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Artículos de revistas sobre el tema "Managerial control"

Autor: Grafiati

Publicado: 4 de junio de 2021

Última modificación: 25 de julio de 2025

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1

Arthur, V. Kuchumov, V. Pecheritsa Elena, and M. Vorontsova Aleksandra. "Risks of managerial control at service enterprises." Economic Consultant 30, no. 2 (2020): 4–12. https://doi.org/10.46224/ecoc.2020.2.1.

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With the increase in the number of enterprises in the non-governmental sector of the economy, a characteristic feature of which is the expansion of the boundaries of financial independence and their simultaneous and full responsibility for the results of economic activity, special importance is given to the methods of managerial control in the organization. Competitiveness and financial performance of an enterprise depend on the effective managerial control. At present, when one economic crisis replaces another, questions of the correctness of managerial decisions and the formation of financia

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2

Mullakhmetov, Khanif. "Control in the system of managerial decisions procedures: a conceptual view." Problems and Perspectives in Management 14, no. 3 (2016): 203–15. http://dx.doi.org/10.21511/ppm.14(3-1).2016.07.

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The aim of this study is to investigate the role of control and develop the common approaches to the control in a key area of management – the organization of the process of preparation, adoption and implementation of managerial decisions, which could serve as the basis for creating and maintaining an efficient system of control in organizations and a reference for solving problems in a variety of managerial situations. The structured analysis of the necessary and sufficient set of stages (phases) and the procedures of development, adoption and implementation of managerial decisions that ensur

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3

Raelin, Joseph A. "The End of Managerial Control?" Group & Organization Management 36, no. 2 (2010): 135–60. http://dx.doi.org/10.1177/1059601110391252.

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4

Bartollas, Clemens, Stuart J. Miller, and Simon Dinitz. "Managerial Styles and Institutional Control." Youth Violence and Juvenile Justice 5, no. 1 (2007): 57–70. http://dx.doi.org/10.1177/1541204006295165.

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5

Stulz, RenéM. "Managerial control of voting rights." Journal of Financial Economics 20 (January 1988): 25–54. http://dx.doi.org/10.1016/0304-405x(88)90039-6.

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6

Hirota, Shinichi, and Kohei Kawamura. "Managerial control inside the firm." Journal of the Japanese and International Economies 21, no. 3 (2007): 324–35. http://dx.doi.org/10.1016/j.jjie.2006.08.003.

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7

Rantakari, Heikki. "Employee Initiative and Managerial Control." American Economic Journal: Microeconomics 4, no. 3 (2012): 171–211. http://dx.doi.org/10.1257/mic.4.3.171.

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I analyze the impact of managerial involvement and the allocation of authority on employee initiative in a setting where both a manager and an employee can originate new ideas for implementation. I show that employee initiative is maximized through the combination of formal authority and limited but positive levels of involvement by the manager, a result which thus qualifies the motivational advantages of both formal delegation and a hands-off management strategy. This result arises through an indirect monitoring role played by managerial involvement that has been absent in previous frameworks

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8

Dermer, J. D., and R. G. Lucas. "The illusion of managerial control." Accounting, Organizations and Society 11, no. 6 (1986): 471–82. http://dx.doi.org/10.1016/0361-3682(86)90031-0.

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9

Scherer, F. M. "Managerial Control and Executive Compensation." Review of Industrial Organization 56, no. 2 (2019): 315–27. http://dx.doi.org/10.1007/s11151-019-09691-9.

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10

McKenna, Steve, Lucia Garcia‐Lorenzo, and Todd Bridgman. "Managing, managerial control and managerial identity in the post‐bureaucratic world." Journal of Management Development 29, no. 2 (2010): 128–36. http://dx.doi.org/10.1108/02621711011019260.

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11

Gomez-Mejia, L. R., H. Tosi, and T. Hinkin. "MANAGERIAL CONTROL, PERFORMANCE, AND EXECUTIVE COMPENSATION." Academy of Management Journal 30, no. 1 (1987): 51–70. http://dx.doi.org/10.2307/255895.

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12

Gomez-mejia, Luis R., Henry Tosi, and Timothy Hinkin. "Managerial Control, Performance, and Executive Compensation." Academy of Management Journal 30, no. 1 (1987): 51–70. http://dx.doi.org/10.5465/255895.

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13

Chapman, Paul. "Managerial Control Strategies in Small Firms." International Small Business Journal: Researching Entrepreneurship 17, no. 2 (1999): 75–82. http://dx.doi.org/10.1177/0266242699172005.

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14

Banerjee, Ajeyo, and James E. Owers. "Managerial incentives and corporate control auctions." Managerial and Decision Economics 14, no. 4 (1993): 295–309. http://dx.doi.org/10.1002/mde.4090140403.

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15

Kráčmar, Jan, and Miroslav Uhliar. "THE IMPACT OF CONTROL PROCESSES ON MANAGERIAL DECISION MAKING." Problems of Management in the 21st Century 3, no. 1 (2012): 43–52. http://dx.doi.org/10.33225/pmc/12.03.43.

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Control and managerial decision function activities have an important share in the managerial work. The paper The Impact of Control Processes on Managerial Decision Making describes the share of managerial control and decision function on the total managerial work. It also evaluates the influence of control activities on the decision making functions of different -level managers in questioned companies doing business in Slovak Republic. The results were obtained thanks to the surveying method. 392 participants took part in the research, which was made in two phases (in 2008 and 2010). The find

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16

Putra, Aditya Halim Perdana Kusuma, and E. Elpisah. "Effect of Internal Control System and Reward System on Managerial Performance with Locus of Control as Moderating Variable in Banking." Golden Ratio of Data in Summary 3, no. 1 (2023): 01–06. http://dx.doi.org/10.52970/grdis.v3i1.218.

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This study aims to: (1) assess the effect of the internal control system on managerial performance, (2) To assess the effect of the reward system on managerial performance (3) assess the effect of the internal control system on managerial performance with the locus of control as a moderating variable; (4) To assess the effect of the reward system on managerial performance with the locus of control as a moderating variable. This study uses primary data through a survey of 36 managers divided into three groups in each pre-determined sub-branch office at Mandiri Bank, Indonesian People's Bank, St

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17

Veld, Monique, Judith H. Semeijn, and Tinka van Vuuren. "Career control, career dialogue and managerial position." Career Development International 21, no. 7 (2016): 697–712. http://dx.doi.org/10.1108/cdi-04-2016-0047.

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Purpose The purpose of this paper is to examine three-way interactions among career control, career dialogue and managerial position in predicting perceived employability. The authors expected that participation in career dialogue strengthens the positive relationship between career control and employability. Furthermore, the authors expected that managers benefit more from career dialogue than employees. Hence, the relationship between career control and employability was expected to be strongest when employees engage in career dialogue and hold a managerial position. Design/methodology/appro

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18

Pîrvuţ, Valentin, and Alin Teodor Huseraş. "Theoretical Aspects Regarding Internal Managerial Control in Military Organizations." Land Forces Academy Review 22, no. 1 (2017): 65–71. http://dx.doi.org/10.1515/raft-2017-0010.

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Abstract The goal of this paper is to offer synthetically theoretical support regarding the exertion of internal managerial control in the state’s public institutions. The activity of managerial control must be understood and regarded as an activity integrating all forms of control exercised at the level of the institution with a view to ensuring a better functioning of the managerial sphere, making the managerial act accountable at every level and structure. Once the internal managerial control is implemented, the responsibility of management is that of identifying all the deviations from the

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19

Fatmah, Anggun Alifia, and Dahlia Tri Anggraini. "Determinan Kinerja Manajerial Dimoderasi Locus of Control." Jurnal Akuntansi dan Governance 3, no. 1 (2022): 29. http://dx.doi.org/10.24853/jago.3.1.29-44.

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This research to determine the effect of participatory budgeting, clarity of budget targets, and organizational commitment to managerial performance with locus of control as a moderating variable. By using nonprobability sampling technique and purposive sampling method, the researcher distributed questionnaires to 67 respondents including supervisors, managers, and senior managers at PT Tiki Jalur Nugraha Ekakurir (JNE) in the DKI Jakarta area. The data analysis technique uses moderated regression analysis with SPSS Version 23. This study shows that participatory budgeting, clarity of budget t

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20

Chen, Suyun, Zongze Li, Binbin Han, and Hengyun Ma. "Managerial ability, internal control and investment efficiency." Journal of Behavioral and Experimental Finance 31 (September 2021): 100523. http://dx.doi.org/10.1016/j.jbef.2021.100523.

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21

Roberts, June. "Where ethical codes meet with managerial control." Psychodynamic Counselling 3, no. 1 (1997): 83–88. http://dx.doi.org/10.1080/14753639708411299.

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22

Walder, Andrew G. "From Control to Ownership: China's Managerial Revolution." Management and Organization Review 7, no. 1 (2011): 19–38. http://dx.doi.org/10.1111/j.1740-8784.2009.00171.x.

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Over the past decade, the ownership and control of China's corporate sector has finally begun to depart fundamentally from patterns typical in the socialist past. Students of corporate governance have watched these changes with an intense curiosity about their impact on firm performance. Students of comparative economic institutions have examined them for hints of a new variety of Asian capitalism and have sought to anticipate China's international competitiveness and impact. But these changes potentially will create a new corporate elite with greater compensation, personal wealth, and indepen

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23

Thompson, Paul, and Diane van den Broek. "Managerial control and workplace regimes: an introduction." Work, Employment and Society 24, no. 3 (2010): 1–12. http://dx.doi.org/10.1177/0950017010384546.

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24

Park, KoEun, Surjit Tinaikar, and Yong-Chul Shin. "Managerial control divergence and analysts’ information precision." Corporate Governance: An International Review 25, no. 5 (2017): 294–311. http://dx.doi.org/10.1111/corg.12210.

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25

Bogotch, Ira E., Paul Williams, and Jim Hale. "School managerial control: validating a social concept." Journal of Educational Administration 33, no. 1 (1995): 44–62. http://dx.doi.org/10.1108/09578239510077052.

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26

Wang, Wenyu, and Yufeng Wu. "Managerial control benefits and takeover market efficiency." Journal of Financial Economics 136, no. 3 (2020): 857–78. http://dx.doi.org/10.1016/j.jfineco.2019.11.003.

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27

Felstead, Alan, Nick Jewson, and Sally Walters. "Managerial Control of Employees Working at Home." British Journal of Industrial Relations 41, no. 2 (2003): 241–64. http://dx.doi.org/10.1111/1467-8543.00271.

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28

Kuchumov, Arthur V., Elena V. Pecheritsa, and Aleksandra M. Vorontsova. "Risks of managerial control at service enterprises." Economic Consultant 30, no. 2 (2020): 4–12. http://dx.doi.org/10.46224/ecoc.2020.2.1.

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29

Wilson, Francis. "Managerial control strategies within the networked organization." Information Technology & People 8, no. 3 (1995): 57–72. http://dx.doi.org/10.1108/09593849510098271.

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30

GAO, SIMON. "GLOBAL ACCOUNTING AND CONTROL—A MANAGERIAL EMPHASIS." British Accounting Review 34, no. 3 (2002): 287–88. http://dx.doi.org/10.1006/bare.2002.0196.

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31

Hurloiu, Lăcrămioara-Rodica, Elena Burtea, and Bianca-Florentina Preda. "Organizing Inspections Regarding Managerial Internal Control and Preventive Financial Control." Procedia Economics and Finance 16 (2014): 275–80. http://dx.doi.org/10.1016/s2212-5671(14)00801-6.

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32

Travaglione, Antonio, Brenda Scott-Ladd, Justin Hancock, and Joshua Chang. "Managerial support." Journal of General Management 43, no. 1 (2017): 24–32. http://dx.doi.org/10.1177/0306307017723313.

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This study investigates how Australian employees perceive managerial support and the influence of union membership on their perception of managerial support using data from 4124 employed persons in Australia across a range of industry sectors. The results indicate that employee perceptions of the work environment (control over working hours, job security, pay equity and safety) influence their perceptions of managerial support, regardless of union membership. The findings imply that managers have a critical role to play in supporting the needs of employees, particularly as organizations confro

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33

Ji, Amy E. "Internal Control Weakness and Managerial Myopia: Evidence from SOX Section 404 Disclosures." ACRN Journal of Finance and Risk Perspectives 8, no. 1 (2019): 71–83. http://dx.doi.org/10.35944/jofrp.2019.8.1.004.

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Problem/ Relevance: Managerial myopia is an important issue of interests to academics, practitioners, and regulators as managers have been condemned for their obsession with short-term earnings and myopic investment decisions that sacrifice firms’ long term value for shareholders. This article contributes by examining whether the quality of firms’ internal controls over financial reporting (ICFR) is associated with managerial myopia. Research Objective/ Questions: The purpose of this study is to examine whether managers in firms reporting material internal control weaknesses (ICW) under Sectio

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34

Barra, Roberta Ann. "The Impact of Internal Controls and Penalties on Fraud." Journal of Information Systems 24, no. 1 (2010): 1–21. http://dx.doi.org/10.2308/jis.2010.24.1.1.

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ABSTRACT: Little prior research exists on the parameters of internal control activities. The Sarbanes-Oxley Act of 2002 (SOX 2002) makes identifying the properties of these parameters under various conditions important. In this paper, an analytical/reliability engineering methodology is used to investigate the relative impact of penalties versus other types of internal controls on managerial and non-managerial employees’ propensity to commit fraud. Ceteris paribus, increasing required effort with internal controls and/or increasing employee penalties, increases the minimum amount stolen when a

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35

Buckareff, Andrei A. "Acceptance and Managerial Doxastic Agency." Grazer Philosophische Studien 99, no. 3 (2022): 359–78. http://dx.doi.org/10.1163/18756735-00000172.

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Abstract Managerial doxastic agency is one species of indirect doxastic agency. In this article, the author builds on some earlier work and sketches an account of managerial doxastic agency. In particular, he argues that fairly robust doxastic agency can be exercised by performing metamental actions of non-doxastically accepting propositions as true as part of a general strategy involving various means of mental control. That the sort of control counts as a form of internal control and, hence, as a form of genuine doxastic agency is defended against an objection.

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36

Hayon, Paulus Peka. "KEJELASAN SASARAN ANGGARAN DAN SISTIM PENGENDALIAN AKUNTANSI TERHADAP KINERJA MANAJERIAL DENGAN MOTIVASI SEBAGAI VARIABEL MODERATING." JURNAL ILMU EKONOMI & SOSIAL 7, no. 1 (2016): 28–39. http://dx.doi.org/10.35724/jies.v7i1.457.

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The aims of the research are to investigate and analyze 1) the effect of the clarity budget goal on the managerial performance of local government, 2) the effect of accounting control system on the managerial performance of local government, 3) the simultaneous effect of the clarity of budget goal, accounting control system, and work motivation on managerial performance, 4) the effect of motivation as the moderating variable that makes the correlation between the clarity of budget goal and accounting control system strong on the managerial performance of local government. The population of the

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37

Putri, Marliya Eka, and Onsardi Onsardi. "PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL DI PERUMDA TIRTA HIDAYAH KOTA BENGKULU." Jurnal Entrepreneur dan Manajemen Sains (JEMS) 5, no. 2 (2024): 558–70. http://dx.doi.org/10.36085/jems.v5i2.6410.

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Manager participation in budget preparation and clarity of budget targets can influence performance with an effective internal control system. Research objectives (1) to determine the effect of the internal control system on managerial performance (2) to determine the effect of clarity of budget targets on managerial performance, (3) to determine the effect of the internal control system and clarity of budget targets on managerial performance. The research was carried out at Perumda Tirta Hidayah, Bengkulu City. Respondents were all 47 managerial people. Data collection used a Google Form ques

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38

Bollinger, John G. "Managerial engineering." Journal of Manufacturing Systems 5, no. 1 (1986): 74–76. http://dx.doi.org/10.1016/0278-6125(86)90072-5.

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39

Safari Gerayli, Mehdi, Mohammadreza Abdoli, Hasan Valiyan, and Ali Damavandi. "Managerial overconfidence and internal control weaknesses: evidence from Iranian firms." Accounting Research Journal 34, no. 5 (2021): 475–87. http://dx.doi.org/10.1108/arj-02-2020-0043.

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Purpose The characteristic of managers’ personality is a key factor in their decision-making. One of the most important personality characteristic of managers is overconfidence. Overconfident managers have false trust about their abilities and have a positive view of the firm’s future performance. Thus, the purpose of this study is to investigate the association between managerial overconfidence and internal control weaknesses (ICW) of the firms listed on the Tehran Stock Exchange (TSE). Design/methodology/approach Sample includes the 480 firm-year observations from companies listed on the TSE

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40

Guo, Mingyuan, and Shuyu Shen. "Managerial Shareholding and CSR: Does Internal Control Quality Matter?—Evidence from China." Sustainability 11, no. 15 (2019): 4206. http://dx.doi.org/10.3390/su11154206.

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This paper uses the data of Corporate Social Responsibility (CSR) performance of A-share listed companies in China from 2013–2017 as sample to study on the impacts of managerial shareholding on CSR performance. By dividing the sample into mandatory disclosure group and voluntary disclosure group, we first empirically test the impacts of managerial shareholding on CSR performance. Then, we discuss the role of internal control quality in the impacts of managerial shareholding on CSR performance. Panel data models are employed in the empirical research and robust test. The empirical results show

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41

Agustina Dwita Sari, Sri Luayyi, and Puji Rahayu. "Pengaruh Sistem Akuntansi Manajemen, Sistem Pengendalian Manajemen, Motivasi dan Kmitmen Organisasi Terhadap Kinerja Manajerial." Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi 2, no. 1 (2023): 238–48. http://dx.doi.org/10.61132/rimba.v2i1.563.

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This research aims to determine the influence of management accounting systems, management control systems, motivation and organizational commitment on the managerial performance of PT Wonojati Wijoyo. This case study was conducted at PT Wonojati Wijoyo in 2019-2021 which consists of variables (X) including: management accounting system, management control system, motivation, organizational commitment, variable (Y) managerial performance. The sampling technique uses a saturated sampling technique. The results of this research show that H1 the management accounting system has a significant effe

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42

Juwita, Rukmi, and Mutimmatul Adzkhiyah. "Internal Control And Organizational Culture in the Improvement of Managerial Performance." TRIKONOMIKA 16, no. 2 (2017): 68. http://dx.doi.org/10.23969/trikonomika.v16i2.493.

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This research aimed to measure the influence of internal control and organizational culture in managerial performance. Data were obtained through questionnaires with sample of 46 from 84 SKPD in Banyumas Regency using purposive sampling technique. Data processing used is multiple linear regressions. The results showed that internal control and organizational culture simultaniously had a significant effect to managerial performance of government. Partially, internal control had significant effect while organizational culture had no significant effect on managerial performance of government. The

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43

Yeheskel, Orly, and Shlomo Globerson. "The Impact of the Fourth Industrial Revolution on Organizational Control." International Journal of Human Resource Studies 10, no. 4 (2020): 255. http://dx.doi.org/10.5296/ijhrs.v10i4.17954.

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The disruption and chaos experienced by businesses and other organizations during the fourth industrial revolution, which have intensified during the Corona epidemic, are creating major managerial challenges for executives and organizations, forcing them to operate in a volatile, uncertain. Such a situation requires a more sophisticated approach that includes swift and flexible managerial and response mechanisms, alongside mechanisms based on continuity and order, and the appropriate modifications to the managerial and organizational systems.The article presents perspectives and insights relat

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44

Murthi, B. P. S., Kannan Srinivasan, and Gurumurthy Kalyanaram. "Controlling for Observed and Unobserved Managerial Skills in Determining First-Mover Market Share Advantages." Journal of Marketing Research 33, no. 3 (1996): 329–36. http://dx.doi.org/10.1177/002224379603300307.

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Empirical research on pioneering advantage establishes a strong association between pioneering and market share. Researchers, however, suggest that managerial skills may account for the relationship and underscore the need to control for such skills. The authors develop efficiency measures to represent a firm's managerial skills, employing the data envelopment analysis framework as well as a regression-based approach. Furthermore, they account for unobserved, firm-specific factors that include unobserved managerial skills. With such systematic control for observed and unobserved managerial ski

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45

Rötzel, Peter G., Alexander Stehle, Burkhard Pedell, and Katrin Hummel. "Integrating environmental management control systems to translate environmental strategy into managerial performance." Journal of Accounting & Organizational Change 15, no. 4 (2019): 626–53. http://dx.doi.org/10.1108/jaoc-08-2018-0082.

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Purpose This study aims to investigate the role of environmental management control systems as mechanisms to translate environmental strategy into environmental managerial performance. Design/methodology/approach Based on survey data from 218 firms, the authors test a structural equation model. Findings The results show that environmental management control systems mediate the relationship between environmental strategy and environmental managerial performance. Moreover, the level of integration between regular and environmental management control systems significantly impacts the relationship

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46

Machida, Ryota, and Tomoki Oshika. "Perception of the Controllability Principle and its Consequences for Budgetary Control." Asia-Pacific Management Accounting Journal 16, no. 3 (2021): 359–81. http://dx.doi.org/10.24191/apmaj.v16i3-14.

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In this study, we empirically examined the following three relationships through quantitative analysis of web-based survey data collected from managers of Japanese firms. First, we examined the relationship between managers’ perceptions of controllability and budget use. Second, we examined the relationship between budget use and altruistic behavior. Third, based on managers’ perceptions of controllability, we examined the relationship between altruistic behavior and managerial performance. Structural equation modeling revealed that not only did perception of low controllability by managers pr

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47

Suharwini, Ni Nengah, Akram Akram, and Lalu M. Furkan. "Pengaruh Audit Manajemen Dan Kualitas Pengendalian Intern Terhadap Kinerja Manajerial Dengan Good Corporate Governance Sebagai Variabel Moderasi." JURNAL SOSIAL EKONOMI DAN HUMANIORA 8, no. 3 (2022): 365–74. http://dx.doi.org/10.29303/jseh.v8i3.114.

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This study aims to analyze the effect of management audit and the quality of internal control on managerial performance with good corporate governance as a moderating variable. The population of this study were 106 managerial level officials and auditors at PT Bank NTB Syariah. The data analysis tool uses an interaction test. The results show that management audit and quality of internal control have a significant effect on managerial performance, but good corporate governance if it is a moderating variable does not strengthen the influence of management audit and quality of internal control o

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48

Ezzat, Adnan. "National Cancer Control Programmes, Policies and Managerial Guidelines." Annals of Saudi Medicine 16, no. 3 (1996): 358. http://dx.doi.org/10.5144/0256-4947.1996.358b.

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49

Chuvashlova, M., and V. Nikolaev. "Efficiency of Managerial Control Systems: The Optimal Model." EUROPEAN RESEARCH STUDIES JOURNAL XXI, Issue 3 (2018): 675–89. http://dx.doi.org/10.35808/ersj/1092.

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50

Fogsgaard, Morten Kusk, and Claus Westergaard Elmholdt. "Managerial care and control through quantified self technologies." Academy of Management Proceedings 2018, no. 1 (2018): 18719. http://dx.doi.org/10.5465/ambpp.2018.18719abstract.

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