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Journal articles on the topic 'Managerial control'

Author: Grafiati

Published: 4 June 2021

Last updated: 20 February 2023

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1

Mullakhmetov, Khanif. "Control in the system of managerial decisions procedures: a conceptual view." Problems and Perspectives in Management 14, no. 3 (September 6, 2016): 203–15. http://dx.doi.org/10.21511/ppm.14(3-1).2016.07.

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The aim of this study is to investigate the role of control and develop the common approaches to the control in a key area of management – the organization of the process of preparation, adoption and implementation of managerial decisions, which could serve as the basis for creating and maintaining an efficient system of control in organizations and a reference for solving problems in a variety of managerial situations. The structured analysis of the necessary and sufficient set of stages (phases) and the procedures of development, adoption and implementation of managerial decisions that ensure the managerial cycle have allowed the author to evaluate the role and place of the stages and procedures, specify the role of control in the process of management, and the relationship of the control and other managerial procedures. Understanding the characteristics of the relationships and the role of control can be required by the management in order to create a system of control taking into account the specifics of the organization. Analysis of the “managerial” and “executive” decisions allowed the author to identify the ratio of different types of control at their implementation. Interconnection between development technologies, adoption and implementation of managerial decisions and control procedures provides some practical importance for management. The results of the study can be used by management of various organizations to develop common approaches to solving problems in various managerial situations, using the conclusions drawn by the author. Keywords: management, control, managerial decisions, purpose of the managerial decision, problem. JEL Classification: M19, L29, D80

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2

Raelin, Joseph A. "The End of Managerial Control?" Group & Organization Management 36, no. 2 (December 31, 2010): 135–60. http://dx.doi.org/10.1177/1059601110391252.

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3

Bartollas, Clemens, Stuart J. Miller, and Simon Dinitz. "Managerial Styles and Institutional Control." Youth Violence and Juvenile Justice 5, no. 1 (January 2007): 57–70. http://dx.doi.org/10.1177/1541204006295165.

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4

Stulz, RenéM. "Managerial control of voting rights." Journal of Financial Economics 20 (January 1988): 25–54. http://dx.doi.org/10.1016/0304-405x(88)90039-6.

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5

Hirota, Shinichi, and Kohei Kawamura. "Managerial control inside the firm." Journal of the Japanese and International Economies 21, no. 3 (September 2007): 324–35. http://dx.doi.org/10.1016/j.jjie.2006.08.003.

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6

Rantakari, Heikki. "Employee Initiative and Managerial Control." American Economic Journal: Microeconomics 4, no. 3 (August 1, 2012): 171–211. http://dx.doi.org/10.1257/mic.4.3.171.

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I analyze the impact of managerial involvement and the allocation of authority on employee initiative in a setting where both a manager and an employee can originate new ideas for implementation. I show that employee initiative is maximized through the combination of formal authority and limited but positive levels of involvement by the manager, a result which thus qualifies the motivational advantages of both formal delegation and a hands-off management strategy. This result arises through an indirect monitoring role played by managerial involvement that has been absent in previous frameworks, and the implications of which for the optimal organizational arrangement are further analyzed. (JEL D23, M12, M54)

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7

Dermer, J. D., and R. G. Lucas. "The illusion of managerial control." Accounting, Organizations and Society 11, no. 6 (January 1986): 471–82. http://dx.doi.org/10.1016/0361-3682(86)90031-0.

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8

Scherer, F. M. "Managerial Control and Executive Compensation." Review of Industrial Organization 56, no. 2 (February 9, 2019): 315–27. http://dx.doi.org/10.1007/s11151-019-09691-9.

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9

McKenna, Steve, Lucia Garcia‐Lorenzo, and Todd Bridgman. "Managing, managerial control and managerial identity in the post‐bureaucratic world." Journal of Management Development 29, no. 2 (February 9, 2010): 128–36. http://dx.doi.org/10.1108/02621711011019260.

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10

Gomez-Mejia, L. R., H. Tosi, and T. Hinkin. "MANAGERIAL CONTROL, PERFORMANCE, AND EXECUTIVE COMPENSATION." Academy of Management Journal 30, no. 1 (March 1, 1987): 51–70. http://dx.doi.org/10.2307/255895.

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11

Gomez-mejia, Luis R., Henry Tosi, and Timothy Hinkin. "Managerial Control, Performance, and Executive Compensation." Academy of Management Journal 30, no. 1 (March 1987): 51–70. http://dx.doi.org/10.5465/255895.

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12

Chapman, Paul. "Managerial Control Strategies in Small Firms." International Small Business Journal: Researching Entrepreneurship 17, no. 2 (January 1999): 75–82. http://dx.doi.org/10.1177/0266242699172005.

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13

Banerjee, Ajeyo, and James E. Owers. "Managerial incentives and corporate control auctions." Managerial and Decision Economics 14, no. 4 (July 1993): 295–309. http://dx.doi.org/10.1002/mde.4090140403.

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14

Kráčmar, Jan, and Miroslav Uhliar. "THE IMPACT OF CONTROL PROCESSES ON MANAGERIAL DECISION MAKING." Problems of Management in the 21st Century 3, no. 1 (April 20, 2012): 43–52. http://dx.doi.org/10.33225/pmc/12.03.43.

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Control and managerial decision function activities have an important share in the managerial work. The paper The Impact of Control Processes on Managerial Decision Making describes the share of managerial control and decision function on the total managerial work. It also evaluates the influence of control activities on the decision making functions of different -level managers in questioned companies doing business in Slovak Republic. The results were obtained thanks to the surveying method. 392 participants took part in the research, which was made in two phases (in 2008 and 2010). The findings show the importance of managerial functions of control and decision making. They identify over 21% of control function- and almost 30% of decision making function share on total managerial work. There were discovered, many positive effects of control function on managerial decision making, while only few and insignificant negatives were identified. Key words: manager, control function, managerial decision making, evaluation, manager job content.

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15

Veld, Monique, Judith H. Semeijn, and Tinka van Vuuren. "Career control, career dialogue and managerial position." Career Development International 21, no. 7 (November 14, 2016): 697–712. http://dx.doi.org/10.1108/cdi-04-2016-0047.

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Purpose The purpose of this paper is to examine three-way interactions among career control, career dialogue and managerial position in predicting perceived employability. The authors expected that participation in career dialogue strengthens the positive relationship between career control and employability. Furthermore, the authors expected that managers benefit more from career dialogue than employees. Hence, the relationship between career control and employability was expected to be strongest when employees engage in career dialogue and hold a managerial position. Design/methodology/approach Data were collected in 2014 conducting a cross-sectional survey among managers (n=206) and employees (n=254) at a Dutch location of a large science-based multinational. Moderated regression analyses were used to test the hypotheses. Findings Career control was positively related to perceived employability. This relationship was significantly stronger for the managerial group that did participate in a career dialogue than for the managerial group that did not engage in a career dialogue. For the non-managerial group of employees participation in a career dialogue did not strengthen the relationship between career control and perceived employability. Practical implications Career control is beneficial for enhancing perceived employability among employees regardless of their position in the organization. Hence, training employees to master this competency may be a fruitful starting point for enhancing employability. Originality/value This is the first study to investigate whether the relation between career control, career dialogue and employability differs for employees with a managerial and a non-managerial role.

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16

Chen, Suyun, Zongze Li, Binbin Han, and Hengyun Ma. "Managerial ability, internal control and investment efficiency." Journal of Behavioral and Experimental Finance 31 (September 2021): 100523. http://dx.doi.org/10.1016/j.jbef.2021.100523.

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17

Roberts, June. "Where ethical codes meet with managerial control." Psychodynamic Counselling 3, no. 1 (February 1997): 83–88. http://dx.doi.org/10.1080/14753639708411299.

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18

Walder, Andrew G. "From Control to Ownership: China's Managerial Revolution." Management and Organization Review 7, no. 1 (March 2011): 19–38. http://dx.doi.org/10.1111/j.1740-8784.2009.00171.x.

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Over the past decade, the ownership and control of China's corporate sector has finally begun to depart fundamentally from patterns typical in the socialist past. Students of corporate governance have watched these changes with an intense curiosity about their impact on firm performance. Students of comparative economic institutions have examined them for hints of a new variety of Asian capitalism and have sought to anticipate China's international competitiveness and impact. But these changes potentially will create a new corporate elite with greater compensation, personal wealth, and independence from government agencies than ever before. This transformation of China's political economy may eventually alter the Chinese state itself, although the extent and nature of this change are still far from clear. The key questions of interest are the social origins of the new elite, the scale of the economic assets they control, and especially their continuing relationships with party and government agencies. The answers will vary decisively by sector, four of which are described here: a state-owned sector, a privatized sector, a transactional sector, and an entrepreneurial sector. The evolving mix of these sectors will determine the future contours of the Chinese corporate economy.

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19

Thompson, Paul, and Diane van den Broek. "Managerial control and workplace regimes: an introduction." Work, Employment and Society 24, no. 3 (September 2010): 1–12. http://dx.doi.org/10.1177/0950017010384546.

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20

Park, KoEun, Surjit Tinaikar, and Yong-Chul Shin. "Managerial control divergence and analysts’ information precision." Corporate Governance: An International Review 25, no. 5 (June 29, 2017): 294–311. http://dx.doi.org/10.1111/corg.12210.

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21

Bogotch, Ira E., Paul Williams, and Jim Hale. "School managerial control: validating a social concept." Journal of Educational Administration 33, no. 1 (March 1995): 44–62. http://dx.doi.org/10.1108/09578239510077052.

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22

Wang, Wenyu, and Yufeng Wu. "Managerial control benefits and takeover market efficiency." Journal of Financial Economics 136, no. 3 (June 2020): 857–78. http://dx.doi.org/10.1016/j.jfineco.2019.11.003.

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23

Felstead, Alan, Nick Jewson, and Sally Walters. "Managerial Control of Employees Working at Home." British Journal of Industrial Relations 41, no. 2 (June 2003): 241–64. http://dx.doi.org/10.1111/1467-8543.00271.

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24

Kuchumov, Arthur V., Elena V. Pecheritsa, and Aleksandra M. Vorontsova. "Risks of managerial control at service enterprises." Economic Consultant 30, no. 2 (April 1, 2020): 4–12. http://dx.doi.org/10.46224/ecoc.2020.2.1.

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25

Wilson, Francis. "Managerial control strategies within the networked organization." Information Technology & People 8, no. 3 (September 1995): 57–72. http://dx.doi.org/10.1108/09593849510098271.

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26

GAO, SIMON. "GLOBAL ACCOUNTING AND CONTROL—A MANAGERIAL EMPHASIS." British Accounting Review 34, no. 3 (September 2002): 287–88. http://dx.doi.org/10.1006/bare.2002.0196.

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27

Pîrvuţ, Valentin, and Alin Teodor Huseraş. "Theoretical Aspects Regarding Internal Managerial Control in Military Organizations." Land Forces Academy Review 22, no. 1 (March 1, 2017): 65–71. http://dx.doi.org/10.1515/raft-2017-0010.

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Abstract The goal of this paper is to offer synthetically theoretical support regarding the exertion of internal managerial control in the state’s public institutions. The activity of managerial control must be understood and regarded as an activity integrating all forms of control exercised at the level of the institution with a view to ensuring a better functioning of the managerial sphere, making the managerial act accountable at every level and structure. Once the internal managerial control is implemented, the responsibility of management is that of identifying all the deviations from the objectives noticed at the end of the control activities, of analysing the causes that determined their appearance and of deciding upon the necessary preventive and corrective measures.

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28

Hurloiu, Lăcrămioara-Rodica, Elena Burtea, and Bianca-Florentina Preda. "Organizing Inspections Regarding Managerial Internal Control and Preventive Financial Control." Procedia Economics and Finance 16 (2014): 275–80. http://dx.doi.org/10.1016/s2212-5671(14)00801-6.

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29

Fatmah, Anggun Alifia, and Dahlia Tri Anggraini. "Determinan Kinerja Manajerial Dimoderasi Locus of Control." Jurnal Akuntansi dan Governance 3, no. 1 (August 20, 2022): 29. http://dx.doi.org/10.24853/jago.3.1.29-44.

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This research to determine the effect of participatory budgeting, clarity of budget targets, and organizational commitment to managerial performance with locus of control as a moderating variable. By using nonprobability sampling technique and purposive sampling method, the researcher distributed questionnaires to 67 respondents including supervisors, managers, and senior managers at PT Tiki Jalur Nugraha Ekakurir (JNE) in the DKI Jakarta area. The data analysis technique uses moderated regression analysis with SPSS Version 23. This study shows that participatory budgeting, clarity of budget targets, and organizational commitment partially have a positive and significant effect on managerial performance. And locus of control can significantly strengthen the influence of participatory budgeting and organizational commitment on managerial performance. However, locus of control does not significantly strengthen the clarity of budget targets on managerial performance.

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30

Travaglione, Antonio, Brenda Scott-Ladd, Justin Hancock, and Joshua Chang. "Managerial support." Journal of General Management 43, no. 1 (September 21, 2017): 24–32. http://dx.doi.org/10.1177/0306307017723313.

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This study investigates how Australian employees perceive managerial support and the influence of union membership on their perception of managerial support using data from 4124 employed persons in Australia across a range of industry sectors. The results indicate that employee perceptions of the work environment (control over working hours, job security, pay equity and safety) influence their perceptions of managerial support, regardless of union membership. The findings imply that managers have a critical role to play in supporting the needs of employees, particularly as organizations confront the challenges posed by aging workforces, growing skill shortages and an increasingly diverse and mobile workforce. This article addresses the call for organizations to provide more support to their employees from governments and management scholars. It also addresses the issue of managers taking on greater prerogative as employee advocates in the light of declining union influence.

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31

Bollinger, John G. "Managerial engineering." Journal of Manufacturing Systems 5, no. 1 (January 1986): 74–76. http://dx.doi.org/10.1016/0278-6125(86)90072-5.

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32

Ji, Amy E. "Internal Control Weakness and Managerial Myopia: Evidence from SOX Section 404 Disclosures." ACRN Journal of Finance and Risk Perspectives 8, no. 1 (2019): 71–83. http://dx.doi.org/10.35944/jofrp.2019.8.1.004.

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Problem/ Relevance: Managerial myopia is an important issue of interests to academics, practitioners, and regulators as managers have been condemned for their obsession with short-term earnings and myopic investment decisions that sacrifice firms’ long term value for shareholders. This article contributes by examining whether the quality of firms’ internal controls over financial reporting (ICFR) is associated with managerial myopia. Research Objective/ Questions: The purpose of this study is to examine whether managers in firms reporting material internal control weaknesses (ICW) under Section 404 of the Sarbanes-Oxley Act (SOX) of 2002 engage in myopic behaviors more than those in firms without reporting ICW. Methodology: The study uses the logit regression model to investigate a sample obtained from Compustat for the period of 2005-2013. Major Findings: The study finds a positive association between internal control weaknesses reported by auditors under Section 404 of the SOX and managerial short-termism which is measured by the probability of cutting R&D expenses in the current year from the previous year. Implications: Whereas prior studies mostly examine the impact of internal controls on accounting quality, this study demonstrates the implication of internal controls beyond financial reporting quality by showing an association between internal control quality and managerial myopia. Future research may further investigate the association between firms’ financial reporting quality and managerial investment decisions.

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33

Buckareff, Andrei A. "Acceptance and Managerial Doxastic Agency." Grazer Philosophische Studien 99, no. 3 (December 23, 2022): 359–78. http://dx.doi.org/10.1163/18756735-00000172.

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Abstract Managerial doxastic agency is one species of indirect doxastic agency. In this article, the author builds on some earlier work and sketches an account of managerial doxastic agency. In particular, he argues that fairly robust doxastic agency can be exercised by performing metamental actions of non-doxastically accepting propositions as true as part of a general strategy involving various means of mental control. That the sort of control counts as a form of internal control and, hence, as a form of genuine doxastic agency is defended against an objection.

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34

Safari Gerayli, Mehdi, Mohammadreza Abdoli, Hasan Valiyan, and Ali Damavandi. "Managerial overconfidence and internal control weaknesses: evidence from Iranian firms." Accounting Research Journal 34, no. 5 (March 1, 2021): 475–87. http://dx.doi.org/10.1108/arj-02-2020-0043.

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Purpose The characteristic of managers’ personality is a key factor in their decision-making. One of the most important personality characteristic of managers is overconfidence. Overconfident managers have false trust about their abilities and have a positive view of the firm’s future performance. Thus, the purpose of this study is to investigate the association between managerial overconfidence and internal control weaknesses (ICW) of the firms listed on the Tehran Stock Exchange (TSE). Design/methodology/approach Sample includes the 480 firm-year observations from companies listed on the TSE during the years 2013–2017, and the hypothesis is tested using multivariate regression model based on panel data analysis. Findings The authors found that managerial overconfidence increases the firms’ ICW. The findings are robust to alternative measure of managerial overconfidence, individual analysis of the research hypothesis for each year and endogeneity concern. Moreover, additional analysis reveals that the positive relationship between managerial overconfidence and ICW is less pronounced in larger firms. Originality/value To the best of the authors’ knowledge, this is the first study to analyze the association between managerial overconfidence and ICW in emerging capital markets and, therefore, can contribute to extend the current literature on managerial overconfidence and ICW in developing countries, especially Iran’s emerging capital market.

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35

Ezzat, Adnan. "National Cancer Control Programmes, Policies and Managerial Guidelines." Annals of Saudi Medicine 16, no. 3 (May 1996): 358. http://dx.doi.org/10.5144/0256-4947.1996.358b.

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36

Chuvashlova, M., and V. Nikolaev. "Efficiency of Managerial Control Systems: The Optimal Model." EUROPEAN RESEARCH STUDIES JOURNAL XXI, Issue 3 (November 1, 2018): 675–89. http://dx.doi.org/10.35808/ersj/1092.

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37

Fogsgaard, Morten Kusk, and Claus Westergaard Elmholdt. "Managerial care and control through quantified self technologies." Academy of Management Proceedings 2018, no. 1 (August 2018): 18719. http://dx.doi.org/10.5465/ambpp.2018.18719abstract.

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38

Tian, Wen, Douglas Vogel, Jian Ma, and Jibao Gu. "IS-Supported Managerial Control for China’s Research Community." Journal of Global Information Management 18, no. 4 (October 2010): 53–81. http://dx.doi.org/10.4018/jgim.2010100104.

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In the first decade of the 21st century, China’s Research Community (CRC) is struggling to achieve better performance by increasing growth in knowledge quantity (e.g., publications), but has failed to generate sound growth in knowledge quality (e.g., citations). An innovative E-government project, Internet-based Science Information System (ISIS), was applied nationwide in 2003 with a variety of embedded incentives. The system has been well received and supports the National Natural Science Foundation of China (NSFC) to implement managerial control to cope with pressing demands relating to China’s research productivity. This paper explores the impact of Information Systems (IS) from the perspective of agency theory based on CRC empirical results. Since the nationwide application of ISIS in 2003, CRC outcomes have markedly improved. The discussion and directions for future research examine implications of IS for E-government implementation and business environment building in developing countries.

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39

Meyer, Alan D., Paul Goldman, and Richard M. Weiss. "Managerial Ideology and the Social Control of Deviance." Administrative Science Quarterly 32, no. 4 (December 1987): 631. http://dx.doi.org/10.2307/2392901.

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40

Bijlsma‐Frankema, Katinka. "Dilemmas of managerial control in post‐acquisition processes." Journal of Managerial Psychology 19, no. 3 (April 2004): 252–68. http://dx.doi.org/10.1108/02683940410527748.

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41

Epstein, Michael K., and John C. Henderson. "Data Envelopment Analysis for Managerial Control and Diagnosis." Decision Sciences 20, no. 1 (March 1989): 90–119. http://dx.doi.org/10.1111/j.1540-5915.1989.tb01399.x.

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42

Filatotchev, Igor, Mike Wright, and Michael Bleaney. "Privatization, insider control and managerial entrenchment in Russia." Economics of Transition 7, no. 2 (July 1999): 481–504. http://dx.doi.org/10.1111/1468-0351.00022.

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43

Adachi‐Sato, Meg. "Stock vesting conditions, control benefits and managerial replacement." Canadian Journal of Economics/Revue canadienne d'économique 51, no. 1 (February 2018): 275–313. http://dx.doi.org/10.1111/caje.12323.

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44

Gable, Myron, and Frank Dangello. "Locus of Control, Machiavellianism, and Managerial Job Performance." Journal of Psychology 128, no. 5 (September 1994): 599–608. http://dx.doi.org/10.1080/00223980.1994.9914917.

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45

Poole, Michael. "A New Managerial Revolution? Ownership, Control and Perceptions." Journal of General Management 18, no. 3 (March 1993): 23–36. http://dx.doi.org/10.1177/030630709301800302.

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46

Douglas, Alan V. S. "Capital structure and the control of managerial incentives." Journal of Corporate Finance 8, no. 4 (October 2002): 287–311. http://dx.doi.org/10.1016/s0929-1199(01)00048-7.

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47

Sridhar, Sri S., and Bala V. Balachandran. "Incomplete Information, Task Assignment, and Managerial Control Systems." Management Science 43, no. 6 (June 1997): 764–78. http://dx.doi.org/10.1287/mnsc.43.6.764.

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48

Barra, Roberta Ann. "The Impact of Internal Controls and Penalties on Fraud." Journal of Information Systems 24, no. 1 (March 1, 2010): 1–21. http://dx.doi.org/10.2308/jis.2010.24.1.1.

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ABSTRACT: Little prior research exists on the parameters of internal control activities. The Sarbanes-Oxley Act of 2002 (SOX 2002) makes identifying the properties of these parameters under various conditions important. In this paper, an analytical/reliability engineering methodology is used to investigate the relative impact of penalties versus other types of internal controls on managerial and non-managerial employees’ propensity to commit fraud. Ceteris paribus, increasing required effort with internal controls and/or increasing employee penalties, increases the minimum amount stolen when a fraud incident occurs; that is, more net assets will be taken per fraud incident with controls than without controls. The findings show that the firm’s least-cost scenario with managerial employees is to enforce maximum penalties. The firm’s least-cost scenario with non-managerial employees is to utilize alternative internal controls while imposing minimum penalties. Further, the effectiveness of separation of duties is dependent on the detective controls in the internal control system.

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49

Hayon, Paulus Peka. "KEJELASAN SASARAN ANGGARAN DAN SISTIM PENGENDALIAN AKUNTANSI TERHADAP KINERJA MANAJERIAL DENGAN MOTIVASI SEBAGAI VARIABEL MODERATING." JURNAL ILMU EKONOMI & SOSIAL 7, no. 1 (April 10, 2016): 28–39. http://dx.doi.org/10.35724/jies.v7i1.457.

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The aims of the research are to investigate and analyze 1) the effect of the clarity budget goal on the managerial performance of local government, 2) the effect of accounting control system on the managerial performance of local government, 3) the simultaneous effect of the clarity of budget goal, accounting control system, and work motivation on managerial performance, 4) the effect of motivation as the moderating variable that makes the correlation between the clarity of budget goal and accounting control system strong on the managerial performance of local government. The population of the research were the officials who were budget providers and users and responsible for accounting control system. The sample consisted of 102 people and the data were analyzed using moderating regression analysis. The results of the research indicate that 1) the clarity of budget goal has effect on the managerial performance of local government, 2) accounting control system has affect on the managerial performance of local government, 3) the clarity of budget goal, accounting control system, and work motivation simultaneously have affect on the managerial performance of local government, 4) work motivation can become moderating variable affecting the clarity of budget goal on the managerial performance of local government. Work motivation can not become effect moderating variable of accounting control system on the managerial performance of local government (an empirical study at SKPD of Merauke Regency).

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50

Juwita, Rukmi, and Mutimmatul Adzkhiyah. "Internal Control And Organizational Culture in the Improvement of Managerial Performance." TRIKONOMIKA 16, no. 2 (December 28, 2017): 68. http://dx.doi.org/10.23969/trikonomika.v16i2.493.

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This research aimed to measure the influence of internal control and organizational culture in managerial performance. Data were obtained through questionnaires with sample of 46 from 84 SKPD in Banyumas Regency using purposive sampling technique. Data processing used is multiple linear regressions. The results showed that internal control and organizational culture simultaniously had a significant effect to managerial performance of government. Partially, internal control had significant effect while organizational culture had no significant effect on managerial performance of government. The implementation of internal control and organizational culture was good. Achievement of good managerial performance required good internal control to provide reasonable assurance on the achievement of organizational goals through effective and efficient activities, reliability of financial reporting, security of state assets and compliance with laws and regulations. Organizational culture became another factor that could improve managerial performance through fundamental values and passion in managing the organization.

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