In this paper, we review the conventional analyses of management control systems, to conclude, first, that the illusion of control can mislead managers into believing that everything can be controlled and monitored, and, second, that no incentive system based only on extrinsic rewards can motivate individuals properly. Then, we investigate the philosophical foundations of the basic assumptions that, implicitly or explicitly, are made about the nature of the acting person. Based on personalist phenomenology, we show how the (...) development of technical and moral values is crucial to the long-run survival of organizations. We end by offering some guidelines as to what control systems should be like in order to be compatible with the nature of human persons. (shrink)

This is not a scholarly research paper, but a ‘position paper’ outlining an approach to the study of mind which has been gradually evolving since about 1969 when I first become acquainted with work in Artificial Intelligence through Max Clowes. I shall try to show why it is more fruitful to construe the mind as a control system than as a computational system.

Philosophers and cognitive scientists alike have recently been interested in whether cognition extends beyond the boundaries of skin and skull and into the environment. However, the extended cognition hypothesis has suffered many objections over the past few decades. In this paper, I explore the option of control extending beyond the human boundary. My aim is to convince the reader of three things: (i) that control can be implemented in artifacts, (ii) that humans and artifacts can form extended (...) class='Hi'>control systems, and (iii) that perhaps extended control ought to be preferred over extended cognition. Using the objections to extended cognition as constraints on my own extended theorizing and the example of autofocus systems in cameras, I decompose and localize the components of an autofocus system that realize the central properties of control from a plausible theory of control in the literature. I then provide criteria according to which control can be extended in a system. Finally, I consider how this theory of extended control ought to be preferred to theories of extended cognition. (shrink)

This is not a scholarly research paper, but a ‘position paper’ outlining an approach to the study of mind which has been gradually evolving since about 1969 when I first become acquainted with work in Artificial Intelligence through Max Clowes. I shall try to show why it is more fruitful to construe the mind as a control system than as a computational system.

Management control systems include justice implicitly, as they believe that the market provides what is just or not through the market value. Psychological literature has deemed that people can perceive which procedures and decisions are just or not. In this paper, we argue that management control systems need to include justice criteria explicitly, beyond mere market value, in both their design (formal justice) and use (informal justice). This will increase the probability that organizational members will collaborate to achieve (...) organizational goals. (shrink)

Management control systems include justice implicitly, as they believe that the market provides what is just or not through the market value. Psychological literature has deemed that people can perceive which procedures and decisions are just or not. In this paper, we argue that management control systems need to include justice criteria explicitly, beyond mere market value, in both their design (formal justice) and use (informal justice). This will increase the probability that organizational members will collaborate to achieve (...) organizational goals. (shrink)

Much research on intelligent systems has concentrated on low level mechanisms or sub-systems of restricted functionality. We need to understand how to put all the pieces together in an *architecture* for a complete agent with its own mind, driven by its own desires. A mind is a self-modifying control system, with a hierarchy of levels of control, and a different hierarchy of levels of implementation. AI needs to explore alternative control architectures and their implications for human, (...) animal, and artificial minds. Only within the framework of a theory of actual and possible architectures can we solve old problems about the concept of mind and causal roles of desires, beliefs, intentions, etc. The high level ``virtual machine'' architecture is more useful for this than detailed mechanisms. E.g. the difference between connectionist and symbolic implementations is of relatively minor importance. A good theory provides both explanations and a framework for systematically generating concepts of possible states and processes. Lacking this, philosophers cannot provide good analyses of concepts, psychologists and biologists cannot specify what they are trying to explain or explain it, and psychotherapists and educationalists are left groping with ill-understood problems. The paper sketches some requirements for such architectures, and analyses an idea shared between engineers and philosophers: the concept of ``semantic information''. (shrink)

Autophagy and YAP1‐WWTR1/TAZ signalling are tightly linked in a complex control system of forward and feedback pathways which determine different cellular outcomes in differing cell types at different time‐points after perturbations. Here we extend our previous experimental and modelling approaches to consider two possibilities. First, we have performed additional mathematical modelling to explore how the autophagy‐YAP1 crosstalk may be controlled by posttranslational modifications of components of the pathways. Second, since analogous contrasting results have also been reported for autophagy (...) as a regulator of other transduction pathways engaged in tumorigenesis (Wnt/β‐catenin, TGF‐β/Smads, NF‐kB or XIAP/cIAPs), we have considered if such discrepancies may be explicable through situations involving competing pathways and feedback loops in different cell types, analogous to the autophagy‐YAP/TAZ situation. Since distinct posttranslational modifications dominate those pathways in distinct cells, these need to be understood to enable appropriate cell type‐specific therapeutic strategies for cancers and other diseases. (shrink)

All kinds of fraud are costly for the people engrossed both financially and often in terms of the time needed to clear their name when illegal use has been made of their personal details. The relationship among ethics, internal control, and fraud is important in the understanding of corporate social responsibility. This article uses an Ethical Process Throughput Model embedded in the Fraud triangle in order to better understand the interconnectedness of ethical positions and internal control systems that (...) handle fraudulent situations. Ethical positions are utilized to underscore how ethical behavioral control systems can be appropriately applied, which can provide unparalleled security, enhanced convenience, heightened accountability, better fraud detection and is very effective in depressing fraud, thereby improving CSR among organizations. (shrink)

A growing number of companies are implementing proactive environmental strategies with the objective of gaining competitive advantage through an enhanced reputation, the reduction in production costs, and a first-mover advantage in the green product market. Yet according to the natural-resource-based view, the development and maintenance of unique and valuable environmental capabilities are the central elements allowing companies to gain financial benefit from their proactive environmental strategy. In this context, management control systems can contribute to the development of environmental capabilities (...) by focusing attention on strategic priorities and stimulating dialogue. Through a single case study, and building on Simons’ four levers of control, we propose a conceptual framework of management control levers that show how companies can enhance stakeholder integration capability through the joint use of belief, boundary, and diagnostic control systems; shared vision capability through the joint use of the belief and boundary systems; organizational learning capability through the use of interactive control systems and to a lesser extent diagnostic control systems; and continuous innovation capability through the use of interactive control systems, belief systems and to a lesser extent diagnostic control systems. (shrink)

This paper is concerned with the optimal output feedback control problem for networked control systems with Markovian packet losses. In this paper, the packet losses occur both between the sensor and controller and between the controller and actuator. Moreover, the packet loss channels are described with two-state Markov chains. Since the precise state information cannot be obtained, thus an optimal recursive estimator is designed. Furthermore, by adopting the dynamic programming approach, we derive the optimal output feedback control, (...) which is based on the solution to a given modified Riccati equation. The obtained results can be seen as an important implementation of the control theory for NCSs with unreliable communication channels. (shrink)

AbstractEnduring unethical behavior in trading has generated much research interest, and scholars disagree on the reasons for this situation. According to MacIntyre (2015), this has to do with the personal traits of traders, whereas Rocchi and Thunder (2019) argue this is due to permissive work environment that can potentially be changed to favoring ethical trading. We contribute to this debate by exploring how interactions between organizational culture and management control systems (MCSs) may affect the enduring unethical behaviors of traders. (...) We conceptualize this with the concepts of organized hypocrisy (Brunsson 1986, 1989, 1993) and decoupling (Meyer and Rowan 1977). An in-depth case study of fraud (Jerome Kerviel at Societe Generale), informs the empirical inquiry. We develop the concept of organized decoupling to characterize how the MCSs are articulated with the organizational culture favoring unethical behavior, while being used as a ‘safety mechanism’ to manage the legal and reputational risk of the bank. The analysis highlights three key features of the organized decoupling of MCS: physical distance, technical distance and social distance. The study contribution lies in showing that decoupling is not only emergent but might be intended and therefore organized. The findings also raise doubts on the role of MCSs in monitoring trading activities as presented by investment banking institutions and regulators, suggesting more organized hypocrisy, and raising significant concerns regarding the creation of tolerable work environment welcoming ethical behaviors in the investment banking sector. (shrink)

Several key areas in modeling the cardiovascular and respiratory control systems are reviewed and examples are given which reflect the research state of the art in these areas. Attention is given to the interrelated issues of data collection, experimental design, and model application including model development and analysis. Examples are given of current clinical problems which can be examined via modeling, and important issues related to model adaptation to the clinical setting.

The management control system aids administrators in guiding a business toward its organizational plans; as a result, management control is primarily concerned with the execution of the plan and plans. Financial and nonfinancial criteria are used to create management control systems. The financial element focuses on net income, earnings, and other financial metrics. The two components of leadership strategy in this study are cost and differentiation, which highlight the strategy of differentiation in attaining higher quality due (...) to the robust strategy’s attention on a particular area of the company. In this study, we presented a novel method named deep interaction neural network to predict the performance of the manufacturing companies based on their leading competitors using features cost leadership and differentiation strategies. Moreover, the management control system is classified into two financial and nonfinancial factors based on machine learning methods. Based on the results, the presented factors can accurately estimate the company’s performance based on management control criteria with a 93.48% R-square. Moreover, it can be seen that the DT method is presented with higher classification performance values. (shrink)

This paper outlines a design-based methodology for the study of mind as a part of the broad discipline of Artificial Intelligence. Within that framework some architectural requirements for human-like minds are discussed, and some preliminary suggestions made regarding mechanisms underlying motivation, emotions, and personality. A brief description is given of the `Nursemaid' or `Minder' scenario being used at the University of Birmingham as a framework for research on these problems. It may be possible later to combine some of these ideas (...) with work on synthetic agents inhabiting virtual reality environments. (shrink)

Feedback loops have been identified in a variety of regulatory systems and organisms. While feedback loops of the same type (negative or positive) tend to have properties in common, they can play distinctively diverse roles in different regulatory systems, where they can affect virulence in a pathogenic bacterium, maturation patterns of vertebrate oocytes and transitions through cell cycle phases in eukaryotic cells. This review focuses on the properties and functions of positive feedback in biological systems, including bistability, hysteresis and activation (...) surges. BioEssays 30:542–555, 2008. © 2008 Wiley Periodicals, Inc. (shrink)

Graphical AbstractOrganelles are reaction vessels containing metabolic pathways. As in a chemical factory, the size of the reaction vessels limits the rate of product formation. Organelle size is tuned to metabolic needs, hence reprogramming organelle size could be a novel therapeutic strategy as well as a new tool for metabolic engineering.

The Cabin Pressure Control System is an essential part of the aviation environmental control system that ensures aircraft structure and flight crew safety. However, the CPCS usually has potential faults of sensors and actuators. To this end, a Simple Adaptive Control- based reconfiguration method is proposed to compensate for the above adverse effects. Some good pressure control performance of CPCS can be achieved by the basic pressure controller when the system is in normal (...) operation. A parallel feedforward compensator is designed to guarantee the closed-loop system’s stability and the almost strictly positive realness of the augmented system. Thus, the simple adaptive controller can be utilized for the CPCS. In particular, the reconfiguration system can update the control law online when the fault occurs without the system identification process. The reference model is obtained by mathematical model linearization after considering the mechanical characteristics of the CPCS. Extensive simulations under various typical fault scenarios are carried out throughout the entire flight envelope of the aircraft from take-off to landing. Simulation results validate the robustness and reconfiguration control capability of the proposed method. (shrink)

Attachment is an emotional bond between two people where one seeks care from the other. In the prototypical case, the child attaches to their mother. The most recent theoretical developments point out that attachment is multidimensional – meaning that the phenomenon pertains to multiple domains related to the relationship with the caregiver. However, researchers have so far modeled attachment computationally by mostly adopting a classical categorical (as opposed to dimensional) standpoint that sees the system as controlling caregiver proximity. In (...) contrast, we adopt here adimensional perspective(DP) and consider dimensions to be the system’s set-goals. We hypothesize that the resulting multidimensional controller should lead to valid (or even better) models of the phenomenon. To start testing this hypothesis, we built a DP-informed agent-based model of attachment inspired by the widely-studied Strange Situation Procedure. In this context, child and mother show the nature of attachment bonds through their behavioral and emotional expressions. By modeling them as point-agents moving in a two-dimensional arena, we simulated child-mother interactions for the avoidant and ambivalent attachment dimensions. The generated dynamical patterns – characterized by the alternation between approach and exploration – matched those described in the attachment literature, thereby confirming the implementability and validity of the DP. (shrink)

In this study, we evaluate how individual virtues and inter-organizational management control systems influence buyer–supplier performance through relationship quality. Results from a sample of 232 firms confirm that virtues and IOMCS relate positively to relationship quality and performance, respectively. However, IOMCS lose their positive influence on relationship quality when considered along with virtues. That is, when both variables enter the regression model simultaneously, virtues win. This interesting finding has particular resonance at a time when research on ethics still needs (...) to reinforce its positive effects on the practice of management. (shrink)

This document describes the implementation of a conical tank control system using an adaptive neurofuzzy system. For implementation, an indirect approach is used where the controller is optimized using the model obtained during the plant identification carried out using data obtained during the system operation. Furthermore, implementation includes training of neuro fuzzy-systems and application to control a conical tank. Regarding plant identification, preliminary training takes place using data obtained for different input values. The controller configuration (...) is established considering the analogy with a discrete-time linear system. The simulation shows that the control system manages to approach the desired response given by the considered reference model. (shrink)

It is suggested that the control-system theory of Domjan et al. restates in engineering vocabulary the primary thesis of law-of-effect theories: namely, that classical-conditioning arrangements may involve CR-contingent reinforcement. The research cited by Domjan et al. is relevant to the idea that classical conditioning is an adaptive process, but is irrelevant to their control-system theory.

This study examines the extent to which enabling and controlling uses of management control systems moderate the relationship between environmental innovation strategy and organizational performance. Partial least squares structural equation modeling is used to analyze survey data collected from top managers in 175 manufacturing and services sectors representing multinational and local organizations operating in Sri Lanka. We find that while the enabling use of MCS positively moderates the relationship between environmental innovation strategy and organizational performance, in contrast, the controlling (...) use of MCS negatively moderates the relationship. We compare the results for the manufacturing and services sectors. As predicted, we find a significant positive moderating impact of the enabling use of MCS in both manufacturing and services sectors. However, contrary to our expectations, we find no significant moderating impact for both sectors for the controlling use of MCS. We conclude that environmental innovation strategy per se does not lead to performance improvements; however, the extent to which organizations use enabling and controlling MCS determines the relationship. We provide theoretical insights and practical implications concerning the importance of strategic alignment between managerial controls, environmental innovation strategy, and organizational performance. (shrink)

Ethical aspects of management control systems are attracting increasing attention among scholars and practitioners. Much of the work centers on their aims. We complement this scholarship by applying the ethical principle of “no harm,” i.e., non-maleficence, to examine how those aims are achieved. We illustrate this approach by exploring the effects of four MCS designs on job-related stress drawing on the differentiation of stress into two dimensions: a challenge and a threat dimension. Results from a lagged field-survey with 471 (...) managers and employees from the UK and the U.S. support key predictions and offer first insights into designing MCS based on a “no harm” ethics. Our study highlights the benefits of interdisciplinary research in business ethics and hopefully encourages more work on MCS from a perspective based on the non-maleficence principle. (shrink)

This article deals with detection and accommodation of sensor faults in longitudinal dynamics of an F8 aircraft model. Both the detection of the fault and reconfiguration of the failed sensor are done with the help of neural network-based models. Detection of a sensor fault is done with the help of knowledge-based neural network fault detection. Apart from KBNNFD, another neural network model is developed in this article for the reconfiguration of the failed sensor. A model-based approach of the neural network (...) is developed, which uses the radial basis function of the neural network. MBNN successfully does the task of providing analytical redundancy for the aircraft sensor. In this work, both detection and reconfiguration of a fault is done using neural networks. Hence, the control system becomes robust for handling sensor failures near steady state and reconfiguration is also faster. A generalized regression neural network, which is a type of radial basis network, is used for MBNN, which gives very efficient results for function approximation. An F8 aircraft model and C-Star controller, which improves its handling quality, are used for validation of the method involved. Models of F8 aircraft, C-Star controller, KBNNFD, and MBNN were developed using MATLAB/simulink. Successful implementation and simulation results are shown and discussed using Simulink. (shrink)

In this paper, we first present a generalization of the Cauchy-Schwarz inequality. As an application of our result, we obtain a new sufficient condition for the stability of a class of nonlinear impulsive control systems. We end up this note with a numerical example which shows the effectiveness of our method.

This conceptual paper addresses Management Accounting and Control Systems (MACS) from a communication process perspective as opposed to a functionaldesign perspective. Its arguments originate from a social-constructionist perspective on the organization. Its line of argument is that building a social theoryof a social phenomenon such as MACS, demands that attention be paid to the characteristics of the communication process. An existing theoretical frameworkthat does the same is Giddens’ structuration theory, but it is only partly satisfactory because it refuses to (...) consider communication-as-interaction from a dynamiccontextual perspective, instead falling back on an argument related to the behavioural aspects of agency. An alternative is a semiotic-based communicationperspective that includes context as well as addresses the epistemological level of a MACS theory based on communication. The semiotic model of Jakobson is provided and developed as a specific alternative. (shrink)

In the context of coronavirus pandemic, the face-recognition-based access control system has been intensively adopted to protect students’ and teachers’ health and safety in school. However, the impact of FACS, as a new technology, on students’ attitude toward accepting FACS has remained unknown from the psychological halo effect. Drawn on “halo effect” theory where psychological effects affect the sense of social identity and belonging, the present study explored college students’ sense of school identity and belonging in using FACS (...) during COVID-19 based on the technology acceptance model. Data collected from 391 college students was analyzed using SEM to verify the relationship among perceived usefulness, perceived ease of use, intention to use, school identity, and school belonging. The results show that PU and PEU can positively predict IU, and consequentially can positively predict school identity and school belonging. Our study expands the application of halo effect theory to study FACS acceptance based on TAM, and provides strong evidence to support the effect of school FACS during the pandemic. The findings of this study also suggest that FACS acceptance can enhance students’ sense of school identity and belonging. (shrink)

This paper addresses the sliding mode control problem for a class of networked control systems with long time delay and consecutive packet dropout. A new modeling method is proposed, through which time delay and packet dropout are modeled in a unified model described by one Markov chain. To avoid the chattering problem of classic reaching law, a new chattering-free reaching law is proposed. Then with a focus on the problem that controller-actuator channel network condition cannot be foreseen by (...) the controller, a new compensation strategy is proposed, which can effectively compensate for the effect of time delay and packet dropout in controller-actuator channel. Finally, a simulation example is presented to demonstrate the effectiveness of the proposed approach. (shrink)

In this study, we evaluate how individual virtues and inter-organizational management control systems influence buyer–supplier performance through relationship quality. Results from a sample of 232 firms confirm that virtues and IOMCS relate positively to relationship quality and performance, respectively. However, IOMCS lose their positive influence on relationship quality when considered along with virtues. That is, when both variables enter the regression model simultaneously, virtues win. This interesting finding has particular resonance at a time when research on ethics still needs (...) to reinforce its positive effects on the practice of management. (shrink)

This paper discusses the stability of semi-Markovian jump networked control system containing time-varying delay and actuator faults. The system dynamic is optimized while the network resource is saved by introducing an improved static event-triggered mechanism. For deriving a less conservative stability criterion, the Bessel–Legendre inequalities approach is employed to the stability analysis and plays a major role. By constructing the enhanced Lyapunov–Krasovskii functional relevant to the Legendre polynomials, a stability criterion with lower conservativeness indexed by N is (...) derived, and the conservativeness will decrease as N increases. In addition, a controller is designed. To prove the validity of this paper, numerical examples are provided at the last. (shrink)

The development and application scope of the Internet of Things is also becoming more and more extensive. Especially in the application of power testing improved systems, great progress has been made. This article aims to study how to analyze the system detection equipment based on the Internet of Things. This article describes the basic theoretical knowledge of the Internet of Things and power detection improved systems. A clustering analysis algorithm and a support vector machine algorithm based on the Internet (...) of Things are proposed. In the experiment of this article, the scoring items of the expert’s traditional detection system include complex technology, inconvenient use, and incomplete intelligence. Among them, the highest score for complex technology is 8.6 points, the lowest score is 7 points; the highest score for inconvenience is 8.6 points, and the lowest is 8.3 points. It can be seen that related experts believe that the traditional power detection improved system is not only very complicated in technology, very inconvenient to use but also incompletely intelligent. Therefore, it is very necessary to study the system detection equipment based on the Internet of Things. (shrink)

The Interdisciplinary Handbook of Perceptual Control Theory brings together the latest research, theory, and applications from W. T. Powers' Perceptual Control Theory (PCT) that proposes that the behavior of a living organism lies in the control of perceived aspects of both itself and its environment. Sections cover theory, the application of PCT to a broad range of disciplines, why perceptual control is fundamental to understanding human nature, a new way to do research on brain processes and (...) behavior, how the role of natural selection in behavior can be demystified, how engineers can emulate human purposeful behavior in robots, and much more. Each chapter includes an author biography to set the context of their work within the development of PCT. Presents case studies that show how PCT can be applied in different disciplines Illustrates the Test for the Controlled Variable (TCV) and the construction of functional models as fruitful alternatives to mainstream experimental design when studying behavior Shows how theory illuminates structure and functions in brain anatomy Compares and contrasts PCT with other contemporary, interdisciplinary theories. (shrink)