Moderating effects of management control systems and innovation on performance. Simple methods for correcting the effects of measurement error for interaction effects in small samples

In the accounting literature, interaction or moderating effects are usually assessed by means of OLS regression and summated rating scales are constructed to reduce measurement error bias. Structural equation models and two-stage least squares regression could be used to completely eliminate this bias, but large samples are needed. Partial Least Squares are appropriate for small samples but do not correct measurement error bias. In this article, disattenuated regression is discussed as a small sample alternative and is illustrated on data of Bisbe and Otley (in press) that examine the interaction effect of innovation and style of use of budgets on performance. Sizeable differences emerge between OLS and disattenuated regression

Moderating effects of management control systems and innovation on performance. Simple methods for correcting the effects of measurement error for interaction effects in small samples

In the accounting literature, interaction or moderating effects are usually assessed by means of OLS regression and summated rating scales are constructed to reduce measurement error bias. Structural equation models and two-stage least squares regression could be used to completely eliminate this bias, but large samples are needed. Partial Least Squares are appropriate for small samples but do not correct measurement error bias. In this article, disattenuated regression is discussed as a small sample alternative and is illustrated on data of Bisbe and Otley (in press) that examine the interaction effect of innovation and style of use of budgets on performance. Sizeable differences emerge between OLS and disattenuated regression

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.

Business intelligence and management control

The purpose of this study is to explore the possibilities of utilizing business intelligence (BI)systems in management control (MC). The topic of this study is explored trough four researchquestions. Firstly, what kind of management control systems (MCS) use or could use the data and information enabled by the BI system? Secondly, how the BI system is or could be utilized? Thirdly, has BI system enabled new forms of control or changed old ones? The fourth and final research question is whether the BI system supports some forms of control that the literature has not thought of, or is the BI system not used for some forms of control the literature suggests it should be used? The study is conducted as an extensive case study. Three different organizations were interviewed for the study. For the theoretical basis of the study, central theories in the field of management control are introduced. The term business intelligence is discussed in detail and the mechanisms for governance of business intelligence are presented. A literature analysis of the uses of BI for management control is introduced. The theoretical part of the study ends in the construction of a framework for business intelligence in management control. In the empirical part of the study the case organizations, their BI systems, and the ways they utilize these systems for management control are presented. The main findings of the study are that BI systems can be utilized in the fields suggested in the literature, namely in planning, cybernetic, reward, boundary, and interactive control. The systems are used both as the data or information feeders and directly as the tools. Using BI systems has also enabled entirely new forms of control in the studied organizations, most significantly in the area of interactive control. They have also changed the old control systems by making the information more readily available to the whole organization. No evidence of the BI systems being used for forms of control that the literature had not suggested was found. The systems were mostly used for cybernetic control and interactive control, whereas the support for other types of control was not as prevalent. The main contribution of the study to the existing literature is the insight provided into how BI systems, both theoretically and empirically, are used for management control. The framework for business intelligence in management control presented in the study can also be utilized in further studies about the subject.

Strategy and control systems:a framework for analysis

This research explores the links between the strategies adopted by companies and the mechanisms used to control the organisation. This is not seen as a one way process with the control system following from the strategy but rather as an interactive process between the control systems, the environment and the business strategy. The main proposition of the research, derived from a review of the relevant literature, is that the dimensions of Business Pro-Activity and Environmental Change provide a plausible explanation of the reasons why companies need to adopt different strategies in order to be successful in different markets. A model is proposed which links these dimensions with the business strategy, organisational structure, strategic planning system and management control systems. The model is used as a framework for analysing four companies in order to further our understanding of these interactions and the mechanisms which act to both promote and resist change. Whilst it is not suggested that the model in its present form is a perfect instrument it has, during the course of this research, proved to be an appropriate framework for analysing the various mechanisms used by four companies to formulate and implement their strategies. The research reveals that these should not be viewed independently but as a balanced system.

Securing critical infrastructures and critical control systems: approaches for threat protection

The increased use of technology is necessary in order for industrial control systems to maintain and monitor industrial, infrastructural, or environmental processes. The need to secure and identify threats to the system is equally critical. Securing Critical Infrastructures and Critical Control Systems: Approaches for Threat Protection provides a full and detailed understanding of the vulnerabilities and security threats that exist within an industrial control system. This collection of research defines and analyzes the technical, procedural, and managerial responses to securing these systems.

Authoring tools and management information systems: study of a generalizable architecture

The need to effectively manage the documentation covering the entire production process, from the concept phase right through to market realise, constitutes a key issue in the creation of a successful and highly competitive product. For almost forty years the most commonly used strategies to achieve this have followed Product Lifecycle Management (PLM) guidelines. Translated into information management systems at the end of the '90s, this methodology is now widely used by companies operating all over the world in many different sectors. PLM systems and editor programs are the two principal types of software applications used by companies for their process aotomation. Editor programs allow to store in documents the information related to the production chain, while the PLM system stores and shares this information so that it can be used within the company and made it available to partners. Different software tools, which capture and store documents and information automatically in the PLM system, have been developed in recent years. One of them is the ''DirectPLM'' application, which has been developed by the Italian company ''Focus PLM''. It is designed to ensure interoperability between many editors and the Aras Innovator PLM system. In this dissertation we present ''DirectPLM2'', a new version of the previous software application DirectPLM. It has been designed and developed as prototype during the internship by Focus PLM. Its new implementation separates the abstract logic of business from the real commands implementation, previously strongly dependent on Aras Innovator. Thanks to its new design, Focus PLM can easily develop different versions of DirectPLM2, each one devised for a specific PLM system. In fact, the company can focus the development effort only on a specific set of software components which provides specialized functions interacting with that particular PLM system. This allows shorter Time-To-Market and gives the company a significant competitive advantage.

Evaluation of three solar and daylighting control systems based on Calumen II, Ecotect and Radiance simulation programs to obtain an energy efficient and healthy interior in the experimental building prototype SDE10

Evaluation of three solar and daylighting control systems based on Calumen II, Ecotect and Radiance simulation programs to obtain an energy efficient and healthy interior in the experimental building prototype SDE10

Inclusion of immersive virtual learning environments and visual control systems to support the learning of students with Asperger syndrome

This paper presents the use of immersive virtual reality systems in the educational intervention with Asperger students. The starting points of this study are features of these students' cognitive style that requires an explicit teaching style supported by visual aids and highly structured environments. The proposed immersive virtual reality system, not only to assess the student's behavior and progress, but also is able to adapt itself to the student's specific needs. Additionally, the immersive reality system is equipped with sensors that can determine certain behaviors of the students. This paper determines the possible inclusion of immersive virtual reality as a support tool and learning strategy in these particular students' intervention. With this objective two task protocols have been defined with which the behavior and interaction situations performed by participant students are recorded. The conclusions from this study talks in favor of the inclusion of these virtual immersive environments as a support tool in the educational intervention of Asperger syndrome students as their social competences and executive functions have improved.

Planning of automated data acquisition and process control systems (ADACS) /

"January 1980."

Diversion and corridor control systems in Western Europe /

Preprint of IRF report, issued June 1977.

Institutional contradiction and management control innovation:a field study of total quality management practices in a privatised telecommunications company

The purpose of this paper is to theorise the changes surrounding the introduction of a management control innovation, total quality management (TQM) techniques, within Telecom Fiji Limited. Using institutional theory and drawing on empirical evidence from multiple sources including interviews, discussions and documents, the paper explicates the institutionalization of these TQM practices. The focus of the paper is the micro-processes and practice changes around TQM implementation, rather than the influence of the macro-level structures that are often linked with institutional theory. The change agents used Quality Action Teams and the National Quality Council to introduce new TQM routines. The present study extends the scope of institutional analysis by explaining how institutional contradictions impact to create and make space for institutional entrepreneurs, who in turn, modify existing routines or introduce new routines in fluid organizational environments which also exhibit evidence of resistance.