Organisational Life Cycle Stages and Management Control Systems in Service Organisations

Auzair, Sofiah Md

doi:10.5539/ijbm.v5n11p56

Cited by 18 publications

(16 citation statements)

References 58 publications

(40 reference statements)

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“…The challenge for most important service organizations is addressing unique attributes that can prompt troubles in quality control, performance measurement and cost control (Auzair, 2010). Mature mass service companies place a more bureaucratic accentuation on management control systems than professional service firms.…”

Section: Contingency Theorymentioning

confidence: 99%

The Effect of Budget Participation to Budgetary Slack With External Pressure as Moderating Variable

Rifqi¹,

Subekti²,

Rahman³

2017

JABE

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Abstract:This study aims to examine empirically the effect of budget participation on budgetary slack and the influence of external pressure as a moderating of the relationship between budget participation and budgetary slack in Probolinggo Municipal Government. The sample was 105 employees participated in the budgeting process at 40 Local Government Units (LGU) in Probolinggo Municipal Government. This study was using multiple linear regression. The outcomes indicated that the greater level of employee participation in the preparation of the budget, the budgetary slack will be reduced. Unfortunately, this study was not able to prove that the interaction between budget participation and external pressure strengthen the relationship between budget participation and budgetary slack. Yet, external pressure can reduce budgetary slack.

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Section: Contingency Theorymentioning

confidence: 99%

The Effect of Budget Participation to Budgetary Slack With External Pressure as Moderating Variable

Rifqi¹,

Subekti²,

Rahman³

2017

JABE

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“…However, interest in service business growth has increased in recent years; moreover, the number of empirically based stage models that focus on service business has increased. A recent meta-analysis by Muhos et al (2017) provides a synthesis of nine recent empirically based service-business-focused stages-of-growth models (see Auzair 2010;Empson 2012;Ferreira et al 2011;Greiner and Malernee 2005;Masurel and Van Montfort 2006;Shim et al 2000;Teeter and Whelan-Berry 2008;Van Tonder and McMullan 2010;Witmeur and Fayolle 2011). This metaanalysis integrates the results of these models into a four-stage framework with reference to the early stages of service-based companies.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

Management priorities of digital health service start-ups in California

et al. 2018

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Digitalisation has revolutionised health service delivery, which has provided global business opportunities for start-ups that specialise in digital innovations. Such start-ups challenge the traditional healthcare service industry by introducing radical and sustainable innovations in the agile product development cycle and the creative acquisition of resources within their networks. Starting up is the most critical period in establishing a new digital health service company. However, little is known about the critical early growth processes of newly established digital healthcare service businesses. The aim of this study is to clarify the experience-based priorities of managers of digital health service businesses in California during the critical start-up stage. Based on this multiple case study, the qualitative and contextual characteristics of growth in California-based digital health service start-ups were clarified, and a framework of management priorities was formed. Network management is a high priority in digital service start-ups that are focused on bringing radical innovations to the complex and hard-to-access market where fundraising is an integral part of success.

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“…Abernethy and Stoelwinder’s (1995) study of controls in complex work organizations (teaching hospitals), Abernethy and Brownell’s (1997) study of controls in research and development organizations and Kirsch’s (1997) study of controls in information systems project management draw on Merchant’s conceptualizations. These studies are based on ‘professional service organizations’ (Auzair, 2010; Auzair & Langfield-Smith, 2005) and not traditional manufacturing organizations. Professional service organizations are more akin to the educational institutions as teachers are considered professionals (Broadbent & Laughlin, 1997).…”

Section: Literature Reviewmentioning

confidence: 99%

Management Controls of Teachers—Scale Development and Validation

Baid¹,

Rao

2017

Global Business Review

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Teachers are an important determinant of school outcomes, and their behaviour and actions need to be controlled to ensure desired performance. New public management (NPM) and new institutional theory propose that practices used by ‘for profit’ organizations should also be adopted by ‘not for profit’ organizations, which also include schools. Anthony’s (1965) model of management control has been applied to schools but has been found to have loose coupling with outcomes. This article proposes a scale that covers both formal and informal controls and is contextual. Second, it uses Merchant’s (1998, p. 14) ‘objects of control’ framework to develop such a scale for private unaided schools. An instrument has been developed by operationalizing constructs of action controls, result controls, personnel controls and cultural controls. Items were drawn from school effectiveness and school improvement literature. Data have been collected from the 10th class teachers of private unaided schools affiliated to a state examination board in India. The scale has met reliability and validity measures and is found appropriate for future use. The instrument will help school managements understand the extent of control in their schools, which control dimensions to focus on, and how these aspects of control influence other dimensions such as teacher’s satisfaction, role stress and school performance.

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Organisational Life Cycle Stages and Management Control Systems in Service Organisations

Cited by 18 publications

References 58 publications

The Effect of Budget Participation to Budgetary Slack With External Pressure as Moderating Variable

The Effect of Budget Participation to Budgetary Slack With External Pressure as Moderating Variable

Management priorities of digital health service start-ups in California

Management Controls of Teachers—Scale Development and Validation

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