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1 – 3 of 3Stefano Amato, Laura Broccardo and Andrea Tenucci
This study investigates the association between family firm status and the maturity level of management control systems (MCSs) by considering the moderating effect of process…
Abstract
Purpose
This study investigates the association between family firm status and the maturity level of management control systems (MCSs) by considering the moderating effect of process digitalization.
Design/methodology/approach
The authors conducted an empirical analysis on a sample of 106 Italian firms, utilizing both ordinary least squares and ordered logistic regression in this study.
Findings
By resorting to the MCS maturity model proposed by Marx et al. (2012), the empirical findings reveal that family firms do not differ from their nonfamily counterparts regarding MCS maturity. Furthermore, the degree of process digitalization is positively associated with the probability of adopting IT-related technologies in MCSs. Digitalization negatively moderates the relationship between family firm status and MCS maturity, resulting in family firms exhibiting a lower MCS maturity level than their nonfamily counterparts.
Research limitations/implications
Despite similar efforts in the digitalization process, family firms lag behind in the adoption of IT-enabled MCSs, which suggests that reduced agency issues in family firms constrain the MCS maturity level.
Practical implications
This study can assist practitioners in implementing a more mature MCS by considering the interplay between internal digitalization processes and family status of the firm, thereby enhancing the decision-making process.
Originality/value
This study adds novelty to an underexplored area at the intersection of MCSs, family firms and digitalization.
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Keywords
Francesca Culasso, Laura Broccardo, Daniele Giordino and Edoardo Crocco
Performance management systems (PMSs) must remain dynamic and maintain the ability to withstand the high degrees of complexity brought about by digital technologies (DTs)…
Abstract
Purpose
Performance management systems (PMSs) must remain dynamic and maintain the ability to withstand the high degrees of complexity brought about by digital technologies (DTs). Academics and practitioners have explored DTs and PMSs separately. This study aims to bridge the academic and practitioner discourse surrounding PMSs and DTs to promote knowledge diffusion and collaboration.
Design/methodology/approach
The authors adopted a mixed method approach, combining quantitative and qualitative content analysis, which were validated through semi-structured interviews with academics and practitioners. The authors first conducted a content analysis of the academic literature contained in the Scopus database and the practitioners' literature featured in the Nexis Uni database.
Findings
The combined academic-practitioners’ body of knowledge underscores the risk and environmental dimension, as well as the theoretical frameworks employed to explore digitally empowered PMSs. These findings were corroborated by 17 confirmatory interviews conducted with scholars and practitioners.
Research limitations/implications
Due to its scope, the research is limited to publications listed on Scopus and Nexis Uni. Additionally, its qualitative and interpretative nature presents some generalizability issues.
Originality/value
This study connects the intentions of scholars and practitioners concerning PMSs and DTs to promote collaborative efforts and knowledge diffusion. Moreover, considering the broader spectrum of insights, this manuscript postulates new avenues of research that address the key issues and concerns of both academics and practitioners. Finally, this article showcases PMs- and DT-appropriate theoretical frameworks that can inform practitioners’ discourse and work.
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Maria Laura Salomão David, Silvia Dallavalle, João Henrique Paulino Pires Eustachio and Marina Lourenção
This study aims to bridge the gap in the existing literature by exploring BPM practices applied to HRM to optimize organizational performance, identifying key thematic clusters…
Abstract
Purpose
This study aims to bridge the gap in the existing literature by exploring BPM practices applied to HRM to optimize organizational performance, identifying key thematic clusters and highlighting potential areas for future research.
Design/methodology/approach
After applying the inclusion and exclusion criteria, 177 papers on BPM practices in HRM were selected. This sample was used for a bibliometric assessment based on the co-occurrence of terms technique. We also described key studies on BPM in HRM.
Findings
The analysis identified five key theoretical clusters, highlighted the benefits of BPM in enhancing HRM, such as improved leadership, knowledge management, sustainability, performance and talent management and noted challenges in BPM implementation.
Originality/value
By synthesizing existing literature, this research enriches scholarly understanding and offers practical insights for HR practitioners aiming to optimize organizational performance. The findings emphasize the importance of considering human-centric perspectives in BPM and provide practical guidance for HR professionals aiming to enhance organizational performance through improved BPM practices.
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