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The control of information systems (IS) projects is a key activity for deployment of information technology (IT) resources and ultimately for value creation through IT. For the last 20 years, research on IS project control has grown to cover a wide range of aspects and issues, including control modes, amounts, and portfolios, control in internal and outsourced settings, and control antecedents, consequences, and dynamics. There is an important theoretical and practical impetus for this research, since the nature of IS projects creates specific and challenging conditions for control, and since control research in neighboring disciplines often neglects temporary endeavors such as projects. In this study, we provide a systematic review and synthesis of the literature and develop an expanded theoretical framework for IS project control with supporting conjectures. Our review reveals that existing research primarily studies the contextual antecedents and performance consequences of control modes and amounts, and thus focuses on control portfolio configurations (what). In contrast, prior research largely neglects control enactment, that is, how the controller interacts with the controllee to put the portfolio of controls into practice. Our expanded framework points to the importance of studying control portfolio configurations and control enactment (in terms of control style and control congruence) in combination, in order to better understand IS project control effectiveness. Expanding the toolbox of concepts available to IS researchers, our framework helps resolve existing research gaps and inconsistencies, and opens up new avenues for future research on the control of IS projects.

The system of results of effective performance of strategic diagnostics in the system of controlling financial indicators is formed and the place and role of diagnostics in the organizational structure of the enterprise are determined. It is established that an important result of the introduction of the structure of strategic diagnostics is the additional synergy of departments, which is a factor in increasing the competitiveness of the enterprise. The nomenclature of organizational measures to ensure effective controlling has been formed and the directions of strategic diagnostics have been established. It is established that diagnostics must be conducted continuously by all characteristics that affect the financial performance of the enterprise in order to obtain an effective management strategy. It is established that not only the values of the mentioned characteristics but also their trends are subject to controlling and analysis. The forecast of activity of the enterprise is formed on the basis of this analysis. The structure of application of strategic diagnostics in the system of controlling financial results is developed. This allowed formalizing the place and role of diagnostics in the formation of effective management strategies. A mathematical model and formalized approaches for proposing managerial actions based on strategic diagnostic data have been developed. For the first time, the competitiveness indicator of the enterprise was used as the main objective function of the formalized approach with the use of strategic diagnostics. The practicality of the proposed theoretical approaches and mathematical model is proved by the example of the analysis of the results of the Eristov Mining and Processing Plant. The potential of production, the degree of its achievement and restraining factors to obtain optimal values of the plant's performance indicators are evaluated.

The article examines the application of controlling in energy and heating (E&H) companies, with particular emphasis on diagnosing the extent to which reporting and management controlling are implemented, as well as identifying barriers that limit the development of their managerial functions. The aim of the study was to determine the extent to which management controlling is applied in the managerial practice of the E&H sector and how its use differs from practices observed in other sectors of the economy. The research employed a mixed methods approach, including a literature review, a case study of controlling implementation in a selected energy company, and a quantitative analysis based on the Managerial Controlling Index (MCI). The central research question addressed the impact of legal, market, and organisational conditions on the scope of controlling in the E&H sector. The findings indicate that E&H companies record lower MCI scores than companies in other industries, regardless of their size, age, or business profile. The article concludes with a set of managerial recommendations outlining directions for the development of management controlling as a tool for supporting decision-making and enhancing integration with the overall management system.

This paper deals with the implementation of controlling in a group of small and medium-sized industrial enterprises (SMEs) in Slovakia. The business environment characterized by rapid and abrupt changes forces enterprises to innovate not only products, but also internal processes and management system. Enterprises therefore implement controlling, whose role is to support the management of the enterprise in making important decisions. This paper will analyse the application of controlling in SMEs based on interviews with business managers and a questionnaire survey. Large enterprises have implemented controlling, but SMEs face the task of implementing it. Therefore, the paper will describe the tasks that need to be accomplished in the different phases of building controlling in SMEs. It will conclude by highlighting the benefits of implementing controlling for the management of SMEs.

The purpose of the article is to study the peculiarities and identify the problematic aspects of managing the processes of forming an investment controlling mechanism at enterprises in the tourism sector in crisis conditions. The article examines the economic and legal aspects of managing the processes of forming an investment controlling mechanism at enterprises in the tourism sector in crisis conditions and identifies the main problems of introducing controlling mechanisms, namely a shortage of investment resources, the weakness of current legislation, and its inability to properly regulate relations under the influence of instability and increased investment risks. It has been established that the shortage of highly qualified personnel poses a threat to the stable functioning of enterprises in the tourism sector. It has been proven that in Ukraine, the functioning of tourism enterprises significantly depends on their regional location, and the results of empirical studies confirm that the largest share of net income from tourism in 2024 was generated by enterprises located in Kyiv (UAH 3,129.9 million) and in the Lviv (UAH 1,117.1 million) and Ivano-Frankivsk (UAH 852.2 million) regions. Kyiv (UAH 3,129.9 million) and in the Lviv (UAH 1,117.1 million), and Ivano-Frankivsk (UAH 852.2 million) regions. The peculiarities of managing the processes of forming an investment control mechanism at enterprises in the tourism sector in crisis conditions were analyzed, and ways out of crisis situations and resolution of the situation in the tourism sector were proposed. A mechanism for investment controlling at enterprises in the tourism sector has been developed, which provides for the need to form a subsystem of economic and legal regulation of the processes of managing the investment development of enterprises in the tourism sector.

This study examines the extent to which enabling and controlling uses of management control systems (MCS) moderate the relationship between environmental innovation strategy and organizational performance. Partial least squares structural equation modeling is used to analyze survey data collected from top managers in 175 manufacturing and services sectors representing multinational and local organizations operating in Sri Lanka. We find that while the enabling use of MCS positively moderates the relationship between environmental innovation strategy and organizational performance, in contrast, the controlling use of MCS negatively moderates the relationship. We compare the results for the manufacturing and services sectors. As predicted, we find a significant positive moderating impact of the enabling use of MCS in both manufacturing and services sectors. However, contrary to our expectations, we find no significant moderating impact for both sectors for the controlling use of MCS. We conclude that environmental innovation strategy per se does not lead to performance improvements; however, the extent to which organizations use enabling and controlling MCS determines the relationship. We provide theoretical insights and practical implications concerning the importance of strategic alignment between managerial controls, environmental innovation strategy, and organizational performance.

Purpose The purpose of this paper is to analyze the influence of the use of different types of management controls (cost information, budget information, nonfinancial indicators and informal controls) on product innovation mediated by knowledge sharing and moderated by technological turbulence. Design/methodology/approach Partial least squares structural equation modeling and fuzzy-set qualitative comparative analysis have been used in a sample of 142 Brazilian startups that are in the traction stage. Findings Informal controls and nonfinancial indicators are used for product innovation, while budget information and cost information have not been shown to be directly associated with product innovation. However, as technological turbulence increases, budget information becomes particularly relevant to the innovation process. Informal controls are directly related to knowledge sharing in the startups studied. Practical implications The results can be useful to managers of startups in the traction stage, as the research highlights different management controls and possible combinations that can be used to drive product innovation, in addition to highlighting the role of knowledge sharing in promoting innovation, especially in the context of technological turbulence. Originality/value The literature on management control systems (MCS) has challenged the traditional belief that their use is restricted to the entrepreneurial stance of startup companies. The study develops an understanding of how and under what conditions the presence of MCS supports innovation in startup companies, in particular, what types of management controls used by these companies impact product innovation.

Digitalisation affects management control (MC). It leads to changes in the way MC activities are organised, performed and analysed. Companies of all industries, locations and sizes have to adapt their MC to digital circumstances, starting with the understanding and delimitation of MC tasks, through the modified application of MC instruments and the consideration of behavioural aspects of MC, to the organisation of the MC function within the company. This paper presents a systematic review of the literature according to Tranfield et al. (Br J Manag 14:207–222, 2003), focusing on the impact of digitalisation on MC. A comprehensive overview of scientific literature is provided by reviewing 166 highly rated accounting journals (based on multiple international journal ratings) and analysing 116 articles from January 2000 to August 2022. Based on the MC framework developed by Guenther (J Manag Control 23:269–290, 2013), the identified studies are categorised into the following research dimensions: tasks, instruments, organisation and behavioural aspects. Multiple studies highlight the continuous development of the MC function under the impact of digitalisation, including the extension of MC tasks, the adaptation of existing MC instruments and creation of new MC instruments, positive and negative behavioural aspects of digitalisation on MC and the establishment of new MC organisation models. In addition to the qualitative content analysis, this literature review also includes an analysis of the methods applied and illustrates their changes over time. This study reveals research gaps in relation to the current MC research and presents potential starting points for future research.

A growing number of companies are implementing proactive environmental strategies with the objective of gaining competitive advantage through an enhanced reputation, the reduction in production costs, and a first-mover advantage in the green product market. Yet according to the natural-resource-based view, the development and maintenance of unique and valuable environmental capabilities are the central elements allowing companies to gain financial benefit from their proactive environmental strategy. In this context, management control systems can contribute to the development of environmental capabilities by focusing attention on strategic priorities and stimulating dialogue. Through a single case study, and building on Simons’ (Levers of control: how Managers use innovative control systems to drive strategic renewal, Harvard Business School Press, Boston, 1995 ) four levers of control, we propose a conceptual framework of management control levers that show how companies can enhance (1) stakeholder integration capability through the joint use of belief, boundary, and diagnostic control systems; (2) shared vision capability through the joint use of the belief and boundary systems; (3) organizational learning capability through the use of interactive control systems and to a lesser extent diagnostic control systems; and (4) continuous innovation capability through the use of interactive control systems, belief systems and to a lesser extent diagnostic control systems.

Radiant cooling systems have shown potential as an energy-efficient alternative for cooling indoor spaces. However, condensation on the cooling surfaces remains a challenge that can impair their performance and cause maintenance issues such as water damage and reduces thermal comfort. This paper presents a fundamental review of recent development and utilization of radiant cooling panels particularly in addressing condensation challenges. The review encompasses a comprehensive analysis of existing literature, highlighting the principles underlying radiant cooling, condensation phenomena, and the integration of advanced materials and system designs. Drawing upon a wide range of case studies and experimental investigations, the paper evaluates the performance of radiant cooling panels in humid climate conditions. Findings from the review implies that radiant cooling panels integrated with innovative technologies, such as dehumidification coils and multiple interlayer infrared membranes, have shown promise in effectively mitigating condensation issues, enhancing their performance in high-humidity, high-temperature settings. Recent studies have focused on maximizing energy savings in buildings by exploring novel radiant cooling configurations. This shift towards flexible and open-source simulation tools reflects a growing emphasis on optimizing energy efficiency.