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Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association 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 GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) 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 principles of management control and coordination of management control are described in Section I, Chapter 6 - Articles 68 - 71 of the Act of August 27, 2009 on Public Finance. Detailed rules on the manner of preparation and specimens of documents required by the provisions of the aforementioned Act are established in the Decree of the Minister of Finance of September 29, 2010 on the activity plan and the report on its implementation, and in the Decree of the Minister of Finance of December 2, 2010 on the model statement on the state of management control. Requirements relating to the establishment, evaluation and improvement of management control systems for the public finance sector are specified in Announcement No. 23 of the Minister of Finance dated December 16, 2009 on management control standards for the public finance sector. Guidance on monitoring and evaluating the adequacy, effectiveness and efficiency of management control is provided in Announcement No. 3 of the Minister of Finance dated February 16, 2011 on detailed guidelines for self-evaluation of management control for units in the public finance sector. The guidelines supporting effective risk management in units of the public finance sector are announced in Announcement No. 6 of the Minister of Finance of December 6, 2012 on detailed guidelines for the public finance sector on planning and risk management. The article analyzes the legal regulations of Articles

Internal audit is performed in a diverse legal and cultural environment, for organizations that differ in their goals, size, complexity and structure. Internal auditing is performed by people both inside and outside the organization. Although the aforementioned differences may affect the practice of auditing in different environments, the application of the International Standards for the Professional Practice of Internal Auditing is an essential condition for the internal auditor and internal audit to fulfill their duties. Internal control is an immanent feature of the management process. In the functional sense, it is performed by each employee, in the institutional sense by a separate internal cell. Hence, the control system consists of: internal cells in the organizational structure, internal regulations, procedures and other control mechanisms in the enterprise/unit. Internal control operates on an ongoing basis and can respond immediately to any irregularities. Financial control is a special type of internal control - it deals with finances. Internal audit comes into contact with internal control during one of the many activities it undertakes, namely the examination and evaluation of the effectiveness of the existing internal control system.

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association 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 developing countries, banks have been looking out for new ways to improve their performance using digital transformation. This research bases itself on critical methodology, in which, a Data Analytics Lifecycle based on the Design Thinking concept (DAL-DT) has been used to support management control systems, and propose ways to optimise employee incentives, capital budgeting, workforce planning systems, in the context of a commercial bank in Vietnam. In addition, our study also examines the organisational actors engaged in the application of DT initiatives through the social practice theoretical lens of Bourdieu, regarding habitus, capitals, and fields. The results reveal that although DAL-DT, in principle, provides effective strategic plans along with a cohesive corporate culture that supports the implementation of DT initiatives, there are some constraints to this innovative reform. For instance, the top management of commercial banks in developing nations seem to display a lack of willingness and misunderstanding of the concept of DT, add to that the lack of suitable resources coupled with over-expectations. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is to investigate the impact of the enabling performance measurement systems (PMS) on non-managerial employees' team learning behaviours (TLB) and team effectiveness (TE) when the PMS is used as an enabler. Design/methodology/approach: A questionnaire survey was conducted with non-managerial employees in Japan and a total sample of 474 responses were collected. Partial least squares structural equation modelling using Smart-PLS was used for the analysis. Findings: The results demonstrated that the design feature of global transparency in enabling PMS contributes to the enhancement of TE, with partial mediation through TLB. Furthermore, it was also evident that fostering TLB involves increasing the flexibility in PMS, specifically offering multiple options for collecting and aggregating performance information in various formats. Originality/value: By examining the effects of the four features of enabling controls on TE and TLB, this study shows which features in an enabling PMS are important in motivating non-managerial employees at the operational level. The study not only fills a gap on the impact of enabling controls on non-managerial employees that has been under-researched but also makes an academic contribution in that it has deepened our understanding of four features that have not yet been fully elucidated. [ABSTRACT FROM AUTHOR]

Using a labour process lens, this research focuses on the structured antagonism that characterises the employment relationship. This article seeks to further our understanding of how news organisations employ control strategies to extract the labour power of journalists and achieve organisational objectives, and we pay particular attention to the role of editors in this regard. We also explore the responses of journalists as workers to managerial control which can include accommodation, resistance, compliance, or consent. The findings are based on an empirical case study of a local newspaper incorporating interviews with editors and journalists. The case study reveals how journalists' work intensified with the turn to digital content, and because of reduced staffing since COVID-19, but editors ensured high levels of productivity through distribution of digital analytics and constant monitoring. [ABSTRACT FROM AUTHOR]

This article analyzes the relationship between budgetary participation and SME performance and the moderating effect of firm size on this relationship. Through the prism of contingency and decision theories, two questions are put into perspective: 1) Does the degree of participation of employees and/or subordinates in the budget process have an impact on company performance? 2) Does the effect of budget participation on performance vary according to company size? Using regression tests, we analyzed data collected by questionnaire from 315 SME managers located in the far northern regions of Cameroon. Two main results emerged. Firstly, budget participation has a positive and significant influence on SME performance in Cameroon. Secondly, the effect of budgetary participation on performance varies significantly according to SME size. Overall, these results validate the theoretical framework of the decision to adopt a structural contingency to SME organizational dynamics. [ABSTRACT FROM AUTHOR]

Employees spend a considerable amount of their working time enjoying on-the-job leisure. While this demonstrates a management control problem, it can also function as a novel domain for bonuses. In this study, I investigate the effect of an unconditional bonus (gift) in the form of more off-the-job leisure time. In particular, I examine how the gift of an intentional reduction of working time affects employee work behavior compared to a cash gift. A real-effort laboratory experiment shows that a cash gift neither alters employees' on-the-job leisure time nor performance. A gift of more off-the-job leisure time, however, does reduce the on-the-job leisure time of employees and increases their performance. A follow-up vignette study among human resource (HR) professionals further provides external validity for these results. Moreover, it also displays the other positive influence of leisure time offered as gifts on several different employee outcomes such as satisfaction, commitment, and health. [ABSTRACT FROM AUTHOR]

This paper investigates the resilience of small and medium-sized enterprises (SMEs) in relation to the COVID-19 pandemic, particularly the influence exerted by certain factors related to management control, integrated information systems (enterprise resource planning [ERP]), information and communication technology (ICT) systems, and financial resources. For this purpose, leveraging from the dynamic capability theory, in late spring 2020, a questionnaire was sent to limited-liability SMEs in Verona and Vicenza provinces in Italy operating in the manufacturing, construction, and distribution sectors. Respondents were asked to answer a set of questions and to evaluate the resilience of their firms as of January 1, 2020; May 1, 2020; and one year later, as of July 2021. Using a multivariate regression model to analyze data from the 143 questionnaires received, we found a positive influence of budgeting, business continuity tools, availability of supplementary financial resources, and resilience of the entrepreneur on both COVID-19 resilience and the organizational resilience of SMEs. SMEs with a high intention to use ERP systems also had high resilience levels. ICT use for smart working was not statistically significant. Despite the limitations concerning the sample and period considered, we believe that this study contributes to both academic debate, by illustrating the influence of certain managerial and organizational factors on the resilience of SMEs, and practice, by supporting a greater empirical use of management control tools, such as budgets and contingency plans, and integrated information systems (ERP). Our study supports the creation of financial buffers and strengthening the entrepreneur's resilience for improving SME resilience. [ABSTRACT FROM AUTHOR]

The article analyses the system of economic operations related to tax expenses and tax liabilities of taxpayers and the role of accounting in their reflection. It is established that tax payments are an important phenomenon of economic activity of any enterprise that is a taxpayer and an object of reflection in accounting with the aim of identifying taxable objects and forming tax liabilities. The main substantive characteristics of the context of application of the term «tax accounting» under the Tax Code of Ukraine and approaches to accounting for tax-related business transactions are determined. The main instrument of accounting and analytical support of management control over tax payments is accounting based on the system of elements for recognising taxes under the Tax Code of Ukraine using all elements of its method. The conducted content analysis of the organisation of accounting for the accrual and payment of tax payments by taxpayers showed that it does not have any specific features compared to the reflection of other business transactions in the accounting system. At the same time, business transactions related to tax payments remain the objects of accounting and management accounting only, which should reflect: creation of taxable entities; accrual of tax liabilities; tax liabilities by sources of their coverage; allocation of tax liabilities to accounts payable in accordance with the accounts opened with the bodies that provide treasury services for budgetary funds; and payment of tax liabilities. The analysis of the methods of forming the company's profit according to the accounting rules and the provisions of the Tax Code of Ukraine in terms of corporate income tax showed the lack of their full synchronisation, but this does not require the creation of any additional business transactions, but only the need to change the estimated indicators previously reflected at the off-accounting level. Under such conditions, the accounting process of business transactions related to tax payments should be transferred from the ideas of tax accounting to solving the problems of reflecting tax payments in management accounting, developing accounting policies for the formation of tax liabilities, tax control and audit, creating an information base for the needs of managing tax expenditures in the accounting system. The conducted research allowed us to formulate an approach to allocate a separate subsystem in accounting related to tax payments, which should consist of primary documents, registers for generalising tax information, creating screen accounts for management control and forming indicators for calculating tax liabilities. Taking into account the specifics of the chart of accounts, the author substantiates the possibility of conducting business transactions related to tax payments on a new account under the free code 88 «Tax Expenses». Account 64 «Settlements for Taxes and Payments» should reflect information in the context of open accounts in the Treasury for the payment of certain taxes by taxable objects.

Objectives The main aim of the work is to provide information on the essence of control in the functioning of public administration. The most important legal features of control in the area of application of administrative law norms will be presented. There will also be a reformation and an indication of the main directions of administrative and legal changes taking place in the modern control system. Material and methods Among the research methods and methods used in this text, the descriptive method played an important role. In order to draw conclusions based on observations made and research performed, the verification method was used. However, in the research process, the comparative legal and dogmatic-legal methods were used, the main task of which was the interpretation of normative provisions and a review of literature and case law. Results The actions taken result in the assumptions that the main purpose of control is not only to monitor the situation of public administration, but above all to strive to improve its activities by diagnosing and eliminating errors and potential irregularities. The main directions of administrative and legal changes taking place in the modern control system are also indicated, including the institution of management control. Conclusions The key conclusions from the analysis and research are aimed at the intensified policy of the indispensability of the control system in the system of modern public administration. The added value of the research is, in particular, the increasing awareness of the presence of control and management control functions, in the context of effectiveness and efficiency of the tasks performed, where the legal system of control is necessary for the development, changes and construction of the process of fulfilling the missions set for public administration.

The aim of this study is to examine the relationship between implementing a higher level of telework and operational performance and explore the role of Information and Communication Technology (ICT) capability and Management Control (MC) mechanisms. More specifically, the study focuses on the role of four MC mechanisms (action, outcome, personnel and cultural controls), and three dimensions of ICT capabilities (internal use, collaboration and communication) by taking a Dynamic Capability View (DCV). The results suggest that mandated use of telework in response to a crisis (COVID-19 pandemic) has a negative impact on operational performance. However, higher levels of telework increase the scope and use of MC, which in turn improves performance. Accordingly, we conclude that MC positively mediates the negative effect of TW on performance. [ABSTRACT FROM AUTHOR]

In this era, we have encountered various kinds of risks that occur in various sectors ranging from economic, social, political, natural, or business decisions. The existence of risks cannot be separated from the way it is managed which has become a unity in an organization both from a sectoral and universal scale. Starting from Management Accounting Research which published its first exclusive edition on risk management in 2009, risk received more attention by various groups, both industry, professionals, academics, and the media. From 2021-2023 Events continue to occur on a global scale and looking at previous years such as the global financial crisis, oil crisis, Evergrande financial crisis, inflation, energy and supply crises all focus on recovery and intensify on how to control risk. In other words, operational methods of risk management and the consequences of risk management. The methodology applied in this study is the library research method, through a qualitative approach highlighting the importance and role of risk management in internal audit of an organization. Risk management programs are intended to increase confidence in an organization's financial reporting and reduce audit risk. Implement a risk management program, similar to previous research describing the role of internal audit in ensuring risk management is maintained. External auditors are provided with a customized audit risk model based on the organization's risk management, essentially stating that risk management is the solution to the fraud crisis. This study aims to discuss fraud detection risk management through anti-fraud strategies. It should be underlined that the study of risk and risk management goes beyond the levels of health and safety, insurance and credit management, and extends to finance (including the calculation of risk values and the use of derivatives) and accounting (which is primarily focused on the delivery of financial statements) showing that these go beyond their limited level of treatment (conveyed in annual financial statements). [ABSTRACT FROM AUTHOR]

Proactive control of hospital processes significantly influences patient performance and satisfaction. The objective of the research is to develop a dashboard for the evaluation of patient flow management in hospital institutions. Descriptive quantitative study was developed and previous methodologies were analyzed. A procedure was developed for the preparation of a dashboard for the evaluation of patient flow management in hospital institutions, structured in five stages and nine steps, including procedures for the identification of key variables and aggregation of indicators. A dashboard was prepared for the General Surgery service of a Clinical Surgical Teaching Hospital, which is composed of 18 indicators, 6 synthetic indexes and an integral indicator. The integral indicator obtained a value of 0.79 (4), which shows the effectiveness of the actions implemented during the deployment of the improvement model. Among the positive implications for health managers is the possibility of monitoring strategies with a process vision. [ABSTRACT FROM AUTHOR]

Management Control System is a tool for guiding and supervising corporate governance to ensure the achievement of organizational objectives and the effective and efficient performance of management. Industrial companies typically maintain material supplies to ensure their survival. Therefore, an appropriate control system is essential for better supervision of the raw material procurement process. This qualitative case study aims to analyze the implementation of management control in textile companies from the perspective of contingency theory. This theory posits that no single control system is universally applicable and suitable for all organizations in every situation. Most management controls implemented by companies generally align with Contingency Theory, though they have not been utilized to their full potential. Contingency theory helps companies identify the most accurate practices for corporate management control. The results showed that management control is significant for a company because the business world presents many challenges and problems from both the internal and the external environments. The results of this research enrich knowledge and thinking, expand references for further research, and provide information for researchers and company managers. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Academic Finance is the property of Academic Finance Journal 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 paper contributes to the understanding of the role of Management Controls (MCs) in mediating and stimulating creative processes. Adopting a knowledge codification perspective, it demonstrates how actors create multiple MCs that open different 'spaces' serving distinctive functions, while also being interrelated in the creative co-creation process. A 'core MC' creates space for recognizing, localizing, and developing new connections between items of knowledge, culminating in a new shared understanding of NPD, i.e. a synthesis; a 'supplementary MC' stimulates actions and interactions on the micro-level that can challenge existing knowledge structures and cause-and-effect relationships, potentially resulting in the creation of an antithesis. Therefore, we elaborate on how MCs themselves can serve as a collective resource of creativity. Additionally, we add to the debate concerning the aspects determining the assessment of controls as enabling, arguing that the design characteristics of a single MC do not determine its enabling assessment, but rather it is the dynamic material nexus that MCs form and their fluid interplay that determine their assessment. Finally, our insights allow us to contribute to the relational view of knowledge objects such as MCs by evidencing a transition of an epistemic into a technical object caused by mutual interaction. [ABSTRACT FROM AUTHOR]

In today's competitive market, SMEs need to realize that accounting information system (AIS) can enhance management control effectiveness (MCE) - one of the areas necessary for their survival and success. This paper aimed to measure the influence of AIS success on MCE among SMEs of Yemen, a less developed country, as research and knowledge are very limited in such context. Data were collected from 315 SME owners and managers via a questionnaire. SmartPLS 3 software was employed for data analysis. The results concluded positive links between AIS success and MCE. Specifically, the results revealed that AIS information quality, system quality, and usage positively impact MCE; quality of information and system are essential drivers of AIS usage and satisfaction; user satisfaction positively influences AIS usage. Interestingly, the quality of service showed to be insignificant in the context of AIS. Moreover, user satisfaction showed no significant impact on MCE. This research is deemed one of the first to introduce empirical evidence on the influence of AIS success on MCE among SMEs in Yemen, as a less developed country context. [ABSTRACT FROM AUTHOR]

The integration of risk into management control has recently received increased attention in the management accounting and control literature. Much of this research has focused on the organizational and individual actor level. However, some studies suggest that the integration of risk into the organizational control package may equally be influenced by forces operating at other levels of analysis– including the economic and political level and the organizational field level. In this guest editorial for the special issue on "Courageous Risk Governance: Enabling Resilience, Autonomy, and New Thinking," I therefore discuss how our collective understanding of the integration of risk into management control could be enhanced by research at multiple levels of analysis. The papers included in this special issue show that when this integration is successfully managed, organizations can achieve valuable outcomes, such as increased resilience. For both practitioners and academics, future research on such integration therefore seems fruitful and necessary. This article provides ideas for particularly relevant questions about this integration and for theories that can guide such research. [ABSTRACT FROM AUTHOR]

Objective: In recent years, management accounting in higher education institutions has undergone significant changes due to the various New Public Management (NPM) reforms. One of the management accounting tools that has been advised to HEIs is Activity-Based Costing (ABC). With this evolving field of research, this article aims to analyze research in international scientific journals focusing on ABC in HEIs. To this end, this article provides an overview of how research in this area has evolved. We present an overview of the past, present, and future of research in the field of the ABC model applied in HEIs. Methodology: Through a systematic literature review, the Web of Science and Scopus databases were used as a source of articles. Our analysis is based on a total of 139 articles. We used a systematic literature review combining different bibliometric techniques. These allowed us to develop a mapping of the literature on the application of the ABC model in HEIs, which helps us better understand the research related to the topic and its evolution. Results: It is concluded that the existing literature on this topic has developed along three lines of research: implementation of ABC as a cost-control method, TDABC as a time-based cost-control method, and the application of the ABC Method in health services. Originality: Based on the results found, this article identifies avenues of research that can be explored, namely the study of the application of ABC in the education sector, and provides a research agenda for future studies. [ABSTRACT FROM AUTHOR]

Due Diligence is considered an internal practice that analyzes and identifies the actual situation of an organization. Having a strategic relevance and impact on Mergers and Acquisitions, it provides a solid foundation for the final decision or negotiation. Given this relevance, it is considered an input for Management tools to have information precisely collected and oriented. The aim of this article is to confirm, through empirical research, namely a case study, conducted in Portuguese enterprises, the importance of Due Diligence and its role in Risk Management, assessing its usefulness as a management control tool and its potential impact on the performance of Portuguese SMEs. Managers recognize that there is a lack of empirical research in this area, especially in terms of its impact on SMEs. Few studies relate to the practices of Due Diligence associated with Risk Management and linked to Management control in SMEs in order to increase transparency and performance. This study confirms the contribution Due Diligence can have to Risk Management and the consequent impact on performance when used linked to a Management control tool. [ABSTRACT FROM AUTHOR]

Management Control System is a tool for guiding and supervising corporate governance to ensure the achievement of organizational objectives and the effective and efficient performance of management. Industrial companies typically maintain material supplies to ensure their survival. Therefore, an appropriate control system is essential for better supervision of the raw material procurement process. This qualitative case study aims to analyze the implementation of management control in textile companies from the perspective of contingency theory. This theory posits that no single control system is universally applicable and suitable for all organizations in every situation. Most management controls implemented by companies generally align with Contingency Theory, though they have not been utilized to their full potential. Contingency theory helps companies identify the most accurate practices for corporate management control. The results showed that management control is significant for a company because the business world presents many challenges and problems from both the internal and the external environments. The results of this research enrich knowledge and thinking, expand references for further research, and provide information for researchers and company managers.

Proactive control of hospital processes has a significant influence on patient performance and satisfaction. The objective of the research is to develop a dashboard for the evaluation of patient flow management in hospital institutions. Based on a descriptive quantitative study, a procedure is proposed for the development of a dashboard for the evaluation of patient flow management in hospital institutions, structured in five stages and nine steps, including procedures for the identification of key variables and aggregation of indicators. A dashboard was developed for the General Surgery service of a Clinical Surgical Teaching Hospital, which is composed of 18 indicators, six synthetic indexes and one comprehensive indicator. Among the positive implications for healthcare managers is the possibility of monitoring and comparing strategies with a process vision between different departments in support of proactive and strategic decision making in order to improve hospital performance.

The acquisition cost of every equipment is connected to the complexity degree of the operation, leading to possible differences among the assigned controls. Variations in control practices are likely to be more complex depending on the organizations, as in the case of hospital units. The paper aimed to control a hospital unit based on the asset acquisition cost and considering contingency factors. Management control is understood as a set of activities and practices to guarantee the enforcement of management plans (Anthony & Govindarajan, 2008). A single-case study qualitative approach was used and data was collected from semi-structured interviews. The object was a hospital in Brazil. The asset acquisition cost did not seem to interfere with the control practices adopted by the hospital unit. In this manner, the organization assets are recorded and controlled uniformly. In spite of a formal and structured internal control, an asset having a higher or lower acquisition cost does not directly interfere with control.

Objective: In recent years, management accounting in higher education institutions has undergone significant changes due to the various New Public Management (NPM) reforms. One of the management accounting tools that has been advised to HEIs is Activity-Based Costing (ABC). With this evolving field of research, this article aims to analyze research in international scientific journals focusing on ABC in HEIs. To this end, this article provides an overview of how research in this area has evolved. We present an overview of the past, present, and future of research in the field of the ABC model applied in HEIs. Methodology: Through a systematic literature review, the Web of Science and Scopus databases were used as a source of articles. Our analysis is based on a total of 139 articles. We used a systematic literature review combining different bibliometric techniques. These allowed us to develop a mapping of the literature on the application of the ABC model in HEIs, which helps us better understand the research related to the topic and its evolution. Results: It is concluded that the existing literature on this topic has developed along three lines of research: implementation of ABC as a cost-control method, TDABC as a time-based cost-control method, and the application of the ABC Method in health services. Originality: Based on the results found, this article identifies avenues of research that can be explored, namely the study of the application of ABC in the education sector, and provides a research agenda for future studies.

Copyright of Ad-gnosis is the property of Ad-gnosis Journal 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 research study aims to assess the perception of management control and its impact on productivity and competitiveness in mining companies from the Northern Chilean macro zone. Based on theory gathered previously, it is proposed a causal model composed of eleven hypotheses that interrelate seven variables. Data are gathered through a survey and are analyzed by applying structural equations through the method of partial least squares, managing to reduce the hypotheses to a total of six. The results show that competitiveness in mining companies is a consequence of the positive, direct, and indirect influence of sustainable productivity, where its variance is explained by 55.9%. It is concluded that management control is a fundamental tool for decision-making and for successfully achieving strategic results. [ABSTRACT FROM AUTHOR]

Copyright of Vie et Sciences de l'Entreprise is the property of ANDESE 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.)

With globalisation, the use of performance measurement systems (PMS) for managing international operations is increasing. The purpose of this research is to explore how differences in national culture impact on the design and use of PMS. Despite considerable literature investigating the impact of national culture on management practices in general, studies focussing on understanding the impact of national culture on PMS are scarce. This study adopts an analytical framework based on social and technical controls, PMS lifecycle and Hofstede's six dimensions of national culture to explore the complex impact of national culture on PMS using 10 case studies from five culturally diverse regions. Findings clarify previously inconclusive research results by explaining how various dimensions of national culture influence the technical and social dimensions of PMS. They also highlight, for the first time, the significance of the masculinity dimension of national culture. The paper concludes with recommendations for future research. [ABSTRACT FROM AUTHOR]

Businesses operate in an environment characterized by uncertainty, which demands that managers anticipate and react swiftly to make decisions. They must remain vigilant on multiple fronts to provide responses at both internal and external leveManagement control emerges as a function that drives decentralization and enhances performance. It is crucial to master information through a tool that meets specific needs, is fast, selective, and open to data of all kinds; this tool is called the dashboar. [ABSTRACT FROM AUTHOR]

This article discusses the importance of risk awareness among public managers in the context of public sector organizations. It highlights a deficiency in risk awareness among managers, which can be attributed to the failure of top-level managers to implement risk policies. The study emphasizes the sociocultural and technical nature of risk management and the need for a radical change in risk governance. It also explores the role of leadership in creating risk awareness and identifies factors that contribute to low-risk awareness among managers. The document also includes a list of references and appendices related to a research study on risk management in the public sector, which could be useful for further research on the topic. [Extracted from the article]

Renewable energy systems, such as photovoltaic (PV) systems, have become increasingly significant in response to the pressing concerns of climate change and the imperative to mitigate carbon emissions. When static converters are used in solar power systems, they change the current, which uses reactive energy. A proportional-integral controller regulates active and reactive powers, whereas energy storage batteries enhance energy quality by storing current and voltage as they directly affect steady-state error. The utilization of artificial intelligence (AI) is crucial for improving the energy generation of PV systems under various climatic circumstances, as conventional controllers do not effectively optimize the energy output of solar systems. Nevertheless, the performance of PV systems can be influenced by fluctuations in meteorological conditions. This study presents a novel approach for integrating solar PV systems with high input performance through adaptive neuro-fuzzy inference systems (ANFIS). A fuzzy neural inference-based controller regarding energy generation and consumption aspects was designed and examined. This study examines the importance of artificial intelligence in facilitating continuous power supply to clients using a battery system, hence emphasizing its significance in energy management. Moreover, the findings demonstrated promising outcomes in energy regulation and management.