Management control systems

Su, Sophia; Baird, Kevin; Schoch, Herb

doi:10.1108/jaoc-03-2015-0032

Cited by 17 publications

(12 citation statements)

References 45 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…The interactive approach encourages the communication and can facilitate organizational learning and innovation. It can help the management to focus on critical performance variables which are linked to the implementation of organizational strategies (Dodge et al, 2017;Su et al, 2017).…”

Section: Management Control System and Family Firm's Innovation Perfomentioning

confidence: 99%

Influencing factors of innovation performance in family firms – Based on an empirical research

Németh¹,

Dőry²

2019

Veztud

View full text Add to dashboard Cite

Investigation of innovation performance of family firms is rather new area in family business research. Studies focusing on the relationship between the overall performance of family businesses and their innovation activities conclude that family firms seem to innovate less, despite their ability to innovate more than other type of companies. De Massis et al. (2015) investigated how family firm managers can resolve this paradox and unlock the innovation potential of the organisations in which they work. Based on the results of international studies comparing innovation performance of family versus non-family firms, the authors' research focused on the investigation of the differences/similarities of innovation performance of family firms, first of all small and medium sized companies located in Hungary. The novelty of the article is the analysis of the influence of various management decision-making tools on the innovation performance of SMEs, in particular family firms. The results of the empirical research confirm that management decision tools have positive impact on innovation performance of SMEs and family firms introduce more innovations than other type of companies 1 .

show abstract

Section: Management Control System and Family Firm's Innovation Perfomentioning

confidence: 99%

Influencing factors of innovation performance in family firms – Based on an empirical research

Németh¹,

Dőry²

2019

Veztud

View full text Add to dashboard Cite

show abstract

“…Furthermore, they argued that there were significant differences between small accounting practices and specifically how they addressed their contextual uncertainties. Su et al (2017) surveyed 343 general managers of Australian manufacturing organisations. They (2017) tried to explore relationships of Simon's (1995) integrative and diagnostic management control systems on organisational life cycle.…”

Section: Studies and Articlesmentioning

confidence: 99%

“…Their study revealed that social controls could improve procedural, distributive and interactional fairness. Su et al (2017) Relationships of Simon's (1995) integrative and diagnostic management control systems on organisational life cycle.…”

Section: Studies and Articlesmentioning

confidence: 99%

Conceptualising management control systems Illustrative evidence from literature on the Australian business sector

Chowdhury

Shil

2020

Veztud

View full text Add to dashboard Cite

This study is an attempt to conceptualise management control systems. Management control systems can be viewed as a broader concept which includes different components and used for varying purposes. In an organisation, control is applied at different levels and is directly related with employees of the organisation concerned. To comprehend the basics of management control systems the present study will explore the typography of the control mechanisms. Management control systems can be viewed as technical activity which is implemented in different ways in different countries. In the Australian business sector these control tools have been widely used. This study will review the experiences of implementing management control systems in the Australian business sector. Though the present study is based on Australian business sector it has policy implications to other countries and is expected to indicate potential usefulness to management control practices.

show abstract

“…A solid PMS for diagnostic and interactive uses is required for an effective strategy execution (Arjaliès and Mundy, 2013; Su et al , 2017). PMS must be designed according to strategy to improve performance, (Vieira et al , 2016), because PMS aligns organizational activities with its strategy (Tucker and Parker, 2015) and communicates strategy to organizational members so that organizational goals can be better understood (Arjaliès and Mundy, 2013).…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

Does intellectual capital matter in performance management system-organizational performance relationship? Experience of higher education institutions in Indonesia

Tjahjadi

Soewarno²,

Astri³

et al. 2019

JIC

View full text Add to dashboard Cite

Purpose The purpose of this paper is to investigate whether performance management system (PMS) has a positive effect on organizational performance. Furthermore, it also investigates whether intellectual capital (IC) mediates PMS-organizational performance relationship. Design/methodology/approach This study is designed as a quantitative research employing a partial least squares structural equation modeling (PLS-SEM). Using an online survey, data are collected from the HEIs managers under the Ministry of Research, Technology and Higher Education, the Government of Indonesia (MRTH-GOI). This research uses a mediation model approach to test the indirect effect of IC. Findings The results reveal that PMS has a positive direct effect on organizational performance of the HEIs in Indonesia. Further analysis proves that IC partially mediates PMS-organizational relationship. Research limitations/implications This research is context-specific for Indonesia and caution should be used when generalizing it to other countries. It implies that the better the organizational performance of the HEIs, the better the quality of life in the society. PMS and IC play a crucial role in the era of knowledge economy. Practical implications The HEIs managers should design and implement a reliable PMS. They also should properly manage the IC (human capital, structural capital, relational capital) so that they can enhance organizational performance in areas of teaching, research and community service as the core business of the HEIs. Social implications As the global education competition has become a serious issue in each HEI in Indonesia, the results of this study contribute to providing an approach on how to achieve a better organizational performance which brings more benefits to the society. The HEIs display a strategic role in improving the quality of life of society. The knowledge economy requires society to enhance the quality of education at all levels. This research model and results provide empirical evidence of the importance of IC which mediates the relationship between PMS and organizational performance. When the HEIs in Indonesia implement this model of managing IC, the society will get more benefits in terms of the improvements in the quality of education, teaching, research and community service from the HEIs. The better the HEIs performance, the better the quality of life of the society in the era of knowledge economy. Originality/value This research brings together issues that are usually examined separately in previous studies. It employs a mediation research model to explore the central role of IC in PMS- organizational performance relationship which is rarely researched. This is also the first study exploring the three constructs of PMS, IC and organizational performance in the Indonesian HEIs research setting.

show abstract

Management control systems

Cited by 17 publications

References 45 publications

Influencing factors of innovation performance in family firms – Based on an empirical research

Influencing factors of innovation performance in family firms – Based on an empirical research

Conceptualising management control systems Illustrative evidence from literature on the Australian business sector

Does intellectual capital matter in performance management system-organizational performance relationship? Experience of higher education institutions in Indonesia

Contact Info

Product

Resources

About