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Roffia P, Dabić M. The role of management control and integrated information systems for the resilience of SMEs. Rev Manag Sci 2023. [PMCID: PMC10044055 DOI: 10.1007/s11846-023-00657-6] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Affiliation(s)] [Abstract] [Key Words] [Grants] [Track Full Text] [Subscribe] [Scholar Register] [Indexed: 03/30/2023]
Abstract
This paper investigates the resilience of small and medium-sized enterprises (SMEs) in relation to the COVID-19 pandemic, particularly the influence exerted by certain factors related to management control, integrated information systems (enterprise resource planning [ERP]), information and communication technology (ICT) systems, and financial resources. For this purpose, leveraging from the dynamic capability theory, in late spring 2020, a questionnaire was sent to limited-liability SMEs in Verona and Vicenza provinces in Italy operating in the manufacturing, construction, and distribution sectors. Respondents were asked to answer a set of questions and to evaluate the resilience of their firms as of January 1, 2020; May 1, 2020; and one year later, as of July 2021. Using a multivariate regression model to analyze data from the 143 questionnaires received, we found a positive influence of budgeting, business continuity tools, availability of supplementary financial resources, and resilience of the entrepreneur on both COVID-19 resilience and the organizational resilience of SMEs. SMEs with a high intention to use ERP systems also had high resilience levels. ICT use for smart working was not statistically significant. Despite the limitations concerning the sample and period considered, we believe that this study contributes to both academic debate, by illustrating the influence of certain managerial and organizational factors on the resilience of SMEs, and practice, by supporting a greater empirical use of management control tools, such as budgets and contingency plans, and integrated information systems (ERP). Our study supports the creation of financial buffers and strengthening the entrepreneur’s resilience for improving SME resilience.
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Affiliation(s)
- Paolo Roffia
- grid.5611.30000 0004 1763 1124Department of Management, University of Verona, Verona, Italy
| | - Marina Dabić
- grid.4808.40000 0001 0657 4636Faculty of Economics and Business, University of Zagreb, Zagreb, Croatia
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Shen W. Analysis of the application of artificial intelligence technology in the protection of corporate governance rights and interests. Front Psychol 2022; 13:966689. [PMID: 36172241 PMCID: PMC9512069 DOI: 10.3389/fpsyg.2022.966689] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Affiliation(s)] [Abstract] [Key Words] [Track Full Text] [Download PDF] [Figures] [Journal Information] [Subscribe] [Scholar Register] [Received: 06/11/2022] [Accepted: 08/18/2022] [Indexed: 11/13/2022] Open
Abstract
Corporate governance delivers feasible and controlled company operations using a group of common shareholders and appropriate policies. The roles and responsibilities of the shareholders suggest and improve corporate development through monotonous and independent rights. The implication of artificial intelligence provides knowledgeable insights for decision-making and control management. This article introduces a Mutual Consent-based Governance Regulation Model (MCGRM) for dissimilarity mitigation in corporate rule implications. The proposed model exploits transfer learning for balanced rule implication and decision-making. The learning states are defined based on mutual agreement, individual interest, and operational features. Based on the governance policies, the above rules are employed without hindering the pioneer regulations implemented in different periods. Therefore, artificial intelligence technology is utilized for prompt and swift governance decisions in delivering special rights for consumers and shareholders. The performance of this model is validated and verified using data sources related to governance policies from a real-time industry. The impact of varying policy features with dissimilarity is analyzed for varying occurrences. The analysis is given based on the considered data sources for which the classification and its impact over reports, sharing, voting, complaint, and market are analyzed. The availability before and after the proposed improves the above metrics by 10.48, 10.65, 9.78, 13.39, and 9.26%.
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Affiliation(s)
- Wenjun Shen
- Law School, Xi’an University of Finance and Economics, Xi’an, Shaanxi, China
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Moreno-Albarracín AL, Ortega-Rodríguez C, Álvarez-López JC, Núñez-Cacho P. How Do We Measure Social Management in Non-profit Organizations? A Scale Design Based on the Once Case. Front Psychol 2021; 12:652663. [PMID: 34393892 PMCID: PMC8359739 DOI: 10.3389/fpsyg.2021.652663] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Affiliation(s)] [Abstract] [Key Words] [Track Full Text] [Download PDF] [Figures] [Journal Information] [Subscribe] [Scholar Register] [Received: 01/12/2021] [Accepted: 07/12/2021] [Indexed: 12/03/2022] Open
Abstract
One of the most important current challenges facing non-profit organizations (henceforth, NPOs) is to demonstrate that resources are being used properly to fulfill their missions. The development of control mechanisms to facilitate the measurement of social goal fulfillment has thus become a priority. In this context, transparency and good governance are configured as essential strategic elements to build trust with different stakeholders. In this work, we show the value provided by management indicators as they have become a necessary tool to confirm that the use of resources, internal processes and decisions within NPOs are carried out with the highest levels of efficiency and excellence. Only in this way can social credibility be achieved. The success of an NPO is inextricably linked to the support of donors, users, public administration and society as a whole. To achieve our research objective, we build a measurement scale based on the case of the Spanish National Organization for the Blind (ONCE), one of the largest Spanish NPOs. Based on ONCE’s experience, we propose a management indicator model that covers all social dimensions. The model is empirically validated to standardize the indicators for the ONCE and for serving as a reference for other entities.
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Affiliation(s)
| | | | | | - Pedro Núñez-Cacho
- Department of Business Organization, University of Jaén, Jaén, Spain
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Tartaglia R, La Regina M, Tanzini M, Pomare C, Urwin R, Ellis LA, Fineschi V, Venneri F, Seghieri C, Lachman P, Westbrook J, Braithwaite J. International survey of COVID-19 management strategies. Int J Qual Health Care 2021; 33:mzaa139. [PMID: 33219683 PMCID: PMC7717268 DOI: 10.1093/intqhc/mzaa139] [Citation(s) in RCA: 3] [Impact Index Per Article: 1.0] [Reference Citation Analysis] [What about the content of this article? (0)] [Affiliation(s)] [Abstract] [Key Words] [MESH Headings] [Grants] [Track Full Text] [Download PDF] [Figures] [Journal Information] [Subscribe] [Scholar Register] [Received: 09/06/2020] [Revised: 10/07/2020] [Accepted: 10/20/2020] [Indexed: 01/08/2023] Open
Abstract
BACKGROUND While individual countries have gained considerable knowledge and experience in coronavirus disease of 2019 (COVID-19) management, an international, comparative perspective is lacking, particularly regarding the measures taken by different countries to tackle the pandemic. This paper elicits the views of health system staff, tapping into their personal expertise on how the pandemic was initially handled. METHODS From May to July 2020, we conducted a cross-sectional, online, purpose-designed survey comprising 70 items. Email lists of contacts provided by the International Society for Quality in Health Care, the Italian Network for Safety in Health Care and the Australian Institute of Health Innovation were used to access healthcare professionals and managers across the world. We snowballed the survey to individuals and groups connected to these organizations. Key outcome measures were attitudes and information about institutional approaches taken; media communication; how acute hospitals were re-organized; primary health organization; personal protective equipment; and staffing and training. RESULTS A total of 1131 survey participants from 97 countries across the World Health Organization (WHO) regions responded to the survey. Responses were from all six WHO regions; 57.9% were female and the majority had 10 or more years of experience in healthcare; almost half (46.5%) were physicians; and all other major clinical professional groups participated. As the pandemic progressed, most countries established an emergency task force, developed communication channels to citizens, organized health services to cope and put in place appropriate measures (e.g. pathways for COVID-19 patients, and testing, screening and tracing procedures). Some countries did this better than others. We found several significant differences between the WHO regions in how they are tackling the pandemic. For instance, while overall most respondents (71.4%) believed that there was an effective plan prior to the outbreak, this was only the case for 31.9% of respondents from the Pan American Health Organization compared with 90.7% of respondents from the South-East Asia Region (SEARO). Issues with swab testing (e.g. delay in communicating the swab outcome) were less frequently reported by respondents from SEARO and the Western Pacific Region compared with other regions. CONCLUSION The world has progressed in its knowledge and sophistication in tackling the pandemic after early and often substantial obstacles were encountered. Most WHO regions have or are in the process of responding well, although some countries have not yet instituted widespread measures known to support mitigation, for example, effective swab testing and social control measures.
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Affiliation(s)
- Riccardo Tartaglia
- Italian Network for Safety in Health Care, Florence, Via de Renai, 23, 50125, Italy
| | - Micaela La Regina
- Italian Network for Safety in Health Care, Florence, Via de Renai, 23, 50125, Italy
| | - Michela Tanzini
- Italian Network for Safety in Health Care, Florence, Via de Renai, 23, 50125, Italy
| | - Chiara Pomare
- Centre for Healthcare Resilience and Implementation Science, Australian Institute of Health Innovation, Macquarie University, Level 6, 75 Talavera Road, NSW, Sydney 2109, Australia
| | - Rachel Urwin
- Centre for Health Systems and Safety Research, Australian Institute of Health Innovation, Macquarie University, Level 6, 75 Talavera Road, NSW, Sydney 2109, Australia
| | - Louise A Ellis
- Centre for Healthcare Resilience and Implementation Science, Australian Institute of Health Innovation, Macquarie University, Level 6, 75 Talavera Road, NSW, Sydney 2109, Australia
- NHMRC Partnership Centre in Health System Sustainability, Australian Institute of Health Innovation, Macquarie University, Level 6, 75 Talavera Road, NSW, Sydney 2109, Australia
| | - Vittorio Fineschi
- University La Sapienza, Rome, Piazzale Aldo Moro, 5, 00185 Roma RM, Italy
| | - Francesco Venneri
- Centre Gestione Rischio Clinico, Via Pietro Dazzi, 1, 50141 Firenze FI, Italy
| | - Chiara Seghieri
- Sant'Anna Pisa School of Advanced Studies, Piazza Martiri della Libertá, 33, 56127 Pisa PI, Italy
| | - Peter Lachman
- International Society for Quality in Health Care, Huguenot House, 4th Floor, 35-38 St Stephen's Green, Dublin D02 NY63, Ireland
| | - Johanna Westbrook
- Centre for Health Systems and Safety Research, Australian Institute of Health Innovation, Macquarie University, Level 6, 75 Talavera Road, NSW, Sydney 2109, Australia
| | - Jeffrey Braithwaite
- Centre for Healthcare Resilience and Implementation Science, Australian Institute of Health Innovation, Macquarie University, Level 6, 75 Talavera Road, NSW, Sydney 2109, Australia
- NHMRC Partnership Centre in Health System Sustainability, Australian Institute of Health Innovation, Macquarie University, Level 6, 75 Talavera Road, NSW, Sydney 2109, Australia
- International Society for Quality in Health Care, Huguenot House, 4th Floor, 35-38 St Stephen's Green, Dublin D02 NY63, Ireland
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Abstract
BACKGROUND Inspired by the new public management movement, many public sector organizations have implemented business-like performance measurement systems (PMSs) in an effort to improve organizational efficiency and effectiveness. However, a large stream of the accounting literature has remained critical of the use of performance measures in the public sector because of the inherent difficulty in measuring output and the potential adverse effects of performance measurement. Although we acknowledge that PMSs may indeed sometimes yield adverse effects, we highlight in this study that the effects of PMSs depend on the way in which they are used. PURPOSE The aim of this study was to investigate various uses of PMSs among hospital managers and their effects on hospital outcomes, including process quality, degree of patient-oriented care, operational performance, and work culture. METHODOLOGY We use a survey sent to 432 Dutch hospital managers (19.2% response rate, 83 usable responses). For our main variables, we rely on previously validated constructs where possible, and we conduct ordinary least squares regressions to explore the relation between PMS use and hospital outcomes. RESULTS We find that the way in which PMSs are used is associated with hospital outcomes. An exploratory use of PMS has a positive association with patient-oriented care and collective work culture. Furthermore, the operational use of PMSs is positively related to operational performance but negatively related to patient-oriented care. There is no single best PMS use that positively affects all performance dimensions. PRACTICE IMPLICATIONS The way in which managers use PMSs is related to hospital outcomes. Therefore, hospital managers should critically reflect on how they use PMSs and whether their type of use is in line with the desired hospital outcomes.
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Cohen O, Bar Kutiel P, Gamliel A, Katan J, Kurzbaum E, Weber G, Schubert I, Riov J. Rain-based soil solarization for reducing the persistent seed banks of invasive plants in natural ecosystems - Acacia saligna as a model. Pest Manag Sci 2019; 75:1933-1941. [PMID: 30575278 DOI: 10.1002/ps.5306] [Citation(s) in RCA: 2] [Impact Index Per Article: 0.4] [Reference Citation Analysis] [What about the content of this article? (0)] [Affiliation(s)] [Abstract] [Key Words] [MESH Headings] [Track Full Text] [Subscribe] [Scholar Register] [Received: 11/27/2018] [Revised: 12/13/2018] [Accepted: 12/13/2018] [Indexed: 06/09/2023]
Abstract
BACKGROUND A large persistent seed bank of invasive plants is a significant obstacle to restoration programs. Soil solarization was demonstrated to be an effective method for reducing the seed bank of Australian acacias. However, use of this method in natural habitats might be limited due to the requirement to moisten the soil by irrigation. This study examined the possibility of replacing irrigation by trapping the soil moisture caused by the most recent rainfall, i.e. rain-based soil solarization (RBS). RESULTS Exposure of Acacia saligna seeds to 57 °C at 20% soil moisture for 68 h resulted in almost complete loss of seed viability. Similarly, RBS treatment significantly reduced the viability of A. saligna seeds buried at a soil depth of 1-19 cm as well as seed density in the natural seed bank, and almost completely eliminated seedling emergence from natural seed banks of A. saligna and other environmental weeds. CONCLUSION Our results indicate that RBS is an effective method for reducing the seed bank of invasive plants in natural habitats located in various climate regions characterized by different soil types. This is the first demonstration of a successful application of RBS for soil disinfestation. © 2018 Society of Chemical Industry.
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Affiliation(s)
- Oded Cohen
- Unit of environmental sciences and ecology, Shamir Research Institute, University of Haifa, Katzrin, Israel
| | - Pua Bar Kutiel
- Department of Geography and Environmental Development, Ben Gurion University of the Negev, Beer Sheva, Israel
| | - Abraham Gamliel
- Unit of Agricultural Engineering, Laboratory for Pest Research, Institute of Agricultural Engineering, ARO, Volcani Center, Bet Dagan, Israel
| | - Jaacov Katan
- The Department of Plant Pathology and Microbiology, Faculty of Agriculture, Food and Environment, The Hebrew University of Jerusalem, Rehovot, Israel
| | - Eyal Kurzbaum
- Unit of environmental sciences and ecology, Shamir Research Institute, University of Haifa, Katzrin, Israel
| | - Gil Weber
- Unit of environmental sciences and ecology, Shamir Research Institute, University of Haifa, Katzrin, Israel
| | - Iris Schubert
- Unit of environmental sciences and ecology, Shamir Research Institute, University of Haifa, Katzrin, Israel
| | - Joseph Riov
- The Robert H. Smith Institute of Plant Sciences and Genetics in Agriculture, Faculty of Agriculture, Food and Environment, The Hebrew University of Jerusalem, Rehovot, Israel
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Lunkes RJ, Naranjo-Gil D, Lopez-Valeiras E. Management Control Systems and Clinical Experience of Managers in Public Hospitals. Int J Environ Res Public Health 2018; 15:E776. [PMID: 29673192 DOI: 10.3390/ijerph15040776] [Citation(s) in RCA: 6] [Impact Index Per Article: 1.0] [Reference Citation Analysis] [What about the content of this article? (0)] [Abstract] [Key Words] [Track Full Text] [Download PDF] [Subscribe] [Scholar Register] [Received: 03/19/2018] [Revised: 03/19/2018] [Accepted: 04/11/2018] [Indexed: 11/23/2022]
Abstract
Healthcare authorities are encouraging managers in hospitals to acquire clinical experience and knowledge in order to better carry out and coordinate healthcare service delivery. The main objective of this paper is to analyse how the clinical experience of hospital managers is related to public health institutions’ performance. It is proposed that the effect of the clinical experience on operative and financial organizational performance is indirect through the mediating variables of perceived utility of management information and horizontal management control system. This paper analyses how these variables impact hospital performance through the data from a survey sent to 364 hospital managers in Brazil. The results show that managers’ clinical experience is related to higher perceived utility of historical, financial, short-term, and internal information, but not with horizontal control adoption in hospitals. Furthermore, our results show that, in hospitals, perceived utility of forecasted, non-financial, long-term, and external managerial information positively affects hospitals’ financial performance, while adoption of horizontal control management positively affects operational performance. Through showing evidence that clinical background could explain the differences not only in hospital service management but also in information capabilities and management control processes, this study offer meaningful implications for healthcare authorities and hospital managers involved in the development and implementation of strategies in the health sector.
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