Images of coordination : how implementing organizations perceive coordination arrangements

A crucial challenge for the coordination of horizontal policy programs those designed to tackle crosscutting issues is how to motivate government organizations to contribute to such programs. Hence, it is crucial to study how practitioners in implementing organizations view and appreciate the coordination of such programs. Assisted by Q-methodology, this inductive study reveals three significantly different "images" centralframe setting, networking via boundary spanners, and coordination beyond window dressing Most surprisingly, different images show up among respondents within the same organizations and horizontal programs. The authors find that the images reflect elements of the literature: the resistance to hierarchical central control, the need for local differentiation and increased incentives, and a collaboration-oriented culture. Most importantly, practitioners of implementing organizations perceive top-dawn mechanisms as ineffective to achieve coordination and ask for adaptive arrangements, involvement, and deliberative processes when designing coordination arrangements and during the collaboration

Business Process Risk Management, Compliance and Internal Control: A Research Agenda

Integration of risk management and management control is emerging as an important area in the wake of the Sarbanes-Oxley Act and with ongoing development of frameworks such as the Enterprise Risk Management (ERM) framework from the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Based on an inductive methodological approach using literature review and interviews with managers engaged in risk management and internal control projects, this paper identifies three main areas that currently have management attention. These are business process risk management, compliance management and internal control development. This paper discusses these areas and identifies a series of research questions regarding these critical issuesRisk management; Internal control; Business processes; Compliance; Sarbanes-Oxley Act; ERP systems; COSO; COBIT

Principles and Concepts of Agent-Based Modelling for Developing Geospatial Simulations

The aim of this paper is to outline fundamental concepts and principles of the Agent-Based Modelling (ABM) paradigm, with particular reference to the development of geospatial simulations. The paper begins with a brief definition of modelling, followed by a classification of model types, and a comment regarding a shift (in certain circumstances) towards modelling systems at the individual-level. In particular, automata approaches (e.g. Cellular Automata, CA, and ABM) have been particularly popular, with ABM moving to the fore. A definition of agents and agent-based models is given; identifying their advantages and disadvantages, especially in relation to geospatial modelling. The potential use of agent-based models is discussed, and how-to instructions for developing an agent-based model are provided. Types of simulation / modelling systems available for ABM are defined, supplemented with criteria to consider before choosing a particular system for a modelling endeavour. Information pertaining to a selection of simulation / modelling systems (Swarm, MASON, Repast, StarLogo, NetLogo, OBEUS, AgentSheets and AnyLogic) is provided, categorised by their licensing policy (open source, shareware / freeware and proprietary systems). The evaluation (i.e. verification, calibration, validation and analysis) of agent-based models and their output is examined, and noteworthy applications are discussed.Geographical Information Systems (GIS) are a particularly useful medium for representing model input and output of a geospatial nature. However, GIS are not well suited to dynamic modelling (e.g. ABM). In particular, problems of representing time and change within GIS are highlighted. Consequently, this paper explores the opportunity of linking (through coupling or integration / embedding) a GIS with a simulation / modelling system purposely built, and therefore better suited to supporting the requirements of ABM. This paper concludes with a synthesis of the discussion that has proceeded. The aim of this paper is to outline fundamental concepts and principles of the Agent-Based Modelling (ABM) paradigm, with particular reference to the development of geospatial simulations. The paper begins with a brief definition of modelling, followed by a classification of model types, and a comment regarding a shift (in certain circumstances) towards modelling systems at the individual-level. In particular, automata approaches (e.g. Cellular Automata, CA, and ABM) have been particularly popular, with ABM moving to the fore. A definition of agents and agent-based models is given; identifying their advantages and disadvantages, especially in relation to geospatial modelling. The potential use of agent-based models is discussed, and how-to instructions for developing an agent-based model are provided. Types of simulation / modelling systems available for ABM are defined, supplemented with criteria to consider before choosing a particular system for a modelling endeavour. Information pertaining to a selection of simulation / modelling systems (Swarm, MASON, Repast, StarLogo, NetLogo, OBEUS, AgentSheets and AnyLogic) is provided, categorised by their licensing policy (open source, shareware / freeware and proprietary systems). The evaluation (i.e. verification, calibration, validation and analysis) of agent-based models and their output is examined, and noteworthy applications are discussed.Geographical Information Systems (GIS) are a particularly useful medium for representing model input and output of a geospatial nature. However, GIS are not well suited to dynamic modelling (e.g. ABM). In particular, problems of representing time and change within GIS are highlighted. Consequently, this paper explores the opportunity of linking (through coupling or integration / embedding) a GIS with a simulation / modelling system purposely built, and therefore better suited to supporting the requirements of ABM. This paper concludes with a synthesis of the discussion that has proceeded

Images of Coordination: How Implementing Organizations Perceive Coordination Arrangements

A crucial challenge for the coordination of horizontal policy programs—those designed to tackle crosscutting issues—is how to motivate government organizations to contribute to such programs. Hence, it is crucial to study how practitioners in implementing organizations view and appreciate the coordination of such programs. Assisted by Q-methodology, this inductive study reveals three significantly different “images”: central frame setting, networking via boundary spanners, and coordination beyond window dressing. Most surprisingly, different images show up among respondents within the same organizations and horizontal programs. The authors find that the images reflect elements of the literature: the resistance to hierarchical central control, the need for local differentiation and increased incentives, and a collaboration-oriented culture. Most importantly, practitioners of implementing organizations perceive top-down mechanisms as ineffective to achieve coordination and ask for adaptive arrangements, involvement, and deliberative processes when designing coordination arrangements and during the collaboration

The Organizational Culture of Social Enterprises: a Comparative Study

Objectives Using a quantitative survey-based approach, this study aims to identify an optimal framework to measure organizational culture and utilize that framework to identify cultural differences between social enterprises and traditional enterprises. Summary An extensive review of the literature determines that a quantitative method, assisted by qualitative methodologies, is the optimal approach to studying organizational culture, especially in comparative studies. Thus, this study opts for the Revised Organizational Practices (ROP) scale developed and verified by Verbeke (2000) on the foundation of the 1990 article by Hofstede et al. to measure the cultures of a sample of 22 companies in the United States, both social enterprises and regular companies. An analysis of the collected data confirmed that there are key cultural differences on several dimensions between of these two types of organization. Conclusions As several limitations related to sampling techniques and methodological drawbacks remain that raise some caution on the generalizability of the results, the value of this study lies in its ability to demonstrate the utility of quantitative culture measurement, as well as provide some general ideas on the culture and prevalent management practices in social enterprises. From these results, managerial implications for social entrepreneurs and managers in SE, along with suggestions for future research, are discussed in the conclusion of the paper

New Directions in Compensation Research: Synergies, Risk, and Survival

We describe and use two theoretical frameworks, the resource-based view of the firm and institutional theory, as lenses for examining three promising areas of compensation research. First, we examine the nature of the relationship between pay and effectiveness. Does pay typically have a main effect or, instead, does the relationship depend on other human resource activities and organization characteristics? If the latter is true, then there are synergies between pay and these other factors and thus, conclusions drawn from main effects models may be misleading. Second, we discuss a relatively neglected issue in pay research, the concept of risk as it applies to investments in pay programs. Although firms and researchers tend to focus on expected returns from compensation interventions, analysis of the risk, or variability, associated with these returns may be essential for effective decision-making. Finally ,pay program survival, which has been virtually ignored in systematic pay research, is investigated. Survival appears to have important consequences for estimating pay plan risk and returns, and is also integral to the discussion of pay synergies. Based upon our two theoretical frameworks, we suggest specific research directions for pay program synergies, risk, and survival

Configurations of control: An exploratory analysis

© 2015 Elsevier Ltd. There is growing interest in how management controls operate together as a package of interrelated mechanisms. Although theoretical debate dates back to the seminal paper of Otley (1980), there remains little empirical analysis of how control mechanisms combine. To increase knowledge in this area this study explores how multiple accounting and other control mechanisms commonly combine and the associations these combinations have with firm context. From a cross-sectional sample of 400 firms, this study presents an empirically derived taxonomy of five control configurations used by top managers, labelled as simple, results, action, devolved, and hybrid. Many of these patterns closely resemble control configurations common to the literature, while others represent distinctively contemporary arrangements, such as flexible variants of traditional bureaucracy (action), and instances where multiple and seemingly conflicting control types intermesh (hybrid). In analyzing these configurations this study provides accounting and control researchers with empirical observations to refine and extend existing control frameworks and theory

Leveraging Asymmetry and Interdependence to Enhance Social Connectedness in Cooperative Digital Games

Play is a fundamental component of human development and is an important means of forming healthy relationships throughout life. Research has shown that the types of digital games people play, how they play them, and who they play them with can have significant impacts on players' social and psychological well-being. Playing games with preexisting social relations, such as family and friends, has been shown to help strengthen relationships, but it can be difficult to find games that provide both enriching social interactions and are able to accommodate the wide variety of player types, ability levels, genre preferences, and social roles that each player brings to the group dynamic. Asymmetric cooperative games---games that present their players with sharply contrasting aesthetic experiences in the same shared play space---are a unique but relatively understudied style of game that is well-positioned to tackle this multi-faceted problem by providing different players with different interfaces, challenges, abilities, and information while tightly coupling their interactions through shared goals and feedback. My research focuses on better understanding the design of asymmetric cooperative games and how they can leverage interdependence to enhance players' perceptions of social connectedness. Based on a review of existing asymmetric cooperative games and related literature, I developed an initial conceptual framework that identified several mechanical forms of asymmetry common to these games. I adopted a ``research through design'' approach to then apply several forms of mechanical asymmetry to the iterative design of two prototype asymmetric cooperative games, “Goombagrams” and “Beam Me ‘Round, Scotty!” (BMRS). I then conducted a series of focused player experience studies examining and refining different aspects of the conceptual framework using the most promising of those prototypes, BMRS. The first study established several characteristic dynamics of asymmetric cooperative play including considerations of directional dependence, synchronicity, necessity, leadership and primacy. These insights were used to evolve the BMRS prototype and mount a second study demonstrating that, even when controlling for visual and narrative aesthetic details, asymmetric cooperative play is perceived as more socially engaging than symmetric cooperative play. My third and final study closed the theoretical loop between the mechanical design elements identified in my framework and the socially enriching effects of interdependence by demonstrating how deliberately increasing the mechanical coupling between players could generate corresponding increases in perceptions of social connectedness. Collectively, my research contributions can help both game developers and researchers to design more effective asymmetric cooperative experiences through a better understanding of this uniquely social style of game