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Copyright of International Journal of Disciplines Economics & Administrative Scienves Studies is the property of International Journal of Disciplines in Economics & Administrative Sciences Studies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The subcontracting organizational arrangement has received limited attention in designing the control mechanism. This study has explored how managerial controls affect opportunistic behaviour and developed a contingency framework to investigate the moderating effect of subcontracting dispersion. By using survey data from 323 general contractors in the Chinese construction industry, this study reveals that both outcome control and clan control curb the occurrence of subcontractors' opportunistic behaviours while behaviour control scarcely helps. Besides, subcontractor dispersion distinctively moderates these relationships. A high level of subcontractor dispersion amplifies the opportunism-curbing effect of outcome control, but attenuates that of clan control, which leads to more opportunistic behaviours. Only at a lower level of subcontractor dispersion will behaviour control mitigate subcontractors' opportunistic behaviours. Our configurational analyses reveal the substitute and complementary relationship between different control modes with different levels of subcontracting dispersion. This study contributes to the literature on governing opportunism and managerial control. The findings guide managers of the general contractor to exploit appropriate managerial controls to curb opportunistic behaviours across different organizational designs. [ABSTRACT FROM AUTHOR]

The digital game industry has embraced servitization – a strategic orientation toward customer centricity in production-based firms – to deeply monetize digital games. Though some note the resource-intensive nature of delivering services and suggest inherent risks in its adoption, extant literature is uncritical. This article draws on labour process theory to critique the impact of servitization on workers at the point of production. We conducted in-depth interviews at a large North American game development studio. The results show the human cost of servitization, generally overshadowed by financial considerations. Specifically, we theorize that servitization increases the indeterminacy of labour and this must be compensated for if servitization is to realize its cost-benefit potential. The result is an intensification of labour through additional control imperatives which make workers accountable to consumers through deterministic success metrics, impact the creative process and direct creative outputs in real time. [ABSTRACT FROM AUTHOR]

This paper contributes to the debate on the relationship between managerial control and organizational autonomy of employees, by highlighting the general directions in which this relationship has developed over time since the post- Fordist turn of half a century ago. These changes are accelerated and made more evident by the processes that go by the names of automation (1980s-1990s), informatization (mid-1990s-early 2000s), and digitization/Fourth Industrial Revolution. To this end, primary research data will not be analyzed here; instead, a rather diverse literature will be reviewed, both theoretical and empirical, addressing key themes for interpreting the changing situations of organized labor. The interpretative framework is primarily constituted by some conceptual categories borrowed from Norbert Elias' processual sociology, summarized in the following points: a) the processual conception of social reality; b) power relations; c) the process of civilization; d) the relationship between I-identity and We-identity in contemporary society. Digitalization in organized work accentuates a most general trend, already clearly observable in the past but especially from the post-Fordist turn, towards forms of managerial control based more on employees self-control and assessment of outcomes than direct supervision of the work processes. [ABSTRACT FROM AUTHOR]

This article presents the lessons learned from an online teaching experience in the field of managerial control. The study aims to identify the determinants which influence collaborative behaviors between students in management studies and more specifically during the construction of performance measures. A business simulation specifically elaborated for this study is used. The study is conducted through a particular research design consisting of an online learning environment built on constructivist learning principles. The learning environment simulates the different steps of a performance dashboard creation (a set of performance indicators) for a fictitious organization. The study adopts an exploratory sequential design to explore and examine social behaviors during the process of knowledge construction related to performance measures. It contributes to a better understanding of the role of cognitive and behavioral skills in the profession of management accounting and how teachers can incorporate such aspects into their courses. It helps to build awareness among educators about the benefits of using digital learning solutions to help students in accounting and managerial control develop their professional skills most effectively.

Copyright of Industrial Relations / Relations Industrielles is the property of Universite Laval, Department of Industrial Relations and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In recent decades, both economic development and technological advances in medicine have contributed to an increase in health demand and costs, mainly derived from the growing implementation of innovative health services. In this context, it is necessary to note that welfare economics involves the rationalization of limited economic resources. Likewise, the concern about the increase in health spending that is occurring in developed countries has meant that hospitals have flexible management accounting that helps to maximize the efficiency of internal management and obtain the maximum performance of the allocated financial resources. This will have a favourable impact on indicators such as minimal infant mortality, increased life expectancy at birth, or the rate and effectiveness of transplants. Hence, organizations choose to improve their management systems to carry out a more efficient health care education, in such a way that these try to optimize the available resources to offer a quality product or service with the minimum possible costs. Bibliometric techniques have been applied to a sample of 2003 articles to establish the relationships between the main dynamic agents of this research topic, in addition to identifying the main current and future lines of research. Providing a benchmark for future research on management control for health care education, this study reveals the emerging intellectual structure of this interdisciplinary field.

PURPOSE: The purpose of this study is to aid the small- and medium-sized enterprise (SME) sector in Ho Chi Minh City (HCMC), resulting in enhancement, improved management performance, and sustainability in adopting beneficial competitive practices aligned to the new era. The study was conducted to determine the key managerial factors that affect the performance of Vietnamese SMEs. We analyzed factors like business planning, organizational commitment, strategy implementation, and managerial control, adopting the budget process as the mediating factor, as it was determined to positively affect SME performance. METHODOLOGY: In the pilot study, we collected 105 samples using the convenience technique and analyzed the results to examine and validate the reliability of the research instrument. A quantitative approach was used in the pilot study, which tested for reliability using Cronbach’s alpha and exploratory factor analysis (EFA) with the software IBM SPSS 20.0. The real study was conducted using quantitative analysis, where the randomization technique was applied to 403 suitable samples. A full quantity of data was tested using Cronbach’s alpha, confirmatory factor analysis (CFA), and EFA. Structural equation modelling (SEM) was used to test both the conceptual framework and the hypothesis of the real study. This study was conducted from October 2016 to June 2020. FINDINGS: Analysis of SMEs identified the mediating factor, budget process, as having a significant effect on the dependent factor, SME performance. Regarding the total effect on SME performance, among four independent variables, the factor with the highest positive total effect on SME performance was strategy implementation. The second highest positive total effect on SME performance was organizational commitment; the third highest positive total effect was business planning; and the fourth was managerial control. Therefore, it can be concluded that when SME managers change these key factors, they will change the level of performance for their enterprises. IMPLICATIONS: This research provides insight into the performance management of SMEs and how managerial factors affect the level of this performance management. In the results of study, the following key factors have been identified: strategy implementation, organizational commitment, business planning, managerial control, and the mediating role of the budget process. These independent variables have significant total effects on SME performance, and the theory’s implication builds on performance management to contribute to the field of management. This research model can be applied to management practices to restructure, innovate, and improve the overall performance of SMEs. Additionally, this study will provide SMEs with management procedures to compete, adapt, and enhance their sustainability within the global market. ORIGINALITY/VALUE: This model provides researchers and practitioners with the invaluable knowledge needed to manage enterprise performance, which will assist SMEs in developing as sustainable and competitive players in this new era.

This article extends the literature of resistance in organisational settings by examining the forms and sources of resistance that endure even in the face of successive adversities. This article characterises such resistance as resilience and elaborates on this concept empirically in the university context by showing how academics find new ways to maintain and promote their professional agendas despite successive, unpredictable managerial interventions typical of the contemporary university. In our analysis, we identify three forms of resilience – protective, independent, and adaptive – each of which draws on specific professional values that we term constitutive goods. The focus on constitutive goods highlights the moral grounding of resistance that comes into play, especially in situations in which the actors have something fundamentally valuable at stake, and which they feel compelled to defend. Moreover, resilience extends the focus beyond situated resistance tactics to a process geared towards protecting constitutive goods against control over the long term. [ABSTRACT FROM AUTHOR]

Copyright of Financial Sciences / Nauki o Finansach is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Entrepreneurship, Management & Innovation is the property of Wyzsza Szkola Biznesu-National Louis University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article examines managerial control practices in a public bureaucracy at the moment of introducing remote work as part with a new ways of working (NWW) project. The qualitative study builds on 38 interviews with supervisors and subordinates conducted before the advent of COVID-19. By interpreting interviewees' conversations about current and anticipated future work practices in the changing work setting, we reveal tacit and hidden practices of managerial control that are currently prevalent in many organizations introducing remote working. Three constitutive moments of the organization's transformation to NWW are analytically distinguished: (i) how implicit becomes explicit, (ii) how collective becomes self, and (iii) how personal becomes impersonal. Our findings emphasize that the transition to NWW must take into account prevailing institutional logics and must reconnect to a fundamental and often neglected question: What does doing work mean within the particular organization? Negotiating this fundamental question might help to overcome supervisors' uncertainties about managerial control and provide clarity to subordinates about what is expected from them while working remotely. Finally, we discuss how the transition to NWW may serve as both an opportunity and a potential threat to established organizational practices while highlighting the challenge supervisors face when the institutional logics conflict with remote working. [ABSTRACT FROM AUTHOR]

The article is aimed at characterizing managerial accounting, its role in the management of enterprise, defining the features of managerial accounting and its main elements. The concept of «managerial accounting» and different approaches to its interpretation, the role of managerial accounting in the management of organization are considered. The main differences between financial and managerial accounting are allocated by certain criteria. The main instruments for implementing managerial accounting in accordance with their sphere of application are listed. The concept of «managerial control» as an element of the managerial accounting system is considered and its main features are disclosed. The indicators describing the accuracy of both registration and processing of financial and economic operations of a commercial organization are described. The main structural elements of the managerial accounting system and the functions of this system are defined. Conclusions have been drawn about the objectives of managerial accounting and its role in the organization.

This article examines managerial control practices in a public bureaucracy at the moment of introducing remote work as part with a new ways of working (NWW) project. The qualitative study builds on 38 interviews with supervisors and subordinates conducted before the advent of COVID-19. By interpreting interviewees’ conversations about current and anticipated future work practices in the changing work setting, we reveal tacit and hidden practices of managerial control that are currently prevalent in many organizations introducing remote working. Three constitutive moments of the organization’s transformation to NWW are analytically distinguished: (i) how implicit becomes explicit, (ii) how collective becomes self, and (iii) how personal becomes impersonal. Our findings emphasize that the transition to NWW must take into account prevailing institutional logics and must reconnect to a fundamental and often neglected question: What does doing work mean within the particular organization? Negotiating this fundamental question might help to overcome supervisors’ uncertainties about managerial control and provide clarity to subordinates about what is expected from them while working remotely. Finally, we discuss how the transition to NWW may serve as both an opportunity and a potential threat to established organizational practices while highlighting the challenge supervisors face when the institutional logics conflict with remote working.

Sylvia Wynter discusses Eurocentric thought as a closed cognitive order. In this article, Mijke van der Drift interrogates this cognitive closure as a style of thought that is intertwined with institutions. By inverting the attention Foucault gives to the subjects under scrutiny, van der Drift shows that the focus on those that maintain the institution, the managerial class, reveals how power and knowledge configure this contraction of perception. Van der Drift argues that institutions are central to this process because it offers alignment of purpose and understanding by means of rights and discipline. Consequently, this alignment leads to an indifference to other ways of worlding that Philomena Essed and Isabel Hoving describe as "smug ignorance." Van der Drift argues that this finds root in the institution, rather than being a harmful side effect that needs to be addressed. To contrast institutional alignment, the author sketches a pluralist ethics that offers an alternative mode of relationality and collective organization. [ABSTRACT FROM AUTHOR]

For service professionals, work is a central life interest, raising questions about the effectiveness of managerial controls. We examine reactions of professionals (676 physicians) to imposed managerial controls in the form of a time clock. The main contribution of this study is its demonstration that segmenting professionals can help unravel reactions to management controls. All professionals are sensitive to external control measures that threaten their organizational status, but the institutional working context (far more than individual-level employment arrangements or demographics) determines the extent of these reactions. [ABSTRACT FROM AUTHOR]

Extant research is vertically divided on the question whether exploration and exploitation constitute two ends of a continuum or whether they are orthogonal activities. We suggest that both characterizations are admissible, albeit under different sets of assumptions. Using March's iconic model, we demonstrate that the continuum conception concerns leveraging an organization's internal knowledge heterogeneity where managers use their prior knowledge and experiences to formulate actions to attain the maximum possible extent of organizational knowledge at equilibrium. In contrast, the orthogonal conception mainly concerns assimilating heterogeneous knowledge from sources outside the organization through risky experimentation, leading to order-creation in systems operating in far-from-equilibrium conditions. We further demonstrate that the change in outcome obtained by switching from low to high rate of exploitation is larger—and therefore easier to detect—for the continuum conception. We speculate that many managers and researchers favor conceptualizing exploration–exploitation in the continuum sense, for this reason. Moreover, companies obtain far higher organizational knowledge by functioning in the orthogonal mode, than what is attainable by functioning in the continuum mode. Organizations should, therefore, strive to create conditions that foster cultivation of outside knowledge through autonomous actions of employees. [ABSTRACT FROM AUTHOR]

This article investigates why workers submit to managerial bullying and, in doing so, we extend the growing research on managerial control and workplace bullying. We employ a labour process lens to explore the rationality of management both engaging in and perpetuating bullying. Labour process theory posits that employee submission to workplace bullying can be a valuable method of managerial control and this article examines this assertion. Based on the qualitative feedback in a large-scale survey of nurses in Ireland, we find that management reframed bullying complaints as deficiencies in the competency and citizenship of employees. Such reframing took place at various critical junctures such as when employees resisted extremely pressurized environments and when they resisted bullying behaviours. We find that such reframing succeeds in suppressing resistance and elicits compliance in achieving organisational objectives. We demonstrate how a pervasive bullying culture oriented towards expanding management control weakens an ethical climate conducive to collegiality and the exercise of voice, and strengthens a more instrumental climate. Whilst such a climate can have negative outcomes for individuals, it may achieve desired organisational outcomes for management.

I develop a conceptual framework based on a systematic and comprehensive literature review on algorithmic decision-making in organizations. Building my argument by drawing on data collected from Bright & Company, Corporate Research Forum, Deloitte, Management Events, McKinsey, and Top Employers Institute, I performed analyses and made estimates regarding employees who understand data concepts very well or completely (% of respondents) and challenges to success with data and analytics (asked of those who reported being ineffective at meeting objectives, %). The data for this research were gathered via an online survey questionnaire and were analyzed through structural equation modeling on a sample of 4,600 respondents. [ABSTRACT FROM AUTHOR]

Internal control is indissolubly linked to business and accounting. Throughout history, domestic and international trade has grown exponentially, which has led to an increasing complexity of internal control, to new methods and techniques to control the business. The literature has presented the first models of internal control in the Sumerian period (3600 - 3200 BC), and the emergence and development of internal control in Egypt, Persia, Greek and Roman Empire, in the Middle Ages till modern times. The purpose of this article is to present the models of internal control in Romania, starting from the principles of the classical model of internal control (COSO model). For a better understanding of the implication of internal control in terms of public and private sector, I have structured the article in the following parts: (a) the definition of internal control in the literature; (b) the presentation of the COSO model; (c) internal control and internal audit in public institutions; (d) internal control issues in accounting regulations on the individual and consolidated annual financial statements; (e) internal / managerial control; (f) conclusions.

In the contemporary conditions of neoliberal governmentality, and the emerging ‘gig economy,’ standard employment relationships appear to be giving way to precarious work. This article examines the mechanisms of biopower and techniques of managerial control that underpin—and produce consent for—precarious work and nonstandard work arrangements. Based on an ethnographic study, the article shows how a globally operating direct sales organization deploys particular techniques of government to mobilize and manage its precarious workers as a network of enterprise-units: as a community of active and productive economic agents who willingly reconstitute themselves and their lives as enterprises to pursue self-efficacy, autonomy and self-worth as individuals. The article contributes to the literature on organizational power, particularly Foucauldian studies of the workplace, in three ways: (1) by building a theoretical analytics of government perspective on managerial control that highlights the nondisciplinary, biopolitical forms of power that underpin employment relations under the conditions of neoliberal governmentality; (2) by extending the theory of enterprise culture to the domain of precarious work to examine the mechanisms of biopower that underpin ongoing transformations in the sphere of work; and (3) by shifting critical attention to the lived experience of precarious workers in practice. [ABSTRACT FROM AUTHOR]