MANAGEMENT CONTROL SYSTEMS CONFERENCE

Previously Published Papers on "Management Control Systems Conference"

• Teachers’ Continuance Intention Towards Using Madrasati Platform: A Conceptual Framework

  Authors: Fiasal Assiri, Joanna Wincenciak, David Morrison-Love, Keywords: Madrasati, Decomposed Theory of Planned Behaviour, continuance intention, attitude, subjective norms, perceived behavioural control. DOI:10.5281/zenodo. Abstract: With the rapid spread of the COVID-19 pandemic, the Saudi government suspended students from going to school to combat the outbreak. As e-learning was not applied at all in schools, online teaching and learning have been revived in Saudi Arabia by providing a new platform called ‘Madrasati’. The Decomposed Theory of Planned Behaviour (DTPB) is used to examine individuals’ intention behaviour in many fields. Nevertheless, the factors that affect teachers’ continuance intention of the Madrasati platform have not yet been investigated. The purpose of this paper is to present a conceptual model in light with DTPB. To enhance the predictability of the model, the study incorporates other variables including learning content quality and interactivity as sub-factors under the perceived usefulness, students and government influences under the subjective norms, and technical support and prior e-learning experience under the perceived behavioural control. The model will be further validated using a mixed methods approach. Such findings would help administrators and stakeholders to understand teachers’ needs and develop new methods that might encourage teachers to continue using Madrasati effectively in their teaching.

• Government of Ghana’s Budget: Its Functions, Coverage, Classification, and Integration with Chart of Accounts

  Authors: Mohammed Sani Abdulai, Keywords: Budget, budgetary transactions, budgetary governance, Chart of Accounts, classification, composition, coverage, Public Financial Management. DOI:10.5281/zenodo. Abstract: Government budgets are the primary instruments for formulating and implementing a country’s fiscal policy objectives, development priorities, and the overall socio-economic aspirations of its people. Thus, in this paper, the author examined the Government of Ghana’s budgets with respect to their functions, coverage, classifications, and integration with the country’s chart of accounts. The author did so by amalgamating the research findings of extant literature with (a) the operational and procedural guidelines underpinning the formulation and execution of the government’s budgets; (b) the recommendations made by various development partners and thinktanks on reforming the country’s budgeting processes and procedures; and (c) the lessons Ghana could learn from the budget reform efforts of other countries. By way of research findings, the paper showed that the Government of Ghana’s budgets in terms of function are both eclectic and multidimensional. On coverage, the paper showed that the country’s budgets duly cover the revenues and expenditures of the general government (i.e., both the central and sub-national governments). Finally, on classifications, the paper noted with delight the Government of Ghana’s effort in providing classificatory codes to both its national development agenda and such international development goals as the AU’s Agenda 2063 and the UN’s Sustainable Development Goals. However, the paper found some significant lapses that require a complete overhaul and structuring on the integrations of its budget classifications with its chart of accounts. Thus, the paper concluded with a detailed examination of the challenges confronting the country’s current chart of accounts and recommendations for addressing them.

• Managing an Acute Pain Unit Based on the Balanced Scorecard

  Authors: Helena Costa Oliveira, Carmem Oliveira, Rita Moutinho, Keywords: Acute pain unit, balanced scorecard, hospital management, organizational performance, Portugal. DOI:10.5281/zenodo. Abstract: The Balanced Scorecard (BSC) is a continuous strategic monitoring model focused not only on financial issues but also on internal processes, patients/users, and learning and growth. Initially dedicated to business management, it currently serves organizations of other natures - such as hospitals. This paper presents a BSC designed for a Portuguese Acute Pain Unit (APU). This study is qualitative and based on the experience of collaborators at the APU. The management of APU is based on four perspectives – users, internal processes, learning and growth, and financial and legal. For each perspective, there were identified strategic objectives, critical factors, lead indicators and initiatives. The strategic map of the APU outlining sustained strategic relations among strategic objectives. This study contributes to the development of research in the health management area as it explores how organizational insufficiencies and inconsistencies in this particular case can be addressed, through the identification of critical factors, to clearly establish core outcomes and initiatives to set up.

• The COVID-19 Pandemic: Lessons Learned in Promoting Student Internationalisation

  Authors: David Cobham, Keywords: Trans-national education, internationalisation, higher education management, virtual mobility. DOI:10.5281/zenodo. Abstract: In higher education, a great degree of importance is placed on the internationalisation of the student experience. This is seen as a valuable contributor to elements such as building confidence, broadening knowledge, creating networks, and connections and enhancing employability for current students who will become the next generation of managers in technology and business. The COVID-19 pandemic has affected all areas of people’s lives. The limitations of travel coupled with the fears and concerns generated by the health risks have dramatically reduced the opportunity for students to engage with this agenda. Institutions of higher education have been required to rethink fundamental aspects of their business model from recruitment and enrolment, through learning approaches, assessment methods and the pathway to employment. This paper presents a case study which focuses on student mobility and how the physical experience of being in another country either to study, to work, to volunteer or to gain cultural and social enhancement has of necessity been replaced by alternative approaches. It considers trans-national education as an alternative to physical study overseas, virtual mobility and internships as an alternative to international work experience and adopting collaborative on-line projects as an alternative to in-person encounters. The paper concludes that although these elements have been adopted to address the current situation, the lessons learnt and the feedback gained suggests that they have contributed successfully in new and sometimes unexpected ways, and that they will persist beyond the present to become part of the "new normal" for the future. That being the case, senior leaders of institutions of higher education will be required to revisit their international plans and to rewrite their international strategies to take account of and build upon these changes.

• An Examination of the Factors Affecting the Adoption of Cloud Enterprise Resource Planning Systems in Egyptian Companies

  Authors: Mayar A. Omar, Ismail Gomaa, Heba Badawy, Hosam Moubarak, Keywords: cloud computing, cloud ERP systems, DOI, Egypt, SEM, TOE DOI:10.5281/zenodo. Abstract: Enterprise resource planning (ERP) is an integrated system that helps companies in managing their resources. There are two types of ERP systems, the traditional ERP systems, and the cloud ERP systems. Cloud ERP systems were introduced after the development of cloud computing technology. This research aims to identify the factors that affect the adoption of cloud ERP in Egyptian companies. Moreover, the aim of our study is to provide guidance to Egyptian companies in the cloud ERP adoption decision and to participate in increasing the number of the cloud ERP studies that are conducted in the Middle East and in developing countries. There are many factors influencing the adoption of cloud ERP in Egyptian organizations which are discussed and explained in the research. Those factors are examined through combining the Diffusion of Innovation theory (DOI) and technology-organization-environment framework (TOE). Data were collected through a survey that was developed using constructs from the existing studies of cloud computing and cloud ERP technologies and was then modified to fit our research. The analysis of the data was based on Structural Equation Modeling (SEM) using Smart PLS software that was used for the empirical analysis of the research model.

• Fundamentals of Performance Management in the World of Public Service Organisations

  Authors: Daniella Kucsma, Keywords: health sector, public sector, performance management, strategy DOI:10.5281/zenodo. Abstract: The examination of the Public Service Organization’s performance evaluation includes several steps that help public organizations to develop a more efficient system. Public sector organizations have different characteristics than the competitive sector, so it can be stated that other/new elements become more important in their performance processes. The literature in this area is diverse, so highlighting an indicator system can be useful for introducing a system, but it is also worthwhile to measure the specific elements of the organization. In the case of a public service organization, due to the service obligation, it is usually possible to talk about a high number of users, so compliance is more difficult. For the organization, it is an important target to place great emphasis on the increase of service standards and the development of related processes. In this research, the health sector is given a prominent role, as it is a sensitive area where both organizational and individual performance is important for all participants. As a primary step, the content of the strategy is decisive, as this is important for the efficient structure of the process. When designing any system, it is important to review the expectations of the stakeholders, as this is primary when considering the design. The goal of this paper is to build the foundations of a performance management and indexing framework that can help a hospital to provide effective feedback and a direction that is important in assessing and developing a service and can become a management philosophy.

• The Use of Knowledge Management Systems and ICT Service Desk Management to Minimize the Digital Divide Experienced in the Museum Sector

  Authors: Ruel A. Welch, Keywords: digital divide, ICT service desk practice, knowledge management systems, workplace learning DOI:10.5281/zenodo. Abstract: Since the introduction of ServiceNow, the UK’s Science Museum Group’s (SMG) ICT service desk portal, there has not been an analysis of the tools available to SMG staff for Just-in-time knowledge acquisition (Knowledge Management Systems) and reporting ICT incidents with a focus on an aspect of professional identity namely, gender. Therefore, it is important for SMG to investigate the apparent disparities so that solutions can be derived to minimize this digital divide if one exists. This study is conducted in the milieu of UK museums, galleries, arts, academic, charitable, and cultural heritage sector. It is acknowledged at SMG that there are challenges with keeping up with an ever-changing digital landscape. Subsequently, this entails the rapid upskilling of staff and developing an infrastructure that supports just-in-time technological knowledge acquisition and reporting technology related issues. This problem was addressed by analysing ServiceNow ICT incident reports and reports from knowledge articles from a six-month period from February to July. This study found a statistically significant relationship between gender and reporting an ICT incident. There is also a significant relationship between gender and the priority level of ICT incident. Interestingly, there is no statistically significant relationship between gender and reading knowledge articles. Additionally, there is no statistically significant relationship between gender and reporting an ICT incident related to the knowledge article that was read by staff. The knowledge acquired from this study is useful to service desk management practice as it will help to inform the creation of future knowledge articles and ICT incident reporting processes.

• Assessing and Evaluating the Course Outcomes of Control Systems Course Mapping Complex Engineering Problem Solving Issues and Associated Knowledge Profiles with the Program Outcomes

  Authors: Muhibul Haque Bhuyan, Keywords: Complex engineering problem, knowledge profiles, OBE, control systems course, COs, PIs, POs, assessment rubrics. DOI:10.5281/zenodo. Abstract: In the current context, the engineering program educators need to think about how to develop the concepts and complex engineering problem-solving skills through various complex engineering activities by the undergraduate engineering students in various engineering courses. But most of them are facing challenges to assess and evaluate these skills of their students. In this study, detailed assessment and evaluation methods for the undergraduate Electrical and Electronic Engineering (EEE) program are stated using the Outcome-Based Education (OBE) approach. For this purpose, a final year course titled control systems has been selected. The assessment and evaluation approach, course contents, course objectives, course outcomes (COs), and their mapping to the program outcomes (POs) with complex engineering problems and activities via the knowledge profiles, performance indicators, rubrics of assessment, CO and PO attainment data, and other statistics, are reported for a student-cohort of control systems course registered by the students of BSc in EEE program in Spring 2021 Semester at the EEE Department of Southeast University (SEU). It is found that the target benchmark was achieved by the students of that course. Several recommendations for the continuous quality improvement (CQI) process are also provided.

• Designing for Inclusion within the Learning Management System: Social Justice, Identities, and Online Design for Digital Spaces in Higher Education

  Authors: Christina Van Wingerden, Keywords: Belonging, critical pedagogy, instructional design, Learning Management System, LMS. DOI:10.5281/zenodo. Abstract: The aim of this paper is to propose pedagogical design for learning management systems (LMS) that offers greater inclusion for students based on a number of theoretical perspectives and delineated through an example. Considering the impact of COVID-19, including on student mental health, the research suggesting the importance of student sense of belonging on retention, success, and student well-being, the author describes intentional LMS design incorporating theoretically based practices informed by critical theory, feminist theory, indigenous theory and practices, and new materiality. This article considers important aspects of these theories and practices which attend to inclusion, identities, and socially just learning environments. Additionally, increasing student sense of belonging and mental health through LMS design influenced by adult learning theory and the community of inquiry model are described.  The process of thinking through LMS pedagogical design with inclusion intentionally in mind affords the opportunity to allow LMS to go beyond course use as a repository of documents, to an intentional community of practice that facilitates belonging and connection, something much needed in our times. In virtual learning environments it has been harder to discern how students are doing, especially in feeling connected to their courses, their faculty, and their student peers. Increasingly at the forefront of public universities is addressing the needs of students with multiple and intersecting identities and the multiplicity of needs and accommodations. Education in 2020, and moving forward, calls for embedding critical theories and inclusive ideals and pedagogies to the ways instructors design and teach in online platforms. Through utilization of critical theoretical frameworks and instructional practices, students may experience the LMS as a welcoming place with intentional plans for welcoming diversity in identities.

• Scientific Methods in Educational Management: The Metasystems Perspective

  Authors: Elena A. Railean, Keywords: Educational management, scientific management, educational leadership, scientific method in educational management. DOI:10.5281/zenodo. Abstract: Although scientific methods have been the subject of a large number of papers, the term ‘scientific methods in educational management’ is still not well defined. In this paper, it is adopted the metasystems perspective to define the mentioned term and distinguish them from methods used in time of the scientific management and knowledge management paradigms. In our opinion, scientific methods in educational management rely on global phenomena, events, and processes and their influence on the educational organization. Currently, scientific methods in educational management are integrated with the phenomenon of globalization, cognitivisation, and openness, etc. of educational systems and with global events like the COVID-19 pandemic. Concrete scientific methods are nested in a hierarchy of more and more abstract models of educational management, which form the context of the global impact on education, in general, and learning outcomes, in particular. However, scientific methods can be assigned to a specific mission, strategy, or tactics of educational management of the concrete organization, either by the global management, local development of school organization, or/and development of the life-long successful learner. By accepting this assignment, the scientific method becomes a personal goal of each individual with the educational organization or the option to develop the educational organization at the global standards. In our opinion, in educational management, the scientific methods need to confine the scope to the deep analysis of concrete tasks of the educational system (i.e., teaching, learning, assessment, development), which result in concrete strategies of organizational development. More important are seeking the ways for dynamic equilibrium between the strategy and tactic of the planetary tasks in the field of global education, which result in a need for ecological methods of learning and communication. In sum, distinction between local and global scientific methods is dependent on the subjective conception of the task assignment, measurement, and appraisal. Finally, we conclude that scientific methods are not holistic scientific methods, but the strategy and tactics implemented in the global context by an effective educational/academic manager.