Designing management control systems in product development: Initial choices and the influence of partners

Management control systems can hinder innovation. However, recent theoretical and empirical work indicates that these systems can also enhance it. Using two sequential empirical studies, this paper investigates this question. The first uses a field research design to examine the adoption of management control systems in the product development function of entrepreneurial firms. The data comes from questionnaires and interviews with the CEOs, financial officers, and business development managers of 69 firms. Analysis of the qualitative data indicates that managers adopt these systems not so much to fulfill a particular role as to solve particular needs that they face. These needs range from external contracting and legitimizing the process with external parties to internal drivers such as managers' background, learning by doing, need to focus, or reaction to problems. Furthermore, these reasons are associated with faster adoption of these systems and with product development performance. The objective of the second study is to extend and generalize the finding regarding the influence of external parties on management control system adoption to a population of mature firms. Using a survey design, the study finds an association between the importance of partners to product development and the level of formalization of management control systems.management control systems; product development; innovation;

How Do Public Disclosure Pollution Control Programs Work? Evidence from Indonesia

Although a growing body of evidence suggests that publicly disclosing information about plants’ environmental performance can motivate emissions reductions, this phenomenon remains poorly understood. To help fill this gap, this paper presents original data from a survey of plants participating in the Program for Pollution Control, Evaluation and Rating (PROPER), Indonesia’s widely-acclaimed public disclosure program. These data suggest that a key means by which PROPER spurs abatement is improving factory managers’ information about their own plants’ emissions and abatement opportunities. This finding contrasts with the prevailing view in the literature that public disclosure enhances pressures to abate placed on firms by external agents such as community groups and shareholders. But our data also suggest that PROPER’s "environmental audit" effect operates in concert with external pressures. Therefore, simply supplying new information to plant managers without making that information public may not be sufficient to motivate significant abatement

Integrating Organisational Change Management and Customer Relationship Management in a Casino

This research aims to solve the problem: how can casinos manage organizational change programs, and internal and external customer relationship management (CRM) programs? To find a solution, it uses two stages of qualitative methods: convergent interviewing and case research about four departments of a casino in Australia. After a thorough data analysis of documents and interview data, 12 themes were identified and they led to the development of a model of how organizational change management and CRM can be integrated to improve initiatives in organisations such as casinos. The model has seven core elements: vision, key challenge, objective, measure, strategy, initiative and outcome. A contribution is the development of this evidence-based model of links between the both types of CRM and organisational change management, with an action checklist for managers. Analytic generalisation beyond the research setting was done in this research, but more external validation could be done in future research. Managers could use the checklist of actions about this research\u27s integrated model, to reduce the high failure rate of change initiatives

Performance of family physicians (FPS) from viewpoint of managers and experts of northern provinces of Iran

BACKGROUND AND OBJECTIVE: Family physicianis (FPs) responsible for the health team have five duty to health management, external c00peration, Health Promotion, Prevention and Health Services and treatment care and referral. This study evaluated viewpoint of managers, supervisors and experts of Northern Provinces of Iran from the level of performance of Family physicians (FPs) in five basic task. METHODS: This cross-sectional study was performed in winter 2013. The study population includes managers, supervisors and experts at Health Network from the total of 47 cities in 3 provinces of Gilan, Mazandaran and Golestan which were censuses selected. A researcher-made questionnaire was used for data gathering. In this questionnaire, personal characteristics and performance level of FPs from five main task of the Likert scale. Validity and reliability of the questionnaire were approved. FINDINGS: From the perspective of 557 managers, supervisors and experts of Staff in the study, the average performance level of FPs, in the field of health management (of 5 score) was 3±0.8, external c00peration 2.7±0.9, Health Promotion 2.8±0.9, Prevention and Health Services 3.2±0.9 and health care and referral 3±0.8. There was a significant relationship between job experience and performance level of FPs (p0.05). CONCLUSION: The results of this study showed that from the perspective of managers, supervisors and experts the performance level of FPs' was in two task lower moderate and in three task moderate. © 2015, Babol University of Medical Sciences. All Rights Reserved

Human Resource Management Outsourcing in Spanish firms: Evolution over time and implication for devolution

Purpose: The paper aim to explore the evolution in the use of HRO in Spanish firms, and determine the differences in the degree of implementation of HRO since 1999 until 2014, and also analyze the relationship between HR outsourcing and devolution of HR responsibilities to line managers in Spanish organizations. Design/methodology: This paper combines quantitative and qualitative methods. Namely the article is based on international Cranet HRM survey data collected from private and public organizations and also interviews with HR external providers. Findings: The analysis of developments, based on the Cranet surveys and interviews with HR external providers shows that during the past few years there has been an increasing use of HRO in parallel with the tendency to devolve more HR responsibility to line managers. Research limitations/implications: The main limitation of this research is the limitation of data about reasons for devolution that the CRANET questionnaire provides. However, the interviews carried out enrich the survey data with qualitative results. Practical implications: The findings can be used to guide management teams in outsourcing and devolution decisions to maximize benefits to their organizations. Originality/value: This paper is about the evolution of HRO in Spain as a European Union country where published research on HRO and also its implications is relatively limited. The originality of this paper is mainly the involvement of line manager in the outsourcing process which have been poorly analyzed until now.Peer Reviewe

Export intensity of foreign subsidiaries of multinational enterprises: the role of trade finance availability

We examine the relationship between the role of trade finance availability and the export intensity of foreign subsidiaries of multinational enterprises (MNEs). In developing our hypotheses, we draw upon insights derived from “new” internalisation theory (international business literature) and international trade finance (international economics literature). We empirically test these hypotheses using survey data compiled from subsidiary managers in six ASEAN countries, supplemented with host-country level data. We conceptualise, empirically test, and establish that the subsidiary-level capability in combining and utilising internal and external debts is an important subsidiary-specific advantage to support export intensity. We find that subsidiaries employ intra-firm loans from MNE internal capital markets and, to some extent, bank loans from external financial institutions to boost their export intensity. Subsidiaries may have concerns about foreign exchange risks, but the use of appropriate foreign exchange risk management is positively associated with export intensity. We discuss the implications of our findings for theory and practice

Technology in purchasing: Impacts on performance and future confidence

This study investigates how top Finance & Accounting managers perceive the performance implications of adopting technologies to improve Purchasing processes. Based on a large-sample (454) survey, we employ multivariate data analysis techniques to specifically provide insights into how e-Purchasing impacts organizational performance. We model a theoretical construct of e-Purchasing and empirically confirm our literature-based hypotheses that e-Purchasing strongly and positively correlates with the integration between the Finance and Purchasing departments, improves the operational performance within these departments, and positively affects the confidence of managers in future organizational performance in the face of internal and external risk. We discuss implications for purchasing and supply researchers and practitioners as well as areas for further research.e-Purchasing; Internal Integration; Empirical Research Methods;

IS Support for Top Managers\u27 Dynamic Capabilities, Environmental Dynamism, and Firm Performance: An Empirical Investigation

Despite a continual interest in developing information systems (IS) to support the work of top managers, assessing the impact of IS support for top managers and their capabilities on the bottom-line performance of firms has received little attention in existing literature. Drawing upon the resource based view of competitive advantage, this paper argues that firms that provide IS support for their top managers’ dynamic capabilities may enjoy competitive advantage and superior firm performance. The performance impact of IS support for two key dynamic capabilities of top managers (fast response and mental model building) under different (dynamic vs. stable) external environments was then examined and assessed with both survey and archival data. The results show that IS support for the fast response capability of top managers improved both profitability and labor productivity in a dynamic external environment. On the other hand, the study did not find either direct or indirect effects of IS support for the mental model building capability of top managers

Effective Manufacturers\u27 Strategies for Service Innovations

In the United States, more than 50% of managers offering services in the manufacturing industry report failed service initiatives. The purpose of this multiple case study was to explore strategies that manufacturing managers used to sustain their business for longer than 5 years. The population consisted of 3 manufacturing organization managers offering business services to support petroleum and coal companies who have sustained their business operations in the mid-Atlantic region of the United States for longer than 5 years. Data were collected from semistructured interviews and organization documents were analyzed through the perspective of the strategic service innovation theory conceptual framework. Yin\u27s 5-step process for data analysis: compiling, disassembling, reassembling, interpreting, and concluding was used to identify multiple themes through data saturation. Multiple themes emerged from data analysis, including service innovation strategies such as strategic innovation and competitive advantage, customer-focus strategies including customer\u27s needs and providing solutions, resource strategies consisting of internal resources and knowledge resources, and external network strategies including external market and relationships. Managers in the manufacturing industry can use the findings of this study to improve business practices by implementing strategies to offer services through service innovation processes, developing customer focus, considering resources, and leveraging external networks. The findings of this study may be used to affect positive social change to improve socioeconomic conditions by increasing employment opportunities for residents of communities with petroleum and coal manufacturing companies in the mid-Atlantic region of the United States

Examination of the Relationship between External Environmental Conditions and Construction Project Failures in Countries of Northern Africa

The construction industry is an essential and supportive pillar of national economies in Northern Africa making construction project management a dynamic arena. Construction project success is dependent on how well project managers recognize and manage project constraints versus negative risk impacts. The purpose of this qualitative research was to explore and describe the impacts between external environmental conditions and construction project failures in countries of Northern Africa. Data was sourced from construction project managers that operate within this region. Data collected focuses on the interdependencies between negative risk impacts from external environmental conditions and construction project failures. An analysis of the collected data reveals emergent themes, influence drivers as well as risk management approaches. The identified emergent themes and influence drivers could assist construction project managers with managing negative risks by selecting optimal risk mitigation approaches. Successfully implementing construction projects in Northern Africa may assist firms to better allocate funds and execute strategies to strengthen these national economies