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Journal articles on the topic 'Management control'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Vaassen, E. H. J. "Control en de controllerfunctie." Maandblad Voor Accountancy en Bedrijfseconomie 77, no. 4 (2003): 146–54. http://dx.doi.org/10.5117/mab.77.16291.

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Management control en internal control zijn processen, ofwel onderling samenhangende activiteiten die ertoe moeten leiden dat organisaties ‘in control’ komen of blijven. De controller zal in meer of mindere mate steunen op management controls dan wel internal controls. De functie van controller wordt tegenwoordig op verschillende manieren ingevuld. Afhankelijk van de invulling die een bepaalde controller aan zijn functie geeft, zal hij in meer of mindere mate steunen op management control of internal control. De laatste decennia laten een ontwikkeling zien waarin de interne controle is opgesch

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2

Vaassen, E. H. J. "Control en de controllerfunctie." Maandblad Voor Accountancy en Bedrijfseconomie 77, no. (4) (2003): 146–54. https://doi.org/10.5117/mab.77.16291.

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Management control en internal control zijn processen, ofwel onderling samenhangende activiteiten die ertoe moeten leiden dat organisaties 'in control' komen of blijven. De controller zal in meer of mindere mate steunen op management controls dan wel internal controls. De functie van controller wordt tegenwoordig op verschillende manieren ingevuld. Afhankelijk van de invulling die een bepaalde controller aan zijn functie geeft, zal hij in meer of mindere mate steunen op management control of internal control. De laatste decennia laten een ontwikkeling zien waarin de interne controle is opgesch

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3

van Helden, Jan, and Christoph Reichard. "Management control and public sector performance management." Baltic Journal of Management 14, no. 1 (2019): 158–76. http://dx.doi.org/10.1108/bjm-01-2018-0021.

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Purpose The purpose of this paper is to investigate whether and how evolving ideas about management control (MC) emerge in research about public sector performance management (PSPM). Design/methodology/approach This is a literature review on PSPM research through using a set of key terms derived from a review of recent developments in MC. Findings MC research, originating in the management accounting discipline, is largely disconnected from PSPM research as part of public administration and public management disciplines. Overlaps between MC and PSPM research are visible in a cybernetic control

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4

Ishikawa, Toshinori, Takaaki Uda, and Shiho Miyahara. "MOVING GRAVEL BODY METHOD TO CONTROL DOWNCOAST EROSION." Coastal Engineering Proceedings 1, no. 33 (2012): 40. http://dx.doi.org/10.9753/icce.v33.management.40.

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The concept of the moving gravel body (MGB) method, in which topographic changes are controlled by beach nourishment using gravel, was introduced, using the contour-line-change model considering changes in grain size. The model was applied to the Fuji coast, assuming that coarse materials were nourished on a straight coast wherein a predominant longshore sand transport develops. The grain size that is effective for the recovery and maintenance of the shoreline and that does not cause further downcoast erosion was d, which is 5-10 times larger than that of the original sand, d0.

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5

Almqvist, Roland, and Matti Skoog. "Management control transformations." Journal of Human Resource Costing & Accounting 10, no. 3 (2006): 132–54. http://dx.doi.org/10.1108/14013380610718601.

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6

Barger, Ian. "Control by management." Veterinary Parasitology 72, no. 3-4 (1997): 493–506. http://dx.doi.org/10.1016/s0304-4017(97)00113-1.

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7

Su, Sophia, Kevin Baird, and Herb Schoch. "Management control systems." Journal of Accounting & Organizational Change 13, no. 1 (2017): 2–24. http://dx.doi.org/10.1108/jaoc-03-2015-0032.

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Purpose This paper aims to examine the association between the interactive and diagnostic approaches to using controls and Miller and Friesen’s (1984) organizational life cycle (OLC) stages (birth, growth, maturity, revival). Design/methodology/approach Data were collected from a random sample of 343 general managers in Australian manufacturing organizations. Findings The results indicate that both approaches are used to a greater extent in the growth and revival stages than the birth and maturity stages, whereas the interactive and diagnostic approaches are used to a similar extent in each of

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8

Lin, Xinfan, Youngki Kim, Shankar Mohan, Jason B. Siegel, and Anna G. Stefanopoulou. "Modeling and Estimation for Advanced Battery Management." Annual Review of Control, Robotics, and Autonomous Systems 2, no. 1 (2019): 393–426. http://dx.doi.org/10.1146/annurev-control-053018-023643.

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The commercialization of lithium-ion batteries enabled the widespread use of portable consumer electronics and serious efforts to electrify trans-portation. Managing the potent brew of lithium-ion batteries in the large quantities necessary for vehicle propulsion is still challenging. From space applications a billion miles from Earth to the daily commute of a hybrid electric automobile, these batteries require sophisticated battery management systems based on accurate estimation of battery internal states. This system is the brain of the battery and is responsible for estimating the state of

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9

Vosselman, Ed. "Van ‘management control’ naar ‘performance management’." Maandblad Voor Accountancy en Bedrijfseconomie 76, no. 10 (2002): 438–39. http://dx.doi.org/10.5117/mab.76.11765.

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In de jaren negentig was het heel gebruikelijk om het vakgebied ‘management accounting’ direct te verbinden met het terrein van de ‘management control’. Hoewel er diverse omschrijvingen van dat laatste gebied circuleren, gaat het in de kern om beïnvloeding van managers met het doel om de doeltreffendheid en de doelmatigheid van de bedrijfsvoering te bevorderen. Een dergelijke beïnvloeding is nauw verbonden met zowel processen van strategievorming als meer operationele besturing.

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10

Schaeffer, Utz, and Andrea Dossi. "Top management impact on management control." Journal of Management Control 24, no. 3 (2014): 219–21. http://dx.doi.org/10.1007/s00187-013-0184-0.

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11

Vosselman, Ed. "Van 'management control' naar 'performance management'." Maandblad Voor Accountancy en Bedrijfseconomie 76, no. (10) (2002): 438–39. https://doi.org/10.5117/mab.76.11765.

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In de jaren negentig was het heel gebruikelijk om het vakgebied 'management accounting' direct te verbinden met het terrein van de 'management control'. Hoewel er diverse omschrijvingen van dat laatste gebied circuleren, gaat het in de kern om beïnvloeding van managers met het doel om de doeltreffendheid en de doelmatigheid van de bedrijfsvoering te bevorderen. Een dergelijke beïnvloeding is nauw verbonden met zowel processen van strategievorming als meer operationele besturing.

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12

Serebryakova, Tatyana Yu. "Risks and Internal Control in the Organization Management." Journal of Advanced Research in Dynamical and Control Systems 12, SP7 (2020): 322–31. http://dx.doi.org/10.5373/jardcs/v12sp7/20202113.

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13

Malik, Dr Neha, and Dr Satpal Dr. Satpal. "Management and Control of Nosocomial Infections in Hospitals." International Journal of Scientific Research 3, no. 2 (2012): 227–28. http://dx.doi.org/10.15373/22778179/feb2014/75.

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14

VOKOROKOS, Liberios, Michal ENNERT, Zuzana DUDLÁKOVÁ, and Olympia FORTOTIRA. "A CONTROL NODE FOR INTRUSION DETECTION SYSTEMS MANAGEMENT." Acta Electrotechnica et Informatica 14, no. 3 (2014): 28–31. http://dx.doi.org/10.15546/aeei-2014-0025.

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15

J, Mingjing. "Five in One Risk Management and Control to Improve Enterprise Safety Management Level." Petroleum & Petrochemical Engineering Journal 5, no. 4 (2021): 1–4. http://dx.doi.org/10.23880/ppej-16000282.

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The operation risk management and control system is to discuss the daily operation of petrochemical plant by five professionals, including Process Engineer, Safety Engineer, Operator Electrical Instrument Engineer and Equipment maintenance personnel, to arrange weekly plan, identify risks and discuss preventive measures. In this way, the daily total amount of work can be controlled, the risk can be controlled, the efficiency is higher, and the safety in the petrochemical production process can be guaranteed.

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16

Soltau, Felix, Sebastian Niehüser, and Jürgen Jensen. "CHALLENGES IN AUTOMATION OF QUALITY CONTROL FOR TIDE GAUGE DATA." Coastal Engineering Proceedings, no. 37 (October 2, 2023): 169. http://dx.doi.org/10.9753/icce.v37.management.169.

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Tide gauges provide important water level data for navigation, port management, coastal protection strategies, ecological adaptation measures, or climate change assessments. For these tasks, a reliable availability and high quality of the data is crucial. However, water level data from tide gauges contain technical errors as well as anthropogenic and natural influences. For the German North Sea coast and estuaries, resulting water level anomalies are partially detected and corrected manually by qualified personnel and further considered by individual subsequent users of that data. Figure 1 sho

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17

Castellano, Nicola, and Carsten Felden. "Management Control Systems for Sustainability and Sustainability of Management Control Systems." MANAGEMENT CONTROL, no. 2 (July 2021): 5–10. http://dx.doi.org/10.3280/maco2021-002001.

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18

Seghyar, Nabil, Mounir Gouiouez, Mohamed Achraf Nafzaoui, and Meryem Amane. "Influence of social responsibility management on the configuration of management control in Moroccan companies." Problems and Perspectives in Management 23, no. 1 (2025): 38–51. https://doi.org/10.21511/ppm.23(1).2025.03.

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In contemporary managerial aspects, corporate social responsibility (CSR) plays an important role in the societal commitment of businesses. The objective of this study is to clarify the level of influence of corporate social responsibility management on the configuration of management control systems. In this perspective, a quantitative empirical study was conducted with 77 Moroccan companies recognized for their CSR practices by the General Confederation of Moroccan Enterprises, demonstrating their commitment to social and environmental responsibility. Data were collected through a structured

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19

Shin, Ilhang, and Sorah Park. "Integration of enterprise risk management and management control system: based on a case study." Investment Management and Financial Innovations 14, no. 1 (2017): 19–26. http://dx.doi.org/10.21511/imfi.14(1).2017.02.

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This paper aims to discuss the concepts and methodological issues of enterprise risk management (ERM). The case study of company A shows that ERM has been implemented and integrated with management control as a means of monitoring its subsidiaries. First, ERM system was implemented through comprehensive review of corporate risk policies, risk management processes, roles and responsibilities, and risk culture. Second, company A integrated ERM with the existing management control system in order to evaluate the risk underlying the current management activities. Finally, ERM implementation was ex

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20

Vosselman, E. G. J. "Management accounting en management control: theoretische perspectieven." Maandblad Voor Accountancy en Bedrijfseconomie 70, no. 7/8 (1996): 361–72. http://dx.doi.org/10.5117/mab.70.20687.

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21

van Iwaarden, Jos, Ton van der Wiele, Roger Williams, and Barrie Dale. "A management control perspective of quality management." International Journal of Quality & Reliability Management 23, no. 1 (2006): 102–12. http://dx.doi.org/10.1108/02656710610637578.

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22

Vosselman, E. G. J. "Management accounting en management control: theoretische perspectieven." Maandblad Voor Accountancy en Bedrijfseconomie 70, no. (7/8) (1996): 361–72. https://doi.org/10.5117/mab.70.20687.

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23

Agyemang, Gloria, and Jane Broadbent. "Management control systems and research management in universities." Accounting, Auditing & Accountability Journal 28, no. 7 (2015): 1018–46. http://dx.doi.org/10.1108/aaaj-11-2013-1531.

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Purpose – The purpose of this paper is to examine the management control systems developed by universities and groups within them, to manage research within UK University Business and Management Schools. Specifically, the paper analyses how universities develop their internal management control systems in response to an externally imposed regulatory system. It also provides an agenda for future research. Design/methodology/approach – The paper uses a middle range approach to consider the UK Research Excellence Framework (REF) and the previous Research Assessment Exercises. It uses the language

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24

Moe, Ronald C., and James G. Benze. "Presidential Management or Control?" Public Administration Review 49, no. 3 (1989): 298. http://dx.doi.org/10.2307/977021.

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25

REMINGTON, R., and P. HEMMINGS. "PROJECT MANAGEMENT AND CONTROL." Proceedings of the Institution of Civil Engineers - Civil Engineering 102, no. 6 (1994): 9–13. http://dx.doi.org/10.1680/icien.1994.27265.

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26

Young, S. Mark, Robert N. Anthony, Anthony G. Hopwood, Robert S. Kaplan, and Ken A. Merchant. "The Management Control Function." Journal of Marketing 55, no. 1 (1991): 106. http://dx.doi.org/10.2307/1252207.

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27

Freeman, Jim, and C. D. J. Waters. "Inventory Control and Management." Journal of the Operational Research Society 44, no. 3 (1993): 316. http://dx.doi.org/10.2307/2584204.

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28

Claes, P. C. M. "Management control bij waardemanagement." Maandblad Voor Accountancy en Bedrijfseconomie 83, no. 1 (2009): 25–34. http://dx.doi.org/10.5117/mab.83.10876.

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In deze periode waar bedrijfsprestaties en beurskoersen onder hoogspanning staan als gevolg van de kredietcrisis, zou prestatiemanagement hoog op de agenda moeten staan. Dit artikel gaat in op hoe het sturen op economische waarde (Value-based Management – VBM) in het management control systeem wordt ingebed. Het blijkt uit casusonderzoek bij vijf Nederlandse ondernemingen, dat door de implementatie van VBM één uniforme maatstaf en taal ontstaat, waardoor onderlinge vergelijkbaarheid en communicatie toenemen binnen de organisatie. Daarnaast zijn accountability en controllability van value drive

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29

Van Helden, Jan, and J. Hendriks-Gusc. "Cultuur en management control." Maandblad Voor Accountancy en Bedrijfseconomie 83, no. 10 (2009): 350–57. http://dx.doi.org/10.5117/mab.83.11860.

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Dit artikel bevat een literatuurverkenning over de relatie tussen landscultuur en management control systemen van ondernemingen. Een duidelijke ‘body of knowledge’ blijkt nog niet te bestaan. Dit komt omdat theorieën onvoldoende zijn ontwikkeld of uiteenlopend zijn geoperationaliseerd. Bovendien, vaak ontbreken replicatiestudies. Daarnaast beoogt het artikel suggesties voor nieuw onderzoek op dit terrein aan te dragen. Zo wordt gesuggereerd om, naast het bestaande onderzoek dat sterk is gebaseerd op vergelijkingen tussen landen gedurende een zelfde tijdsperiode, onderzoeken te doen met een lon

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30

Tillema, K. H. "Motivatie door management control." Maandblad Voor Accountancy en Bedrijfseconomie 86, no. 9 (2012): 338–44. http://dx.doi.org/10.5117/mab.86.21907.

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Management control gaat over het besturen en beheersen van organisaties. Van origine kent het veel instrumentele vormen, waarbij het accent ligt op sturen, regelen, beheersen en controleren. Ze gaan uit van stabiliteit en voorspelbaarheid. Gaandeweg is er meer aandacht gekomen voor organische vormen, waarin continu sprake is van het meebewegen met ontwikkelingen in de organisatie. Daardoor zijn ook de effecten van management control op gedrag in de belangstelling gekomen. Relatief veel onderzoek is gericht op de vraag hoe voorkomen kan worden dat management control de motivatie van betrokkenen

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31

Hang, Paul Leung Kin, and Creamy Kong. "Heritage Management and Control." Journal of Quality Assurance in Hospitality & Tourism 2, no. 1-2 (2001): 105–17. http://dx.doi.org/10.1300/j162v02n01_07.

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32

Saroja, S. "Management Control in Government." Indian Journal of Public Administration 41, no. 2 (1995): 169–88. http://dx.doi.org/10.1177/0019556119950203.

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33

Maggina, Anastasia G. "Management control: a review." International Journal of Managerial and Financial Accounting 1, no. 3 (2009): 225. http://dx.doi.org/10.1504/ijmfa.2009.025053.

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34

Modell, Sven. "Bundling management control innovations." Accounting, Auditing & Accountability Journal 22, no. 1 (2009): 59–90. http://dx.doi.org/10.1108/09513570910923015.

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35

Su, Sophia, Kevin Baird, and Herbert Schoch. "Management control system effectiveness." Pacific Accounting Review 27, no. 1 (2015): 28–50. http://dx.doi.org/10.1108/par-06-2012-0022.

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Purpose – This study aims to examine the association between the use of three types of controls (input, behaviour and output) with the level of employee organisational commitment (EOC) across organisational life cycle (OLC) stages. Design/methodology/approach – Data were collected by a survey questionnaire from a random sample of 343 general managers in Australian manufacturing business units. Findings – The level of EOC was found to be highest in growth and revival stage units, suggesting that EOC relates to the level of innovation. The analysis revealed that the types of controls were signif

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36

O'Grady, Winnie, Paul Rouse, and Cathy Gunn. "Synthesizing management control frameworks." Measuring Business Excellence 14, no. 1 (2010): 96–108. http://dx.doi.org/10.1108/13683041011027481.

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PurposeThe purpose of this paper is to investigate the holistic nature of control systems to understand how they operate across organizational levels and manage change.Design/methodology/approachThis paper takes an analytical approach using the viable system model (VSM) to assess the two main frameworks of control reported in the accounting literature.FindingsThe VSM provides an elegant framework for management control systems with explicit consideration of: multiple levels of control, communication channels, interactions with the environment, and the mechanisms for attaining balance between s

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37

Quintaliani, G., and S. Cencetti. "Management and Quality Control." International Journal of Artificial Organs 21, no. 11 (1998): 762–66. http://dx.doi.org/10.1177/039139889802101112.

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38

Freeman, Jim. "Inventory Control and Management." Journal of the Operational Research Society 44, no. 3 (1993): 316–17. http://dx.doi.org/10.1057/jors.1993.59.

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39

OSAKA, Hideo. "Flow Control and Management." Transactions of the Japan Society of Mechanical Engineers Series B 63, no. 605 (1997): 2–8. http://dx.doi.org/10.1299/kikaib.63.605_2.

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40

Herremans, Irene M., and Robert G. Isaac. "Management planning and control." Learning Organization 12, no. 4 (2005): 313–29. http://dx.doi.org/10.1108/09696470510599109.

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41

Jackson, Dr Stephen G., and Dr Joe D. Pagan. "Control colic through management." Journal of Equine Veterinary Science 12, no. 6 (1992): 341. http://dx.doi.org/10.1016/s0737-0806(06)81354-7.

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42

Watson, Robert. "Accounting for management control." British Accounting Review 23, no. 3 (1991): 267–68. http://dx.doi.org/10.1016/0890-8389(91)90092-g.

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43

Fried, Andrea, Uwe Götze, Klaus Möller, and Paulo Pecas. "Innovation and management control." Journal of Management Control 28, no. 1 (2017): 1–4. http://dx.doi.org/10.1007/s00187-017-0246-9.

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44

Paterson, John Beattie. "Project Management and Control." Journal of Advanced Nursing 21, no. 1 (1995): 195–96. http://dx.doi.org/10.1046/j.1365-2648.1995.21010191-10.x.

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45

Glazunova, Elena Z., Elizaveta A. Muratkina, and Alla D. Kholopova. "AUTOMATION OF MANAGEMENT CONTROL." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/2, no. 132 (2022): 115–21. http://dx.doi.org/10.36871/ek.up.p.r.2022.12.02.013.

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Theoretical and organizational issues of control processes management at enterprises using automation are considered. The main problems of the introduction and use of information technologies for management audit are identified. The description of the main problem in the field of control management is clearly presented – the lack of functional software. The main requirements and stages of implementation of the automated accounting system and comprehensive control of enterprises are described.

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46

Alfky, Omran. "Control of corporate management." International Journal of Scientific and Research Publications 12, no. 10 (2022): 5–8. http://dx.doi.org/10.29322/ijsrp.12.10.2022.p13003.

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47

Meyer, Matthias. "Management Control in Unternehmenskooperationen." Controlling & Management 52, no. 5 (2008): 333–35. http://dx.doi.org/10.1007/s12176-008-0096-2.

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48

Gelders, L. F. "Inventory control and management." European Journal of Operational Research 62, no. 3 (1992): 386–87. http://dx.doi.org/10.1016/0377-2217(92)90136-w.

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49

ALAMI, Saad. "hospital management control system." Journal of Academic Finance 9, no. 2 (2018): 104–14. http://dx.doi.org/10.59051/joaf.v9i2.132.

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The great importance has been attached to the steering of hospital performance, by the WHO and the Moroccan Ministry of Health, so hospitals, and more specifically university hospitals, have opted for an effective mode of control and for a results-based management targeting performance while taking into account the social dimension and non-market activity of public hospitals. Our problem is: what are the contributions of the management control system for public hospitals? To understand this problem, we based ourselves on a study by interviews with hospital officials. Our findings and conclusio

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50

Fong, Wilfred W. "Database management and control." Information Processing & Management 29, no. 6 (1993): 797–99. http://dx.doi.org/10.1016/0306-4573(93)90112-q.

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