The human side of organizational change: Compliance and management control systems in Italian public utilities

Mangia, Gianluigi; Iacono, Mauro; Canonico, Paolo; Martinez, Marcello; Mercurio, Riccardo

doi:10.1002/hfm.20515

Cited by 13 publications

(4 citation statements)

References 24 publications

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“…An interesting result is the satisfaction of HR IT whose improvement continues over time. This result agrees with the results of (Mangia et al, 2013) in the implementation of a model to align the interests of employees with those of managers.…”

Section: Results Seven Months Latersupporting

confidence: 90%

IT Governance and Human Resources Management: A Framework for SMEs

Garbarino-Alberti

2013

International Journal of Human Capital and Information Technology Professionals

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Information Technology (IT) plays an important role in organizations, particularly in small and medium-sized enterprises (SMEs). These firms have a simple structure with less specialized tasks and tight human, financial and material resources, so it is particularly important to use an appropriate IT governance framework (ITG) to such enterprises. This paper shows the results of applying an ITG framework designed for SMEs in a case study focused on IT Human Resources (IT HR) and the lessons learned. Conclusions highlight the importance of the quality of IT HR along with the key role played by related enterprise policies.

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Section: Results Seven Months Latersupporting

confidence: 90%

IT Governance and Human Resources Management: A Framework for SMEs

Garbarino-Alberti

2013

International Journal of Human Capital and Information Technology Professionals

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“…Although this does not happen on a daily basis, municipal controllers may sometimes be faced with wishes expressed by managers that are not entirely in line with legal provisions (Aardema, ; Jansen et al, , ). The basis may be a tension between the interests of managers and conformity with legal provisions (Behn, ; Gelderman et al, ; Hertogh & Weyers, ; Jansen et al, , ; Mangia, Iacono, Canonico, Martinez, & Mercurio, ; Price, Schwartz, Cohen, Scott, & Manson, ; Pronk, ). As a result, not everyone complies with legal provisions equally, either intentionally or unintentionally (Huls, ; Lin, Baxter, & Murphy, ).…”

Section: Introductionmentioning

confidence: 99%

An exploratory study assessing compliance among municipal controllers and the possible explanations for their degree of compliance

Anderson¹,

Maks

Klaassen

2019

Journal of Public Affairs

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Municipal controllers are sometimes confronted with requests from managers that contradict with the legal provisions. This raises the question how municipal controllers deal with these requests and whether this would impact their compliance. This article is a result of an exploratory study assessing compliance among municipal controllers and the possible explanations for their degree of compliance. The study has focused on one specific provision concerning accrual accounting, one of the elements of new public management (NPM), which is prescribed for Dutch municipalities. The study is based on a survey in 22 municipalities. The results show that the majority of municipal controllers who participate in this study deviate from this legal provision. There might be a relation between the orientation of the controllers and the degree of compliance. The position of the controller within the municipality can be a significant factor explaining this orientation. However, the size of the sample is too limited to generalize. The conclusions of this study undermine the idea that municipal controllers should act as business partners to the management. Finally, the study reveals a paradox: while one of the main elements of NPM is to shift more responsibilities to decentralized managers, this shift can lead to an increased principal‐agent problem, leading to a lesser degree of compliance.

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“…To cope with such pressing and conflicting ideals, a hybridization or combination of logics is a managerial solution to reach balance and organizational compromises (Oliver, 1991). Within a transforming sector, public EUC tend to stick to their traditional organizational forms, complying and adjusting to SM rather restrictively (Greiling and Slacik, 2019;Meyer and Pac, 2015;Mangia et al, 2013). Besides abiding by existing regulations, public EUC have their organizational script, know their boundaries and act upon those.…”

Section: New Wine In Old Bottlesmentioning

confidence: 99%

New wine in old bottles: governing logics for applying sustainability management control systems in Austrian electric utilities

Slacik

Grüb

Greiling

2021

IJESM

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Purpose Literature shows that a strong link between sustainability control systems and sustainability management (SM) fosters sustainability development (SD) and compliance with regulatory requirements and stakeholder expectations. Research on the integration of SM and its control mechanisms in corporate business remains scarce. This study aims to focus on Sustainability Management Control Systems (S)MCS applied in Electric Utility Companies (EUC), which experience close scrutiny by its stakeholders in as much as they play an important role in climate change agendas. Design/methodology/approach The methodological approach includes in-depth expert interviews within seven Austrian EUC followed by qualitative content analysis. This study builds on “MCS as a package” by Malmi and Brown (2008). Institutional logics (IL) are used for the theoretical approach. Findings Results show that several IL are involved in implementing strategic SMCS in EUC. Managers cope by integrating emerging hybrid logics, selectively coupled SMCS and making sense by building a communication bridge between the strategic and operative levels to create awareness. Research limitations/implications Results show that managers in EUC have to acquire a new hybrid logic for SD. This implies the use of informal controls and a strong focus on administrative and cultural controls as the main control mechanisms for SM. Originality/value The paper contributes to MCS research by using the scarcely applied theoretical framework of IL. Findings facilitate a better understanding of the control mechanisms behind SM and the coping strategies of managers in applying SMCS.

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The human side of organizational change: Compliance and management control systems in Italian public utilities

Cited by 13 publications

References 24 publications

IT Governance and Human Resources Management: A Framework for SMEs

IT Governance and Human Resources Management: A Framework for SMEs

An exploratory study assessing compliance among municipal controllers and the possible explanations for their degree of compliance

New wine in old bottles: governing logics for applying sustainability management control systems in Austrian electric utilities

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