Management control systems : subcomponents, optimal design and the role of time as a contingency

Management Control System (MCS) research is undergoing turbulent times. For a long time related to cybernetic instruments of management accounting only, MCS are increasingly seen as complex systems comprising not only formal accounting-driven instruments, but also informal mechanisms of control based on organizational culture. But not only have the means of MCS changed; researchers increasingly ap-ply MCS to organizational goals other than strategy implementation.rnrnTaking the question of "How do I design a well-performing MCS?" as a starting point, this dissertation aims at providing a comprehensive and integrated overview of the "current-state" of MCS research. Opting for a definition of MCS, broad in terms of means (all formal as well as informal MCS instruments), but focused in terms of objectives (behavioral control only), the dissertation contributes to MCS theory by, a) developing an integrated (contingency) model of MCS, describing its contingencies, as well as its subcomponents, b) refining the equifinality model of Gresov/Drazin (1997), c) synthesizing research findings from contingency and configuration research concerning MCS, taking into account case studies on research topics such as ambi-dexterity, equifinality and time as a contingency.

Computer simulations of charged systems in partially periodic geometries

This work presents algorithms for the calculation of the electrostatic interaction in partially periodic systems. The framework for these algorithms is provided by the simulation package ESPResSo, of which the author was one of the main developers. The prominent features of the program are listed and the internal structure is described. In the following, algorithms for the calculation of the Coulomb sum in three dimensionally periodic systems are described. These methods are the foundations for the algorithms for partially periodic systems presented in this work. Starting from the MMM2D method for systems with one non-periodic coordinate, the ELC method for these systems is developed. This method consists of a correction term which allows to use methods for three dimensional periodicity also for the case of two periodic coordinates. The computation time of this correction term is neglible for large numbers of particles. The performance of MMM2D and ELC are demonstrated by results from the implementations contained in ESPResSo. It is also discussed, how different dielectric constants inside and outside of the simulation box can be realized. For systems with one periodic coordinate, the MMM1D method is derived from the MMM2D method. This method is applied to the problem of the attraction of like-charged rods in the presence of counterions, and results of the strong coupling theory for the equilibrium distance of the rods at infinite counterion-coupling are checked against results from computer simulations. The degree of agreement between the simulations at finite coupling and the theory can be characterized by a single parameter gamma_RB. In the special case of T=0, one finds under certain circumstances flat configurations, in which all charges are located in the rod-rod plane. The energetically optimal configuration and its stability are determined analytically, which depends on only one parameter gamma_z, similar to gamma_RB. These findings are in good agreement with results from computer simulations.