This thesis explores the components of the MCSs in use by two Albanian Mobile Operators AMC and Eagle. The methodology used is that of multiple case studies; the study is interpretative, analyzing qualitative data, and has an inductive approach. There are three MCS frameworks used the Object of Control (Merchant and Van der Stede 2007), Control Package (Malmi and Brown 2008) and Performance Management Systems (Otley and Ferreira 2009). The empirical findings were gathered by using semi-structured interviews. Both managerial and non-managerial staff were interviewed according to their areas of expertise in MCSs. The findings suggest that the MCSs used by the two operators are highly structured as per the three frameworks, that AMC does not use any well known model (such as BSC, Tableau de Bord, Performance Prism etc.), whereas Eagle uses a customized BSC, and that the strategies of each of the companies are translated into action through the respective MCSs.

Purpose: The purpose of this paper is to explore the impact of the characteristics and roles of management accounting systems (MAS) on today’s business organizations and their management, systems, procedures, people, performance and competitive environments. Design/methodology/approach: A survey-based methodology was utilized in this research to gather organizational information relevant to the different facets of the MAS and their operational and strategic practices impact on organizations operating under increasingly uncertain and competitive environments. A structural equation modeling approach was utilized to uncover relevant relationships and associations among relevant variables. Findings: The findings of this exploratory research revealed a direct influence of MAS on the managerial and organizational performance through the managers’ performance. The results also suggest that MAS is directly influenced by users’ training, and satisfaction, task uncertainty and decentralization of decisions. It was also indirectly influenced by top management support. In addition, the findings also revealed a direct influence of the decentralization of decisions on the managers’ and on organizational performance. Research limitations/implications: While this study addressed important issues that have practical management value, it is limited to a sample from one country. Future studies in different businesses and cultural settings are needed to enhance the theoretical and practical contributions of the findings and conclusions of this study. Practical implications: The issues explored in this study are very much relevant to the utilization and design of MAS and their increasing tactical and strategic roles in the management of today’s business organizations. The findings of this study have relevant practical value for managers as they attempt to cope with increasingly competitive environments through the deployment of their existing capabilities and best practices. In this context, the accounting management system has practical utilities that facilitate the control and management of the operations and strategies of the organization. Originality/value: This research offers practicing management an integrated approach, as they aspire to utilize their organizational MAS to increase the efficiency and effectiveness of their organizations. Integrating the different aspects of management accounting information systems, given their impact on the different aspects of the organization, is needed for the establishment of theoretical research models aiming at the enhancement of the competitive performance of today’s organizations. This study also offers to executives of small and medium enterprises (SMEs) a new multidimensional instrument for assessing the effectiveness of their management information systems, which can help to improve their benchmarking processes.

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In academia there are many ways to have a successful and meaningful career, but one—research -- often gets the bulk of the attention. This panel was assembled with the theme of the conference, “Developing the Whole Professor to Change the Organizational World,” to create a space for the conversation about alternative roles in academia, specifically administrative career options and choices. Sometimes an administrative career is part of a strategic career plan to advance outside of the traditional research-teaching-service role; for others, a situation arises and leadership is needed when a position needs to be filled. Whichever way you are called into administrative assignments, participants in this panel will share with you their motivations and concerns as they entered into administrative assignments. The panel includes current and former Dean’s, School Directors, Department Chairs, and Center Directors and was assembled to provide faculty and doctoral students at all career stages an opportunity to think beyond the traditional academic role as they consider their career in academia.

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This study tested the proposition that daily shifts in prevention focus influence daily shifts in CWB, and that this relationship is moderated by employee prosocial identity. Support was found for these relationships using multilevel modeling in an experience sampling study. Findings suggest that regulatory focus can fluctuate on a daily basis and that this fluctuation can influence CWB

Research examining regulatory focus suggests it is an important predictor for many work outcomes (Gorman et al., 2012; Lanaj, Chang, & Johnson, 2012; Neubert, Carlson, Roberts, Chonko, & Kacmar, 2008; Whitford & Moss, 2009). Theory suggests that fluctuations in in regulatory focus can impact employee outcomes (Koopmann, Lanaj, Boyce, & Campana, 2016), but there is little empirical evidence of this proposition. Moreover, there is little evidence that the influence of fluctuations in regulatory focus on work outcomes are influenced by other employee individual differences. The purpose of the present study was to test the proposition that daily shifts in prevention focus influence daily shifts in CWB, and this relationship is moderated by employee prosocial identity.

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