Management control systems as a package in a Portuguese agri-food company
Bibliographic record
Abstract
Abstract This article aimed to analyze how management control systems (MCSs) as a package have been used in a Portuguese agri-food company. There is a need for a more holistic view of the diversity of management controls in organizations, analyzing how the different management controls interact in specific organizations from different cultural contexts. This is a field study, which allowed the researchers to immerse themselves in the organizational context of an important Portuguese agri-food company, allowing a better understanding of the relationships between different types of management control. It helps raise awareness of the diversity of management controls and the importance of using them as a package in organizations. The study adopts the case study methodology, supported by information collected through documents and semi-structured interviews as methods of collecting and generating evidence. This study reinforces the importance of studying management control systems as a package in different organizational contexts, highlights the importance of the links between different types of management control, shows the dynamics that occur in all components of the theoretical model adopted, and gives visibility to the diversity of management controls that can be used in organizations.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.003 | 0.004 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.002 | 0.001 |
| Science and technology studies | 0.002 | 0.003 |
| Scholarly communication | 0.004 | 0.001 |
| Open science | 0.000 | 0.002 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.002 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".