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Abstract: Abstract This study explores the relationship between contextual variables—strategy, perceived environmental uncertainty (PEU), and decentralization—and the use of non-financial performance measures (NFPM) for managerial compensation in small and medium enterprises (SMEs). Using questionnaire data from SMEs’ managers, we find that the use of NFPM is positively associated with PEU hostility and decentralization. Furthermore, our study shows that these results are mostly driven by CEO’s compensation (in comparison to non-CEOs compensation) and family firms (in comparison to non-family firms). Finally, our analyses reveal that the use of different types of NFPM (customer-oriented, employee-oriented and operations-oriented) is associated with distinct contextual variables. Particularly, customer-oriented NFPM are negatively related to PEU dynamism and positively related to decentralization, while operations-oriented NFPM are positively related to PEU hostility. PubDate: 2022-04-27
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Abstract: Abstract Identifying critical success factors (CSFs) of continuous improvement projects is crucial for management control and operations management domains. Despite the availability of manufacturing-related literature, studies on CSFs in more dynamic and complex healthcare-related operations are scarce. This study, based at a large public tertiary healthcare organization, identifies CSFs in implementing Lean Six Sigma (LSS). 62 LSS projects completed by Green Belts in consultation with Black Belts were analyzed for project success by a review team of practitioners (Black Belters) and academics. Using a grounded theory approach, numerous success factors were initially identified. A series of brainstorming sessions and workshops helped to narrow down and revise all the CSFs present in each of the 62 LSS projects to eight CSFs. The success of the 62 completed projects was assessed against each of the eight CSFs on a five-point Likert scale. Success was measured against whether the project met its stated aim and achieved the Key Performance Indicators that had initially been identified. Finally, the correlations of each factor rating against project success were analyzed to validate the relationship between each success factor and project success. The findings confirm that all eight CSFs identified are significantly correlated to project success. This study contributes to the management control, operations management, and healthcare literature by identifying CSFs of continuous improvement projects and introducing a relatively unique, rigorous, and practically proven evaluation method applied via an industry and academic partnership. Specified CSFs and the method used to identify these will benefit managers of continuous improvement projects. PubDate: 2022-04-13
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Abstract: Abstract This paper examines how and why employees used online computer access to commit fraud in New Zealand small businesses. Drawing on data from 18 court documents between 2006 and 2020, we use document analysis to examine the pressure, opportunity, rationalization, and capability elements using the fraud diamond framework. We provide three major findings. First, the employee frauds were motivated by vice and family circumstances. The combination of opportunity and capability had a devastating effect on the length of the fraud and the amount of financial loss. Second, the frauds were mostly perpetrated by middle-aged women in both managerial and nonmanagerial positions who displayed unusual behaviour but had no prior convictions. Third, small businesses are vulnerable to fraud in their billing, accounts payable, and payroll systems; thus, relevant prevention strategies are recommended. Overall, we conclude that the tendency for fraud is heightened in small businesses where trusted employees: have multiple responsibilities; have an occupational position that provides them with opportunity; are capable of manipulating online access; and have external pressures of addictions or adverse family circumstances. Our multiple cases approach facilitates a better understanding of the employee fraud contexts, including the motivation and the methods employed to commit such fraud in New Zealand. PubDate: 2022-04-05
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Abstract: Abstract Data analytics is applied in various fields, including business performance forecasting, but companies struggle with its implementation. Following a cross-sectional field study approach, we make two contributions. First, we elaborate on the central role played by the head controller in generating trust in analytics solutions and thus, making the project successful. Second, we identify three patterns in the way companies plan, implement, and then use data analytics in the context of business performance forecasting. The two successful patterns are the ones that start with a limited but tangible objective (either in term of information precision, or rapidity of processing) that can be expended in a second time. PubDate: 2022-04-04
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Abstract: Abstract This study contributes to the management control system (MCS) literature by examining the association between MCSs, specifically Simons’ (Levers of control: how managers use innovative control systems to drive strategic renewal, Harvard Business School Press, Boston, 1995) four levers of control (i.e. belief, boundary, diagnostic and interactive) and CSR use, and the mediating role of market orientation on this association in a developing economy, Bangladesh. The study also develops a six-dimensional model of CSR use, utilising the principles of CSR use provided by the OECD. Data was collected using a survey of 201 Bangladeshi firms. The findings indicate that the boundary, diagnostic use and interactive use of levers of control exhibit a direct positive influence on the use of specific dimensions of CSR use. In addition, market orientation mediates the specific positive associations between the interactive use of controls and two different dimensions of CSR use: ‘accountability to external stakeholders’ and ‘environmental, occupational, and public health and safety’. Accordingly, the findings indicate that the influence of MCSs (i.e. the interactive use of control) on the use of CSR occurs both directly and indirectly (through market orientation) and consequently firms need to consider the role of MCSs in enhancing both market orientation and CSR use. Practitioners can use the findings of this study to implement appropriate MCSs and develop their market orientation in a manner which is conducive to CSR use. PubDate: 2022-02-24 DOI: 10.1007/s00187-021-00332-5
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Abstract: Abstract We examine whether female board representation moderates the effect of corporate social responsibility (CSR) performance on firm value. Using a two-stage dynamic panel generalized method of moments method, we find that the effect of CSR strengths (CSR concerns) on the market assessed firm value, measured by Tobin’s Q and annual stock return, is incrementally more positive (more negative) for firms with greater female representation on the board. Further analysis suggests that female board representation positively moderates the effect of CSR strengths on firm financial performance measured by return on assets (ROA); however, female board representation does not significantly moderate the impact of CSR concerns on ROA. Our findings suggest that board gender diversity enhances the effect of positive CSR performance on firm value, but exacerbates the negative market reactions to CSR concerns. Overall, our evidence suggests that board gender diversity may enhance or destroy firm value depending on a firm’s social and environmental performance in dimensions other than diversity. PubDate: 2022-01-24 DOI: 10.1007/s00187-022-00334-x
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Abstract: Abstract Middle managers need leeway to effectively implement strategy. However, in doing so, middle managers may vary in the extent to which they diverge from top managers’ intentions, affecting implementation realization. We build on social exchange theory to examine the role of middle managers’ (MM) relational exchanges with top managers (TM), to understand how divergent strategic behavior mediates the association between TM–MM relational exchanges and implementation realization. We contribute a complementary perspective by conceptualizing middle managers as calculative agents who account for their relational exchanges with top managers in their implementation behaviors. In particular, we argue that middle managers assess the benefits and risks from their relational exchanges with TMs in strategy implementation; balancing the extent to which they facilitate the adaptability of implementation, since the required divergent strategic behaviors can enable or constrain the realization of TM's plans. Empirical evidence from 104 middle managers in a large telecommunication company mostly supports our hypotheses of a full mediation effect of middle managers’ divergent strategic behavior of facilitating adaptability, which causes their relational exchanges with top managers to indirectly shape implementation realization. These findings contribute to scholarly work on interpersonal relationships between top and middle managers during strategy implementation. PubDate: 2022-01-17 DOI: 10.1007/s00187-021-00333-4
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Abstract: Abstract This paper examines the impact of process accountability on two biases causing myopic or short-sighted decision making. These biases are strong preferences for immediate and certain outcomes known as delay and risk aversion. We hypothesize that accountability alone is insufficient to undo the biases, but if coupled with a cue on subjective discount rates, it will attenuate biases. To analyze our research question, we used a within- and between-subjects experimental design (two accountability conditions compared with a non-accountability condition and with each other) with delay and probability discounting choice tasks involving 118 students of accounting, finance and management in an online experiment. In line with our hypotheses, we find that process accountability successfully reduces excessive delay and risk aversion only if it provides a cue about the subjective discount rate. We discuss the implications of our findings for management control. PubDate: 2022-01-01 DOI: 10.1007/s00187-021-00330-7
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Abstract: Abstract This paper explores the characteristic type and use of sustainability control in small to medium sized enterprises (SMEs) through the implementation of an environmental management system, formally certified to ISO 14001. Through a qualitative study of 18 SMEs and seven auditors operating in Northern Europe, the paper draws on the theoretical framework of sustainability control as an analytical tool to explore the interplay between the formal design of control instruments and the operational use of these in practice for the studied SMEs. The study finds that both the formalised control instrument design and operational use of these controls by employees are characteristically formal and procedure based for ISO 14001 certification. Nevertheless, environmental management in daily tasks is also achieved by engaging non-managerial employees through their passionate interests and intrinsic motivations. In extension to previous sustainability control research, the findings emphasise that local level operator knowledge is not only the product of formalised control system design, and that external factors are also important for guiding employee behaviour in situ. This proposes that daily working tasks are achieved through a combination of organisational and extra-organisational individual values and beliefs about sustainability. Particularly, engaging non-managerial employees in SMEs through a combination of extrinsic and intrinsic rewards appears valuable for sustainable futures. Therefore, in addition to compliance-driven controls, SME owner-managers should ensure supportive structures where employees are given the autonomy to be creative and innovative. PubDate: 2021-10-09 DOI: 10.1007/s00187-021-00329-0
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Abstract: Abstract Forecasts serve as the basis for a wide range of managerial decisions. With the potential of new data sources and new techniques for data analysis, human forecasters are increasingly interacting with algorithms. Although algorithms can show better forecasting performance than humans, forecasters do not always accept these algorithms and instead show aversion to them. Algorithm aversion has become a widely known phenomenon. Drawing on the seminal study of Dietvorst et al. (J Exp Psychol Gen 144(1):114–126, 2015), we extend the evidence on algorithm aversion by introducing three environmental variables from the management accounting literature. We argue that time pressure, “do your best” goals, and forecasters’ data input decision rights on the algorithms input mitigate algorithm aversion. To test our hypotheses, we conducted an experimental study with 1,840 participants overall. We found support for our hypothesis that time pressure mitigates algorithm aversion. We found evidence that the mitigation effect is based on forecasters’ loss of confidence in their own forecast when they are under time pressure. We found no support for our hypothesis on “do your best” goals or forecasters’ data input decision rights. PubDate: 2021-09-28 DOI: 10.1007/s00187-021-00326-3
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Abstract: Abstract This study utilises a survey to examine the mediating role of team structural empowerment on the association between different aspects of management controls, specifically team structure (team standardisation and team discretion) and the use of controls (interactive and diagnostic use of controls), with team effectiveness (team performance and team viability). The findings indicate that team structural empowerment mediates the association between team structure (both team standardisation and team discretion) and the use of controls (both interactive and diagnostic) with team effectiveness (both team performance and team viability). Hence, it is recommended that managers leverage team structural empowerment in order to achieve greater team effectiveness, by placing greater emphasis on team standardisation and team discretion, and greater (less) emphasis on the interactive (diagnostic) use of controls. Such findings highlight the importance of team structural empowerment in enhancing team effectiveness, which is crucial given empowerment represents an essential component in the functioning of teams. The findings also contribute to the management accounting contingency literature by providing an important insight into the influence of organisational contextual factors, specifically management controls, in empowering teams and enhancing team effectiveness. PubDate: 2021-09-28 DOI: 10.1007/s00187-021-00327-2
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Abstract: Abstract Over ten years of a debate about the best ways to make banks safer have led to the conclusion that improving their risk culture is one venue to achieve this goal. Consequently, different disciplines discuss topics related to risk culture from varying methodological angles. This effort of many scholars provides a rich basis of theoretical and empirical evidence to guide business practice and improve regulation. However, the application of many approaches and methods can result in fragmentation and loss of a comprehensive perspective. This paper strives to counteract this fragmentation by providing a comprehensive perspective focusing particularly on the embeddedness of risk culture into banks’ management control systems. In order to achieve this goal, we apply a systematic literature review and interpret the identified findings through the theoretical lens of management control research. This review identifies 103 articles, which can be structured along three categories: Assessment of risk culture, relation between risk culture and management controls (with the subcategories embeddedness of risk culture in overall management control packages, risk culture and cultural controls, risk culture and action controls, risk culture and results controls, as well as risk culture and personnel controls) and development of banks’ risk culture over time. Along these categories the identified findings are interpreted and synthesized to a comprehensive model and consequences for theory, business practice and regulation are derived. PubDate: 2021-08-13 DOI: 10.1007/s00187-021-00325-4
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Abstract: Abstract This paper addresses a current gap in the literature by investigating the mediating role that integrating corporate social responsibility (CSR) into the management control systems (MCS) of small and medium-sized enterprises (SMEs) can play in the relationship between CSR initiatives and organizational performance. We propose, and empirically validate, an inclusive model to examine these relationships. The study then extends further by embedding two constituents of CSR integration into MCS: namely, management control technology and involvement of management accountants in CSR management. Our study is distinguished by validating, as a contribution, a single construct for each of these two constituents. Data were collected from 117 SMEs in an emerging economy, Abu Dhabi-UAE. PLS structural equation modeling was used in the data analysis. We find that CSR initiatives in SMEs influence organizational performance both directly and indirectly through MCS. Interestingly, the results show that only the involvement of management accountants in CSR management mediates the relationship between CSR initiatives and SME performance. This indicates that the role of human intervention prevails over technology intermediation in conveying the positive effect of CSR initiatives on organizational performance. Overall, the findings help to understand how MCS is an important driving mechanism whereby SMEs may derive performance outcomes from deploying CSR initiatives. The study concludes with implications for future research and policy-makers. PubDate: 2021-06-10 DOI: 10.1007/s00187-021-00323-6
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Abstract: Abstract This study examines the effect of negotiators’ role (sellers vs. buyers), leadership tone (supportive vs. non-supportive), and social value orientation (prosocials vs. proselfs) on expected transfer prices outcomes as expressed by negotiation managers. Using a 2 × 2 experiment, we find that prosocial managers’ expected transfer prices are closer to an equal-profit price compared with those of proself managers. We further find that the transfer price expectation gap between proself selling managers and buying managers under a non-supportive leadership tone is larger than it is under a supportive leadership tone, suggesting that the negative effect of prosel. PubDate: 2021-06-09 DOI: 10.1007/s00187-021-00321-8
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Abstract: Abstract This paper reports on an experiment designed to examine the effects of information transparency in a multi-agent capital budgeting setting. Two subordinates with private information regarding their own project costs submit budget requests to a superior who observes both requests before deciding which projects to fund. In the high transparency (low transparency) treatment, subordinates observe (do not observe) each other’s costs. We find that in the high transparency treatment, subordinates’ requests increase when the other subordinate’s cost is known. Further, subordinates submit significantly higher budget requests on average in the high transparency treatment. In response, superiors are more likely to reject budgets in the high transparency treatment, reducing efficiency. These results suggest that while information sharing may improve decision making in many settings, it may also come at a cost when privately informed subordinates have access to information on other subordinates’ projects. PubDate: 2021-06-01 DOI: 10.1007/s00187-020-00311-2
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Abstract: Abstract In this paper, we study how organizational members’ perceptions of the enabling use of performance measures is increased when the case company adopted lean principles in one of its production-support departments. The theory of enabling formalization is applied to gauge and understand the extent to which organizational members perceive performance measures, such as key performance indicators (KPIs), as enabling (i.e. as a vehicle creating continuous improvement). We empirically confirm a positive relation between changing the context of performance measures and the perceived level of enabling use of KPIs by applying a difference-in-differences test. We also show that the increase in perceptions of the enabling use of KPIs is associated with improved perceived performance (e.g. time consumption, quality). We measure the perceived enabling use using data gathered from questionnaires distributed over several rounds in both the department implementing lean principles and a non-affected control department. As such, our study involves a longitudinal, quasi-natural experiment. We confirm the statistical results through interviews, observations, and internal documents from the case company. PubDate: 2021-05-22 DOI: 10.1007/s00187-021-00322-7
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Abstract: Abstract This paper examines the relationship between subjectivity in performance evaluation and the three dimensions of justice perceptions in an emerging economy; prior research on this topic has primarily focused solely on the advanced capitalist economies of Western nations. The paper also aims to expand on existing research by focusing on the role of interactional justice perceptions in relation to subjective evaluation (Byrne et al. in Hum Resour Manag J 22(2):129–147; Folger and Cropanzano, in Organizational justice and human resource management, Sage, Thousand Oaks, 1998). Results from a survey of 160 middle managers in Vietnam indicate that subjective evaluation is associated predominantly with negative effects. We found that, in an emerging economy like that of Vietnam, subjective evaluation reduces interactional justice perception, which in turn decreases the perception of procedural and distributive justice. The mediating effects suggest that the reason subjective evaluation influences employee procedural/distributive justice perceptions lies in the interactional justice perceived from supervisors. This research clarifies the effects of subjective evaluation on the dimensions of justice perception and contributes to the literature on performance evaluation and organizational justice in a non-Western context. It also highlights the importance of respect and communication for fairness perception in both theory and practice. PubDate: 2021-05-16 DOI: 10.1007/s00187-021-00319-2
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