103 research outputs found
Programmazione e controllo / Charles T. Horngren, Gary L. Sundem, David Burgstahler, Jeff Schatzberg ; [edizione italiana a cura di Marco Agliati, Angelo Ditillo]
No full textNo abstract availabl
Beyond the "Ideal": Exploring Controls in Interfirm Settings from a Combinatorial Perspective
No full textThe aim of the chapter is to evaluate the ‘ideal’ control archetypes proposed for inter-firm alliances, and to deepen our understanding of the potential control archetypes’ coexistence and evolution. This purpose is pursued by using a combinatorial view, which provides new original insights into inter-organizational control. First of all, it contributes to elucidating the possible connections among control elements, rather than just one-to-one relations between control items and contextual variables, thus incorporating the notion of a systemic fit. Secondly, it allows to recognize that various control combinations may be effective at the same time, underlining, in this way, the principle of equifinality. Thirdly, it clarifies that complementarity of controls is not only the result of consistency deriving from uniformity but can also result from dissimilarity of control mechanisms (Caglio & Ditillo, 2008; Grandori & Furnari, 2008; Malmi & Brown, 2008; Milgrom & Roberts, 1995). By focussing on these principles, an approach for designing control configurations in inter-firm alliances is presented
Discussion of "Collaborative performance management in interfirm relationships by Henri C. Dekker, Rong Ding, and Tom Groot"
No full textThe objective of the paper is to discuss Dekker, Ding, and Groot (2016) and to illustrate the major strengths of this study, some potential extensions and, finally, to draw some conclusions on the contribution
Management control in knowledge-based organizations
No full textThis article explores the specific characteristics of knowledge-based organizations and describes the features of their management controls. Control mechanisms may act as effective means to integrate knowledge and coordinate activities. One of the key variables of control choices is the nature of the knowledge used to perform a task and its level of complexity
Designing management control systems to foster knowledge transfer in knowledge-intensive firms: A network-based approach
No full textResearch on management control has emphasized the relevance of controls for knowledge integration on a project-by-project basis. This work contributes to this field by proposing a framework to explain how management control systems foster knowledge transfer between organizational units in knowledge-intensive firms. By combining network theory and knowledge network research, this study suggests that the design of management control systems should consider various forms of relationships between individuals (strong/weak, direct/indirect) that these systems activate and that are necessary to transfer various forms of knowledge (process, outcome, technology, or opportunities) characterized by different levels of causal ambiguity and relatedness. An in depth empirical analysis of a software firm and three of its projects shows that management controls may act as important mechanisms of knowledge circulation and that some principles reinforce this function. In particular, to achieve organizational knowledge transfer, enforceability of manuals and procedures, scalability of reviews and decisions, mobility induction of individuals, and multiplicity of roles and accountabilities are indicated as desirable design properties of control systems in knowledge-intensive firms
Ordine e creatività nelle imprese ad alta intensià di conoscenza
No full textIl libro affronta il tema del controllo di gestione nelle imprese ad alta intensità di conoscenza, un argomento solo marginalmente trattato nella letteratura in materia. Esso ha un duplice obiettivo: vuole fornire un contributo ricco di prospettive e spunti di riflessione a chi ha un interesse accademico-scientifico per questo tema; vuole, inoltre, dotare di competenze tecnico-manageriali operatori e consulenti aziendali o chi deve trasmettere conoscenze spcifiche nei corsi universitari undergraduate o graduate
Dealing with uncertainty in knowledge-intensive firms: the role of management control systems as knowledge integration mechanisms
No full textThis paper examines the characteristics of management control systems in knowledge-intensive firms. A field research conducted in three project teams of a software firm shows the relevance of knowledge complexity in explaining the variation of management control systems
Exploring Sustainability Control Systems' Integration: The Relevance of Sustainability Orientation
No full textWe know very little about management control for sustainability. The objective of this paper is to overcome this void and to explain why and how sustainability control mechanisms vary in relation to firms' sustainability initiatives. In particular, we investigate how the integration of Sustainability Control Systems (SCSs) with the more traditional Management Control Systems (MCSs) is affected by managerial sustainability orientation. The empirical evidence based on a multiple-case design suggests that the nature of a firm's sustainability orientation represents the key trigger in explaining variations in SCSs' integration, and that this integration is facilitated by other potential enablers creating a positive environment supportive of sustainability initiatives. Insights on the complexities and potential dysfunctional consequences of the integration process are also offered. The paper concludes with some avenues for future research
Uncovering combinations in the control of local public services: empirical forms and their determinants
No full textNo abstract availabl
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