Matrix structures are generally designed and adopted in order to improve flexibility in spite of potential conflicts and substantial coordination costs. However, there exist hints that in some cases matrix structures, or at least portions of matrix structures, are adopted precisely in order to...

This paper aims to trace the development of management accounting systems (MAS) in a Portuguese bank, where an activity based costing system (ABC) has been trialled for implementation over the past few years, as a means to improving the economy, efficiency and effectiveness of employee activity....

We investigate by means of an experiment how the perception of preventive management controls depends on task complexity and how both affect effort allocation in a multi-task environment. We predict and find that individuals perceive controls as more negative, i.e., annoying and obstructive, if...

The use of hybrid renewable energy systems (HRESs) recently is considered one of the most reliable way for improving energy access to decentralized communities due to its techno-economic and environmental benefits. In this study, a techno-economic, performance of the HRES is evaluated under load...

The management of shop floor behavior plays a critical role for the success of operational improvement programs, which rely on the workers that perform the direct value creation tasks. But what precisely should managers do to influence that behavior constructively? In the corresponding stream of...