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"Gleich, Ronald"
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Value in Due Diligence
Value in Due Diligence explores new applications for due diligence including areas such as corporate culture, social responsibility, and innovation. It also examines the due diligence process itself to draw out those elements that provide effective risk and opportunity management as opposed to simple compliance.
eBook
Management control for process orientation: a systematic literature review of configurations and packages
Purpose
Process orientation is important for improving organizational performance. The process view is considered a key enabler of digital transformation, and thus management control systems (MCS) are expected to incorporate this view. However, the existing body of knowledge is fragmented, as different process approaches are often considered independently following a reductionist view of control practices. This paper aims to provide recommendations for further research as well as guidance for practice by a systematic review of the state of research of MC for process orientation. It is based on both a comprehensive view to MC using an MCS package approach and a comprehensive view of process orientation.
Design/methodology/approach
A systematic literature review addressing major types of process orientation approaches was performed by applying the comprehensive MC framework of Malmi and Brown. The results were synthesized and propositions were developed.
Findings
All components of the MC framework, as well as MCS packages, are highly relevant for process orientation. Propositions regarding configurations of MC for process orientation show directions for future research. However, comprehensive considerations of packages and of individual components, especially cultural controls, remain scarce in the literature.
Originality/value
To the best of the authors‘ knowledge, this paper is the first of its kind to provide a comprehensive, structured overview of MC for process orientation, applying a nonreductionist view, based on an MCS Package approach, and consolidating the so far fragmented view of different process approaches.
Journal Article
Determining the optimal level of automation for cash flow forecasts
PurposeThe aim of this paper is to develop an approach for identifying the optimal level of automation by maximizing the level of automation and accuracy while addressing problem areas of forecast quality.Design/methodology/approachWe use a unique set of forecasts planned by six subsidiaries of a multinational corporation to train and test various models. We compare the accuracy of three levels of automation and how they address prevalent forecasting process quality problem areas.FindingsThe findings indicate that accuracy alone is not a sufficient dimension to consider when selecting the optimal level of automation but that forecast process quality areas need to be assessed as well.Research limitations/implicationsThe limitations of this work are the inability to study the effects of our tool’s recommendations, the sample originating from a single company, the use of simple statistical methods and the limited number of dimensions to evaluate forecasts.Practical implicationsFirms should apply the structure offered in this paper to target individual components of the cash flow forecasting process when automating it and use it to structure their discussion, planning and implementation of automation.Originality/valueA novel approach for determining the optimal level of automation for cash flow forecasting combining the human information processing framework of Parasuraman et al. (2000) with the forecast quality problem areas by Fildes and Petropoulos (2015).
Journal Article
Special Issue Editorial “Agile Management”
Agile management approaches are widely considered a panacea to major problems of the current competitive environment. However, the concept of agility needs a sound conceptual foundation and rigorous empirical research to unfold its theoretical and practical relevance. This introduction to the special issue on “Agile Management” illustrates the aim and intent of this issue and provides an overview of the articles included.
Agile Managementansätze werden oft als Allheilmittel zur Überwindung der Herausforderungen eines hochdynamischen Wettbewerbsumfeldes angepriesen. Das Konzept der Agilität benötigt jedoch eine solide konzeptuelle Basis sowie gründliche empirische Forschung, um theoretischen Gehalt und praktisch Relevanz zu erlangen. Die vorliegende Einleitung zu dem Themenheft „Agiles Management“ erläutert die Zielsetzung des Heftes und gibt einen Überblick über die einzelnen Beiträge.
Journal Article
Benefits and uncertainties of performance‐based contracting in manufacturing industries
In view of a lack of understanding of the consequences of performance-based contracting (PBC), this paper aims to reveal deeper insights into the mechanisms inherent to PBC and explore which benefits and uncertainties may result for providers and customers. Conducting a comprehensive literature review and drawing on insights from agency theory as a framework, the auhtors analyzed a broad range of academic publications on the benefits and uncertainties of PBC and developed testable propositions from the provider's and the customer's perspective. With PBC, in comparison to the conventional selling and supporting of machinery or equipment, the manufacturers are more likely to acquire customers for highly innovative technologies, to increase their profit, and to improve customer loyalty. Manufacturers, however, have to deal with uncertain revenues and costs which affect their profit. The customers are more likely to receive increased performance at decreased costs. Concerning the performance, however, the customers enter into an uncertain relationship of dependence. This is the first paper to analyze the benefits and uncertainties of PBC in manufacturing industries systematically from an agency theory perspective. The paper further develops extant research by outlining the mechanisms of PBC and relating the benefits and uncertainties that are scattered over a broad body of literature. The paper proposes several promising avenues for further research.
Journal Article
Clarifying the concept of performance‐based contracting in manufacturing industries
Purpose - Although performance-based contracting (PBC) is gaining importance in manufacturing industries, corresponding research is still in its infancy. In order to provide a basis for future research on this emerging topic, thus paper aims to propose a specific conceptual model. Design/methodology/approach - Conducting a comprehensive literature review, 39 academic publications dealing with this topic in-depth were analyzed. To structure the various approaches of PBC in manufacturing industries, existing preliminary conceptual models in the form of morphological boxes were built upon and developed further. Findings - Focusing on manufacturing industries, the review reveals a comprehensive view on PBC, with three topics that are important to PBC but have been largely neglected in research: even though research considers PBC foremost regarding manufacturers, independent service providers can also offer PBC; closely related to ownership, financing constitutes an essential issue in PBC; and PBC may include maintenance as well as operation. Originality/value - First, the paper systematizes existing literature and clarifies the concept of PBC in manufacturing industries. Second, it presents a specific conceptual model for analyzing this topic in more depth. Third, it reveals promising avenues for future research.[PUBLICATION ABSTRACT]
Journal Article
Between cost and benefit: investigating effects of cost management control systems on cost efficiency and organisational performance
Although the importance of cost management for organisational performance is frequently stressed in the literature, attempts to develop an integrative framework for a cost management system remained on a conceptual level without empirical validation. Additionally, previous research on cost management systems fails to draw on findings from another, theoretically more pronounced stream, i.e. management control systems. To fill this gap, this paper develops a model for a cost management control system (CMCS) relying on both, cost management and management control systems literature. Based on a sample of 251 European companies, we investigate the impact of CMCS on cost efficiency and organisational performance using structural equation modelling. Our results indicate that CMCS increase organisational performance and that this effect is mediated by cost efficiency. For the relative importance of the individual components of CMCS we find statistical differences between the weights. Five elements are important for the establishment of a CMCS, but two groups can be separated. Creating a cost-conscious culture and the right set of CM-methods both have the highest impact on the formation of a CMCS. A moderation analysis further reveals that the effects of CMCS on organisational performance and cost efficiency are higher for radically than for incrementally innovative firms.
Journal Article