The multiplicity of performance management systems:Heterogeneity in multinational corporations and management sense-making

This field study examines the workings of multiple performance measurement systems (PMSs) used within and between a division and Headquarters (HQ) of a large European corporation. We explore how multiple PMSs arose within the multinational corporation. We first provide a first‐order analysis which explains how managers make sense of the multiplicity and show how an organization's PMSs may be subject to competing processes for control that result in varied systems, all seemingly functioning, but with different rationales and effects. We then provide a second‐order analysis based on a sense‐making perspective that highlights the importance of retrospective understandings of the organization's history and the importance of various legitimacy expectations to different parts of the multinational. Finally, we emphasize the role of social skill in sense‐making that enables the persistence of multiple systems and the absence of overt tensions and conflict within organizations

Reproducing Pairs of Measurable Functions

We analyze the notion of reproducing pair of weakly measurable functions, which generalizes that of continuous frame. We show, in particular, that each reproducing pair generates two Hilbert spaces, conjugate dual to each other. Several examples, both discrete and continuous, are presented

Squeezing or cuddling? The impact of economic crises on management control and stakeholder management

This paper analyzes the effects of economic crises on firms' use of management control mechanisms and on their management of stakeholder relations. Moreover, the association between stakeholder management and management control system use is analyzed. In the wake of the economic crisis of 2008/2009, many firms were faced with severe threats that called for immediate short-term action to ensure firm survival. However, short-term action like massive cost-cutting and cash generation often are blamed for going at the expense of long-term health as key stakeholder relations may be irreversibly harmed. Hence, three interrelated questions are addressed theoretically and empirically: First, we analyze the impact of the recent economic crisis on firms' control strategies. More specifically, we investigate whether a high crisis impact on firms is associated with a shortening of reporting cycles, a more interactive use of control-relevant information, restriction of employee autonomy and a focus on liquidity and cost-cutting. Second, we examine from the viewpoint of stakeholder theory how firms can make use of active stakeholder management for crisis management. Third, we explore whether firms can take short-term measures for ensuring liquidity and cutting costs and at the same time pursue a stakeholder strategy aiming at the long-term survival of the firm. Using survey data from 204 major Austrian corporations, we provide evidence that firms significantly adjusted their control systems as a response to the economic crisis. Our data do not indicate an immanent contradiction between a "short-term finance focus" and the pursuit of a sustainable stakeholder strategy

Managerialism and beyond: Discourses of civil society organization and their governance implications

Different disciplinary, theoretical, and empirical lenses have contributed to a kaleidoscopic picture of CSO governance. Most of the time, CSO governance is contrasted with corporate governance in business organizations; only rarely is the broad variety of CSOs taken into account. To widen this perspective, we develop an empirically grounded typology of five discourses of organization in CSOs: managerialist, domestic, professionalist, grassroots, and civic discourse. We argue that each of these discourses gives specific answers to the three core questions of governance: To whom is the CSO accountable, i.e., who are the key actors who need to be protected by governance mechanisms? For what kind of performance is the CSO accountable? And which structures and processes are appropriate to ensure accountability? The way in which different discourses answer these questions provides us with a deeper understanding of the reasons behind the manifold notions of governance in CSOs. (authors' abstract

Metasomatic fault weakening at the Moresby Seamount detachment in the western Woodlark Basin (offshore Papua New Guinea)

Low-angle normal faults play a prominent role in discussions about fault strength, as they require significant weakening to remain active at low angles. The submerged Moresby Seamount detachment (MSD) is arguably the best exposed active low-angle detachment worldwide. We analyzed dredged MSD protoliths, cataclasites and mylonites to investigate deformation mechanisms and fault-weakening processes. Deformation is accompanied by important syntectonic, fluid-induced mass transfer, controlling the rheological behavior of the MSD. While the mafic protolith behaves brittlely at the onset of deformation, the metasomatic mineralogical and chemical changes cause a transition to plastic flow as the rock is progressively exhumed. Immobile elements provide a reference frame for total material gains and losses. Si, Ca and K are syntectonically enriched, while Fe, Ti, Mg, and Al are depleted. Mass increase is about 10% in the cataclasites and about 48% in the mylonites. Main mechanism is syntectonic veining, causing enrichment in calcite and quartz, thus making the mylonites capable to flow plastically. Minimum time-integrated fluid flux is calculated as 3 × 105 m3 m−2, indicating that the MSD is an important fluid conduit. The fluids have a deep crustal source, a bottom water temperature and turbidity anomaly suggests that the hydrothermal system is still active. Syntectonic veining in fault rocks and recent seismic activity both suggest that the MSD is intermittently brittle, implying a brittle-plastic transition at unusually high temperature and low differential stress. We conclude that fault zone metasomatism is crucial in forming weak detachments at passive margins, and may be a prerequisite for successful crustal breakup