PurposeThe purpose of this paper is to investigate the processes involved in implementing a full costing method – the unité de valeur ajoutée (UVA) (added value unit) method – as well as to explore the uses made of it.Design/methodology/approachFirms that adopted the UVA method between 1995 and 2009 were studied by means of semi‐structured interviews with individuals concerned in the firm and with the external consultants. The interviews, which lasted two to three hours, were conducted both during the implementation process and several months later. Secondary data in the form of all the documentation regarding the initial setting up and updating of the method were also collected.FindingsThe main advantages of the UVA method are the fine breakdown of costs, facilitating decision making, and its modest use of resources. Generally, it was adopted by small firms with a “defensive” strategic behaviour. The success of its implementation was largely a result of the strong involvement of management. Nevertheless, it found limited use as a management tool compared to the activity based costing (ABC) method, owing to the small size of the firms that adopted the UVA method.Originality/valueThis research paper is the first to examine the various stages of setting up the UVA method of cost accounting method, by collecting data from users on two occasions, separated by an interval of eight years.
Purpose
The purpose of this paper is to investigate the relationship between organizational control and innovation. The authors address two questions: “First, does the organizational control have a positive impact on innovation within a franchise network? Second, if such positive relationship exists, how we can explain it?”
Design/methodology/approach
The study used a survey data of 106 outlets belonging to franchise networks in France, using partial least squares and mobilizing an analysis of mediating effects.
Findings
Organizational control is positively related to innovation; this positive relationship can be partly explained by the mediating effect of knowledge creation.
Research limitations/implications
Taking care to use appropriate techniques that guarantee a higher response rate (e.g. following up contacts after the initial request, phoning before sending the questionnaire), this study could be extended to other forms of organization, such as cooperatives or MNCs, to generalize the explanation of the positive impact of control on innovation through the mediating effect of knowledge creation.
Practical implications
The empirical results show that control encourages knowledge creation and innovation, which is a strong argument for franchisors to persuade franchisees of the necessity and utility of implementing organizational control. Moreover, the results constitute a practical tool to help managers making decision regarding innovation management. Innovation success can be improved by paying attention to the organizational control and deploying a combination of different control mechanisms including process, outcome and social.
Originality/value
To the authors’ knowledge, this is the first study to investigate both direct and indirect effects of organizational control on innovation. The authors contribute by explaining the complex relationship between control and innovation.
After World War II, different methods were developed to reply to certain limits to the homogeneous section method. The common point of these methods is to provide a more accurate analysis that remains easy to apply. The GP method developed by Georges Perrin is the one that was the most successful. However, despite its advantages, it is surprising that this success was not greater.
Purpose
This paper aims to find out the impact of enabling organizational control on employee affective organizational commitment. Moreover, based on self-determination theory, this paper also explains the process through which this relationship works.
Design/methodology/approach
This paper has adopted an explanatory study using a cross-sectional design. Data was collected from the alumni of a business school in France using a survey strategy. Structural equation modeling has been used to validate the measure and to test the hypotheses.
Findings
The results of this study reveal that there is a positive relationship between enabling organizational controls and employee affective organizational commitment. Moreover, this study also shows that this relationship is mediated by the satisfaction of the need for autonomy.
Practical implications
This study serves as a guide for the management to achieve organizational goals as well as employees’ organizational commitment.
Originality/value
This study enriches the literature in the field of organizational theory by showing the positive effect of enabling organizational control on employees’ affective commitment.
In this article are explored in a theoretical way the determinants of performance of Customer Relationship Management information systems that are established gradually in most of large companies. The approach adopted in this study focuses attention upon two central assumptions: the effect of the systems of CRM is mediated first by an increasing capability of organizational learning, and secondly through better organisational control devices.
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