Management control systems across different modes of innovation: Implications for firm performance

© 2015 Elsevier Ltd. This study examines the use of management control systems (MCS) across different modes of innovation and the effects on firm performance. Specifically, this study draws on Simons' levers of control framework to investigate how top managers attempt to simultaneously balance exploration and exploitation, which place contradictory requirements on firms. Using data collected from a survey of top managers in 400 firms this study demonstrates that the patterns of use and interdependencies among control levers associated with enhanced performance differ depending on the mode of innovation. The findings show that control levers are independently associated with enhanced performance in firms that specialize in either exploration or exploitation, suggesting that levers operate as supplementary rather than as complementary controls in these contexts. However, in ambidextrous firms, diagnostic and interactive levers are shown to have interdependent effects on performance. Furthermore, some evidence suggests that both the combined and balanced use of these levers contributes to generating dynamic tension necessary for managing contradictory innovation modes

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

Management control effectiveness and strategy: An empirical analysis of packages and systems

© 2016 Elsevier Ltd. This study examines management control (MC) combinations that are effective in different strategic contexts through two related approaches - MC as a package and MC as a system. First, this study identifies how a set of MC practices combine (i.e. MC packages) to achieve effective control outcomes for firms operating in defender and prospector strategic contexts by applying fuzzy set qualitative comparative analysis (fsQCA). Using data from a survey of top managers the analysis reveals that there are multiple ways by which firms can effectively combine MC practices in a given strategic context. Furthermore, the analysis shows that not all MC practices found to be relevant in isolation are relevant when examined simultaneously as a package. Second, based on a comparison of effective MC packages this study examines interdependencies between MC practices (i.e. MC systems). Results show that in defender firms a diagnostic control use of accounting and mechanistic structural controls act as complements, while mechanistic structural controls and measure diversity act as substitutes. In prospector firms an interactive control use of accounting and organic structural controls are found to have complementary effects. These results indicate that the effectiveness of accounting control and structural control choices are determined not only by their fit with strategic context but also by how they fit with each other. This study also demonstrates how an understanding of MC packages can provide guidance for theory development and empirical analysis of MC systems

Performance measurement systems as generators of cognitive conflict in ambidextrous firms

© 2018 Elsevier Ltd This study explores the decision-facilitating role of performance measurement systems (PMSs) in firms attempting to translate competence ambidexterity (i.e., the simultaneous pursuit of exploration and exploitation) into innovation ambidexterity outcomes (i.e., the achievement of both radical and incremental innovations). Drawing on paradox and organisational conflict literature, this study emphasises the role of cognitive conflict, generated by PMSs, in shaping the relationships between competence ambidexterity and innovation ambidexterity. Based on survey data from a sample of 90 Irish firms, our findings indicate that competence ambidexterity is associated with (a) the choice to have a balanced set of performance measures, and (b) the use of PMSs for frequent and intensive debate between top managers. Furthermore, the study reveals that these choices are interdependent, as they function as complements in generating cognitive conflict, which in turn drives the realisation of innovation ambidexterity outcomes. The results also show that cognitive conflict is not directly associated with the development of competence ambidexterity, but is instead generated through the conjoint action of a balanced PMS design and the use of PMSs for intensive debate. Overall, this study demonstrates the interdependent nature of choices concerning the design and use of PMSs, and the significant role of PMSs as generators of cognitive conflict in firms attempting to achieve ambidexterity

Balanced scorecard design and performance impacts: some Australian evidence

consideration to the use of performance measurement systems, notably the Balanced Scorecard (BSC). However, there has been limited empirical investigation into the particular benefits that result from the use of the BSC (Ittner and Larcker, 1998). This study empirically examines how the BSC has been applied in practice and whether different BSC designs result in varying performance outcomes. Data is from a cross sectional survey, which provided a sample of 92 Australian firms using BSC. It is hypothesised that the BSC provides greater benefits when 1) cause and effect logic is used between measures 2) nonfinancial measures are tied to compensation and 3) implemented at multiple levels within the organisation. Results support the first proposition, although cause and effect logic appears to be more important if the BSC is tied to compensation. These results are discussed, and implications for practice and future research are presented

Implementation of a structured emergency nursing framework results in significant cost benefit

Abstract Background Patients are at risk of deterioration on discharge from an emergency department (ED) to a ward, particularly in the first 72 h. The implementation of a structured emergency nursing framework (HIRAID) in regional New South Wales (NSW), Australia, resulted in a 50% reduction of clinical deterioration related to emergency nursing care. To date the cost implications of this are unknown. The aim of this study was to determine any net financial benefits arising from the implementation of the HIRAID emergency nursing framework. Methods This retrospective cohort study was conducted between March 2018 and February 2019 across two hospitals in regional NSW, Australia. Costs associated with the implementation of HIRAID at the study sites were calculated using an estimate of initial HIRAID implementation costs (AUD) ($492,917) and ongoing HIRAID implementation costs ($134,077). Equivalent savings per annum (i.e. in less patient deterioration) were calculated using projected estimates of ED admission and patient deterioration episodes via OLS regression with confidence intervals for incremental additional deterioration costs per episode used as the basis for scenario analysis. Results The HIRAID-equivalent savings per annum exceed the costs of implementation under all scenarios (Conservative, Expected and Optimistic). The estimated preliminary savings to the study sites per annum was $1,914,252 with a payback period of 75 days. Conservative projections estimated a net benefit of$1,813,760 per annum by 2022–23. The state-wide projected equivalent savings benefits of HIRAID equalled $227,585,008 per annum, by 2022–23. Conclusions The implementation of HIRAID reduced costs associated with resources consumed from patient deterioration episodes. The HIRAID-equivalent savings per annum to the hospital exceed the costs of implementation across a range of scenarios, and upscaling would result in significant patient and cost benefit. </jats:sec

A Mother's Attitude Towards Her Infant and Child Behaviour Five Years Later

Objective The relationship between maternal attitude to the infant at 6 months of age and behavioural outcomes at 5 years is explored, controlling for numerous demographic, child and psychosocial family factors. Method Data was used from the Mater-University Study of Pregnancy, an Australian longitudinal study of over 7000 mothers and children followed from pregnancy to when the children were 5 years. Measures ranging from the key variables of maternal attitude and child behaviour as well as numerous confounders were dichotomised. Logistic regression analyses were performed to examine the relationship between maternal negative attitude toward the infant and clinically significant levels of child behaviour problems and other infant risks, early social risks, and concurrent social risks. Results The results suggest that maternal negative attitude towards the infant at 6 months is an independent predictor of child behaviour problems at 5 years. This association remained significant for boys' externalizing behaviours and girls' internalizing behaviours. Conclusions The findings lend support to the concept of a sensitive period in early infancy; the need for a broad perspective in the assessment of the mother-infant relationship and the need for early intervention with dysfunctional mother-infant dyads

Effects of Sperm Conjugation and Dissociation on Sperm Viability In Vitro

Sperm conjugation is an unusual variation in sperm behavior where two or more spermatozoa physically unite for motility or transport through the female reproductive tract. Conjugation has frequently been interpreted as sperm cooperation, including reproductive altruism, with some sperm advancing their siblings toward the site of fertilization while ostensibly forfeiting their own ability to fertilize through damage incurred during conjugate break-up. Conversely, conjugation has been proposed to protect sensitive regions of spermatozoa from spermicidal conditions within the female reproductive tract. We investigated the possibility of dissociation-induced sperm mortality and tested for a protective function of conjugation using the paired sperm of the diving beetle, Graphoderus liberus. Sperm conjugates were mechanically dissociated and exposed to potentially damaging tissue extracts of the female reproductive tract and somatic tissue. We found no significant difference in viability between paired sperm and dissociated, single sperm. The results further indicate that the reproductive tract of female G. liberus might not be spermicidal and conjugation is not protective of sperm viability when damaging conditions do exist. Our results support the interpretation that, at least in some taxa, sperm conjugation is neither protective nor damaging to sperm viability

Deployment of mating disruption dispensers before and after first seasonal male flights for the control of Aonidiella aurantii in citrus

The rejection of citrus fruit caused by infestations of the California red scale (CRS), Aonidiella aurantii (Maskell) (Hemiptera: Diaspididae), raises concerns about its management. This fact has led to the introduction of new integrated control methods in citrus orchards, including the implementation of techniques based on pheromones. Previous works described efficient mating disruption pheromone dispensers to control A. aurantii in the Mediterranean region. The main aims of the present study were to adjust the timing of dispenser applications and study the importance of controlling the early first generation of A. aurantii by testing two different application dates: before and after the first CRS male flight. The efficacy of the different mating disruption strategies was tested during 2010 in an experimental orchard and these results were confirmed during 2011 in a commercial citrus farm. Results showed that every mating disruption strategy achieved significantly lower male captures in monitoring pheromone traps compared with untreated plots, as well as mean fruit infestation reductions of about 80 %. The control of the first CRS generation is not essential for achieving a good efficacy as demonstrated in two locations with different pest pressure. The late application of MD dispensers before the second CRS male flight has proven to be effective, suggesting a new advantageous way to apply mating disruption.The authors want to thank Fernando Alfaro from Denia, Antonio Caballero, and Javier Macias from Rio Tinto Fruit S.A. (Huelva, Spain) for field support. We also thank Ecologia y Proteccion Agricola SL for the pheromone supply. This work has been funded by the Spanish Ministry of Science and Innovation (project AGL2009-10725) and Agroalimed Foundation. 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