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By designing a pilot time-driven activity-based costing (TDABC) model, this study aims to examine in depth the suitability and the complexity of TDABC in a manufacturing company.

To obtain a deeper understanding on the matters to analyse, this research adopts an interventionist approach. The host organisation is GP, a Portuguese company in the frozen food sector.

The authors’ experience allows them to assert that TDABC is suitable for a manufacturing company and it is able to deal with the variability of the industrial processes. Nonetheless, through a comparison with the models presented in the literature, TDABC appears to be more complex for manufacturing. The authors argue that this happens for two reasons. First, the two types of resources (human labour and machinery) used in production areas create a need to split tasks and to create two equations for each process, something that does not happen in service companies. Second, times are difficult to individualise for certain highly automated procedures, which could also give rise to some errors.

The designed model is compared to other models presented in the literature.

This study shows a real example of TDABC in manufacturing and the procedural innovation of the time equations.

As the TDABC literature has been mostly focused on examples of service companies, the authors examine the technical suitability and the complexity of TDABC in manufacturing companies.

This study aims to conduct a pertinent assessment of the concept of business competitiveness and how Portugal can progress in that field, for the sake of becoming a more sustainable and wealth-creator economy.

The research was elaborated with 65 in-depth interviews with expert persons from the Portuguese business ecosystem, who were asked to reflect on the state of the economy and competitiveness of the country.

There is much room for improvement in almost all areas of activity, in particular by promoting an innovative, value-adding and exporting private sector and a lighter and more efficient public sector. The conclusions point to modernisation of the Portuguese economy as a way of making it more competitive in a highly competitive and demanding global scenario.

To the best of the authors’ knowledge, it is the first time that a reflection with experts of the local Portuguese economy has been carried out, especially after a difficult period of COVID.

The purpose of this study is to present the evolution of thinking on the role of management control systems (MCSs) in innovation, according to the development of control practices, and to provide a reflection on the achievements of the more recent literature.

This paper assesses articles, books and book chapters that have explored MCSs in innovation, together with seminal works on management accounting and control.

Moving from the traditional phase where MCSs were seen as detrimental to innovation, the literature has now reached a new consensus that attributes a positive role to control. In this recent phase, it arises from the literature that MCSs in the realm of innovation should embrace a multiplicity of controls; MCSs depend on the magnitude and innovation mode of a company; MCSs evolve over time; and that synergies and tensions are expected to arise. Adding these factors to the inherent complexity of innovation, the assertion is that qualitative approaches should be undertaken to infuse the field with more fine-grained evidence. It is also proposed that this methodological approach be used to address the following points: (1) the use of multiple controls; (2) synergies and tensions; and (3) behavioural aspects of controls in relation with innovation.

The paper is of value for researchers who have an interest in studying the use of MCSs in innovation and in qualitative research and proposes some areas of research that could be explored.

Building on the growing body of research that has addressed management control systems and innovation, the purpose of this study is to assess the extent and nature of the use of controls in an innovative setting and how they work together unveiling the relationships and tensions amongst the Simons’ levers.

This study resorts to an in-depth and single case study in a company that has both a strong orientation to innovation and stable control practices in place. Evidence was collected from 32 interviews, visits to the company and internal documentation.

At the case company, it was possible to find the presence of controls according to all the levers of control. Likewise, joint effects of controls used according to interactive and beliefs approaches and diagnostic and boundary controls showed a consistent reinforcement that push the organization in a single direction. Signs of some countervailing reinforcement between these pairs were also detected, creating tensions. This in general shows that innovation can be weighed against the necessity of goal achievement taking place within fields in which the company can exploit the effort developed.

This study documents the collective use of controls in a context in which innovation is needed and how the combination of the levers of control with their inner workings and tensions allow the company to have a corporate environment of innovation that is friendly.

Hospital centres (HCs) are the result of a horizontal integration of two or more hospital units. The benefits of this integration have been presented in the literature. The purpose of this paper is to define the hospital performance dimensions most valued by HC internal stakeholders, and to evaluate if the importance given to each dimension is different when comparing professional groups.

An in-depth HC case study using a quantitative survey based on the Parsons’ social system action theory to achieve this goal was conducted which embraces the four major models of organizational performance. In the final version of the survey, 37 items were retained for analysis. An exploratory factor analysis was conducted for a final sample of 365 participants, through principal component analysis, with oblique rotation and the Kaiser criterion.

Four factors were retained: “Human resources development and Internal Processes”, “Attractiveness/Openness”, “Public service mission” and “Interpersonal relationships”. The means factor scores only reveal statistical differences between the attractiveness/openness factor and the remaining three factors. A shared view was found in this study among the three groups of internal stakeholders: physicians, caregivers and administrative staff.

The results of this study suggest that the HC performance concept should be expanded and performance measurement frameworks with a greater scope should be used. Interpersonal relationships, the human resources development and the public service are considered important dimensions for the performance measurement of the HC. Additionally, a consensual view regarding the most valued performance dimension could contribute to a beneficial and healthy working environment and improvements in HC performance.

We test a multilevel exploratory predictive model, examining the relationships between emotional labor (EL) and workers' affectivity traits at a philanthropic hospital, where EL involves a process of emotional regulation at work involving emotional display rules, regulatory strategies, and emotional performance. Specifically, we test a model of the mediation effects of regulatory strategies and the moderation effects of emotional demands.

Participants were 306 workers from 45 different units of a hospital institution, whose performance was evaluated by 30 supervisors. Since workers' emotional display rules could not be represented as shared, unit-level beliefs, we chose two critical demands to test our hypotheses: (1) demand to express compassion and (2) demand to conceal anger or disapproval.

Using multilevel analysis, we found evidence that deep acting mediates between emotional demands to express compassion and emotional performance. We found further that demands to conceal anger toward coworkers increase the strength of the relationship between negative affectivity and surface acting.

Theoretical and practical implications of the study are also discussed.

This study aims to examine the influence of different corporate social responsibility (CSR) dimensions on prospective applicants’ responses, namely, organizational attractiveness and intention to apply for a job vacancy (IAJV).

Using an experimental 2 × 3 crossed factorial design (n = 195), the level of engagement of a hypothetical company in socially responsible practices (high vs low) was manipulated concerning three dimensions of CSR (employees, community and environment and economic level). Participants were randomly assigned to one of the six conditions and, after reading the corresponding scenario, were asked to evaluate the extent to which the company was considered a good place to work and their IAJV in it.

The level of engagement in socially responsible practices had a positive effect both on the degree to which participants favorably perceived the organization as a place to work and on their IAJV. Furthermore, the level of engagement in practices toward employees and in the economic domain had a stronger effect on participants’ responses than the engagement in practices that benefit community and environment.

Data were obtained in a laboratory setting, so the generalization of results to actual job search settings must be made with caution.

CSR can be a source of competitive advantage in the recruitment of new employees. Because not all CSR dimensions have the same effect on applicants’ responses, companies should take into account the CSR dimensions in which they are engaged and communicate them to the public.

As far as we know, this is the first study to examine the impact of different CSR dimensions both on organizational attractiveness and IAJV.

This chapter reviews some of the learnings and solutions suggested by the chapter authors regarding the role of emotions during disruption and offers ideas for future research. The aim is to offer a positive conclusion to the problems (and opportunities) of disruption.

The learnings are arranged under four headings: (1) The heightened salience and complexity of emotions and emotional processes during disruption; (2) The upside of disruption if emotions are managed effectively: performance and other outcomes; (3) The importance of working relationships for emotions during disruption; and (4) The critical role of leader emotional competencies and responses during disruption.

The challenges posed by various forms of disruption, and the emotions they engender, can lead to positive outcomes if managed appropriately.

The contributions in this book highlight a broad range of important but under researched topics regarding various forms of organizational disruption, emotions, and emotional processes. Chapter authors also offer many solutions for dealing with the challenges associated with these issues that might prove helpful in today's organizations.

The affect-related processes and outcomes examined in the chapters presented in this book have an impact on employee well-being and performance. As such, managing emotions appropriately and effectively is important for society.

The chapters in this book provide a variety of original perspectives and solutions on the role of emotions during the modern era of endemic disruption.

In this introductory chapter, we establish the basis for the theme of this volume, “Emotions and Disruption.” We discuss how the initial idea for the theme arose during the height of COVID-19. At this time, and as widely reported in the press (e.g., see Grensing-Pophal, 2020), a myriad of workplace disruptions occurred impacting employees' moods and emotions and their subsequent well-being and performance. We open by discussing some key work on emotions research during change and disturbance, followed by a synopsis of each of the chapters in this volume, including discussion of their key contributions. This includes an overview of how some of these chapters were first presented as conference papers at the Twelfth International Conference on Emotions and Worklife (EMONET XII), an event that took place for the first time online in response to the turbulence and travel disruptions created by the pandemic.

In this chapter we give an outline of the organization of this book and discuss its four major parts. We then relate each chapter to the relevant part and consider its key contributions in terms of what we have learnt about emotions when applying the lens of disruption.

We conclude that the chapters provide a range of insights and practical solutions for dealing with emotions during different types of disruption that should be helpful to practitioners and academics.

The chapters investigate underresearched topics and thus make new and important contributions. While many topics addressed in the chapters are still in their initial stages, they clearly have the potential to make a significant impact on people's work lives.