmj-09-2021-0588.

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PurposeThe paper aims to analyze the influence of the enabling design of management control systems (MCS) on the intensity of use of management controls (budgeting and reengineering and improvement) in innovation (of processes and marketing).Design/methodology/approachA survey was conducted with mid-level managers of the companies that are considered the most innovative in Brazil. Structural equation modeling was applied to analyze the data.FindingsThe enabling MCS design positively and directly influences the intensity of use of management controls (budgeting and reengineering and improvements) and innovation (of processes and marketing). Indirect effects are also observed in the relationship between the enabling MCS design and innovation, through the intensity of use of reengineering and improvements. Environmental uncertainties reflect negatively on the intensity of use of management controls and innovation. These results broaden the discussions on the factors that can affect innovation actions and highlight the importance of considering them in the MCS design.Originality/valueThe value of the study lies in contributing to minimize inconsistencies in research results concerning the effects of MCS on innovation and of factors that may act as intervening factors in such a relationship. It discusses the influence of internal organizational factors, related to MCS design, and of external factors, environmental uncertainties, on the intensity of use of specific management controls and on the promotion of innovations in companies imbued with this mission.

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Beusch, Peter, Jane Elisabeth Frisk, Magnus Rosén, and William Dilla. "Management control for sustainability: Towards integrated systems." Management Accounting Research 54 (March 2022): 100777. http://dx.doi.org/10.1016/j.mar.2021.100777.

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Karyagin, M. O., and E. E. Bizyukova. "CONTROL AND MANAGEMENT SYSTEMS AT THE ENTERPRISE." Международный студенческий научный вестник (International Student Scientific Herald), no. 5 2021 (2021): 4. http://dx.doi.org/10.17513/msnv.20717.

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Prasad Upadhyay, Jitendra. "Management Control Systems in Nepalese Commercial Banks." ADVANCES IN BUSINESS RESEARCH INTERNATIONAL JOURNAL 2, no. 1 (June 30, 2016): 78. http://dx.doi.org/10.24191/abrij.v2i1.10065.

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Purpose – The purpose of this study is to examine whether the mechanisms of MCS have been adequately developed and applied in the Nepalese commercial banks or not. Methodology Used – Descriptive and analytical research designs have been used for the study. Primary data have been collected through the questionnaires using convenience and judgmental sampling from the Nepalese commercial banks. Questionnaires have been developed in five scales and mean, standard deviation, coefficient of variation, correlation and factor analysis have been used as tools. Cronbach’s alpha test has been done to test the reliability of the data. Findings – All the commercial banks have applied the mechanisms of MCS.

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Thuraisingham, Bhavani, and Hai-Ping Ko. "Concurrency control in trusted database management systems." ACM SIGMOD Record 22, no. 4 (December 1993): 52–59. http://dx.doi.org/10.1145/166635.166654.

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Ladhams, A. D. "Command, Control, Communications and Management Information Systems." IEE Review 36, no. 3 (1990): 110. http://dx.doi.org/10.1049/ir:19900047.

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McDonough, E. F. "Matching management control systems to product strategies." R&D Management 16, no. 2 (April 1986): 141–49. http://dx.doi.org/10.1111/j.1467-9310.1986.tb01167.x.

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Kerr, Jennifer, Paul Rouse, and Charl de Villiers. "Sustainability reporting integrated into management control systems." Pacific Accounting Review 27, no. 2 (April 7, 2015): 189–207. http://dx.doi.org/10.1108/par-08-2012-0034.

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Purpose – This paper aims to examine how three different organisations integrate sustainability reporting into management control systems (MCS). Design/methodology/approach – A case study examination of sustainability reporting integrated into MCS in three New Zealand organisations. Findings – The integration of sustainability reporting into MCS holds advantages for organisations to operationalise sustainability objectives, broaden stakeholder accountability as well as intensify interactions with stakeholders, formalise organisation beliefs and improve communication of sustainability measures internally. While frameworks such as the balanced scorecard (BSC) can facilitate implementation of sustainability reporting, some organisations may choose to fully integrate the latter into their management control system. Originality/value – Sustainability reporting is sometimes seen as an external reporting philosophy that can be managed as a separate project. The authors show it can be integrated into MCS, either entirely or through tools such as the BSC. The authors develop a framework that may be useful in future studies to locate our case organisations.

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