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Understanding the human factor: the key to information systems implementation in service operations

Kekale, Tauno; Spens, Karen; Phusavat, Kongkiti - In: International Journal of Services, Economics and Management 3 (2011) 4, pp. 446-458

This paper is grounded in the service science approach and attempts to, by presenting an illustrative pharmacy case study, highlight the difficulties of introducing new control systems, whereby often the human dimension involved in the introduction is forgotten. The paper supports other academic...

Persistent link: https://www.econbiz.de/10009352997

Strategy and Management Control Systems: How are they interrelated?

Tekavcic, Metka; Peljhan, Darja - In: International Journal of Trade and Global Markets 3 (2010) 1, pp. 5-23

The purpose of the paper is to study the role of strategy and its change in the use of Management Control Systems (MCS … in the defender period the case company focused on traditional basic MCS' information. Then it made a very distinctive … shift from defender to prospector strategy. In these phases MCS changes followed strategy changes. The paper's major …

Persistent link: https://www.econbiz.de/10008592774

Towards a communication-based typology of management control modes : showing the relevance of communicative action for entrepreneurial settings

Chtioui, Tawhid; Thiery Dubuisson, Stephanie - In: International journal of entrepreneurship and small … 39 (2020) 1/2, pp. 163-191

Persistent link: https://www.econbiz.de/10012176765

A framework for analysing the roles of management control systems in creating competitive advantage

Indrani, M.W.; Herath, Siriyama Kanthi - In: International Journal of Managerial and Financial Accounting 1 (2009) 3, pp. 320-337

The purpose of this paper is to highlight the importance of the roles of management control systems in creating competitive advantage and present a framework for its measurement. A literature review was conducted on management control systems, competitive strategy, budgetary control systems and...

Persistent link: https://www.econbiz.de/10008461152

Strategy and Management Control Systems: How are they interrelated?

Tekavcic, Metka; Peljhan, Darja - In: International Journal of Trade and Global Markets 3 (2010) 1, pp. 5-23

Persistent link: https://www.econbiz.de/10008539586

A framework for analysing the roles of management control systems in creating competitive advantage

Indrani, M.W.; Herath, Siriyama Kanthi - In: International Journal of Managerial and Financial Accounting 1 (2009) 3, pp. 320-337

Persistent link: https://www.econbiz.de/10005048669

Management control systems in joint ventures: literature review and description of three cases

Porporato, Marcela - In: International Journal of Managerial and Financial Accounting 5 (2013) 1, pp. 45-63

This paper explains how management control systems (MCS) can be understood as made up of five distinct subsystems but … literature to support the identification of each MCS component as a coordination mechanism in Barnard's (1938) terms (information … transfer pricing are perceived as information mechanisms. The paper offers a coherent but brief literature review of MCS …

Persistent link: https://www.econbiz.de/10010816749

The relationship between the use of strategic human capital, the design of the Management Control System and organisational performance: an empirical study in the Greek context

Theriou, Nikolaos G.; Sevic, Zeljko; Maditinos, Dimitrios I. - In: International Journal of Economic Policy in Emerging … 2 (2009) 3, pp. 202-227

This study examines, within the context of Greece, the relationship between the four attributes (importance, behavioural uncertainty, firm specificity and spread) of Strategic Human Capital (SHC), the design/use of Management Control Systems (MCSs) and organisational performance. It utilises...

Persistent link: https://www.econbiz.de/10008755559

Integrative contingency-based framework of MCS: the case of post-secondary education

Pomare, Carol; Berry, Anthony - In: Journal of Accounting & Organizational Change 12 (2016) 3, pp. 351-385

Purpose The purpose of this paper is to explore whether and how changes in the management control systems (MCS) of post …-secondary institutions (PSIs) in Western Canada can be described and explained in terms of formal and informal MCS; and whether and how … changes in the MCS of PSIs in Western Canada can be described and explained in terms of an integrative contingency …

Persistent link: https://www.econbiz.de/10014840531

IT vendor integration as catalyst of IT outsourcing success

Navarro-Paule, Andrés J.; Romerosa-Martínez, M. Mercedes - In: The journal of business & industrial marketing 38 (2023) 10, pp. 2240-2258

Persistent link: https://www.econbiz.de/10014471937