Professionalization in Family Businesses. How to strengthen strategy implementation and control, favouring succession

Journal title MANAGEMENT CONTROL
Author/s Francesca Culasso, Elisa Giacosa, Luca Maria Manzi, Leo-Paul Dana
Publishing Year 2018 Issue 2018/1
Language English Pages 27 P. 45-71 File size 261 KB
DOI 10.3280/MACO2018-001003
DOI is like a bar code for intellectual property: to have more infomation click here

Below, you can see the article first page

If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits

Article preview

FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.

Professionalization and management succession represent relevant research topics in family business. Our main aim is to highlight the importance of professionalization in positively supporting a management succession process in family firms (FFs), by strengthening and standardizing the processes of strategy formulation, implementation and control, with the goal of achieving long-run value creation and guaranteeing the survival of the firm. We have carried out an explanatory single case study, which is quite representative for this research topic. Relying on Simons’ levers of control framework (1995, 2000) and on the work performed by Acquaah (2013), we explain how the entrance of professional managers and the adoption of Diagnostic Control Systems (DCSs) and Interactive Control Systems (ICSs) impact FFs’ strategy formulation, implementation and control, favouring the management succession process. The importance of the professionalization phenomenon as a tool to positively support management succession emerges. Formal Performance Management Systems (PMSs) have several positive effects on management succession. In particular, the Management Control System (MCS) contributes to the emersion of new opportunities and creativeness within the business and makes it possible to capture strategic initiatives that arise from the bottom of the structure.

Keywords: Family business, management succession, generational handover, professionalization, Management Control Systems Control Systems.

  1. Acquaah M. (2013), Management control systems, business strategy and performance: a comparative analysis of family and non-family business in a transition economy in sub-Saharan Africa, Journal of Family Business Strategy, 4, 2, pp. 131-146.
  2. Adams R.B., Almeida H., Ferreira D. (2003), Understanding the relationship between founder- CEOs and firm performance, New York, New York University.
  3. Alvesson M. (2003), Beyond neopositivists, romantics, and localists: a reflexive approach to interviews in organizational research, Academy of Management Review, 28, 1, pp. 13-33. DOI: 10.5465/AMR.2003.8925191
  4. Alvesson M., Deetz S. (2000), Doing critical management research, London, Sage.
  5. Amat J., Carmona S., Roberts H. (1994), Context and Change in Management Accounting Systems: A Spanish Case Study, Management Accounting Research, 5, 2, pp. 107-122.
  6. Amore M.D., Minichilli A., Corbetta G. (2011), How do managerial successions shape corporate financial policies in family firms?, Journal of Corporate Finance, 17, 4, pp. 1016-1027.
  7. Astrachan J.H., Shanker M.C. (2003), Family businesses’ contribution to the US economy: a closet look, Family Business Review, 16, 3, pp. 211-219.
  8. Atkinson A.A., Shaffir W. (1998), Standards for field research in management accounting, Journal of management accounting research, 10, 1, pp. 41-68.
  9. Barontini R., Caprio L. (2006), The effect of family control on firm value and performance. Evidence from Continental Europe, European Financial Management, 12, 5, pp. 689-723.
  10. Beckhard R., Dyer W.G. Jr. (1983), Managing continuity in the family-owned business, Organizational Dynamics, 12, 1, pp. 5-12.
  11. Bherer, H., Gagnon, S. and Roberge, J. (1989) Wampoum et lettres patentes, études exploratoire de l’entrepreneuriat autochtone, L’institut de recherches politiques, Les Presses de l’Université Laval, Quebec City.
  12. Bennedsen M., Nielsen K.M., Perez-Gonzales F., Wolfenzon D., (2007), Inside the family firm: the role of families in succession decisions and performance, Quarterly Journal of Economics, 122, 2, pp. 647-691.
  13. Birley S., (1986), Succession in The Family Firm: The Inheritor’s view, Journal of Small Business Management, 24, 3, pp. 36-43.
  14. Bonoma T.V. (1985), Case Research in Marketing: Opportunities, Problems, and a Process, Journal of Marketing Research, 22, 2, pp. 199-208. DOI: 10.2307/3151365
  15. Breton-Miller L., Miller I., Bares F. (2015), Governance and entrepreneurship in family firms: agency, behavioral agency and resource-based comparisons, Journal of Family Business Strategy, 6, pp. 58-62.
  16. Brusa L. (1983), Il controllo di gestione e il budget, in Brusa L., Dezzani F., Budget e controllo di gestione, Milano, Giuffrè.
  17. Brusa L. (2012), Sistemi manageriali di programmazione e controllo, Milano, Giuffrè.
  18. Burkart M., Panunzi F., Shleifer A. (2003), Family firms, Journal of Finance, 58, 5, pp. 2167-2201. DOI: 10.1111/1540-6261.00601
  19. Calabro A., Mussolini D. (2013), How do boards of directors contribute to family SME export intensity: the role of formal and informal governance mechanisms, Journal of Management Governance, 17, 2, pp.363-403.
  20. Caselli F., Gennaioli N. (2003), Dynastic management. Working Paper, n. 9442, NBER.
  21. Caselli F., Gennaioli N. (2005), Dynastic management, Working Paper, London School of Economics.
  22. Chiucchi M.S. (2009), Lo studio di caso nel management accounting, Ancona, Clua.
  23. Chiucchi M.S. (2012), Il metodo dello studio di caso nel management accounting, Torino, Giappichelli.
  24. Chiucchi M.S. (2014), Il gap tra teoria e prassi nel Management Accounting: il contributo della field-based research, Management Control, 3, pp. 5-9. DOI: 10.3280/MACO2014-003001
  25. Chrisman J.J., Chua J.H., Sharma P. (1998), Important Attributes of Successors in Family Businesses, Family Business Review, 10, 2, pp. 19-34.
  26. Chrisman J.J., Chua J.H., Pearson A.W., Barnett T. (2012), Family involvement, family influence, and family centered non economic goals in small firms, Entrepreneurship Theory and Practice, 36, 2, pp. 267-293.
  27. Chua J.H., Chrisman J.J., Sharma P. (2003), Succession and non succession concerns of family firms and agency relationship with nonfamily managers, Family Business Review, 16, 2, 89-107.
  28. Chua J.H., Chrisman J.J., Steier L.P., Rau S.B. (2012), Sources of heterogeneity in family firms: An introduction, Entrepreneurship Theory and Practice, 36, 6, pp. 1103-1113.
  29. Cinquini L., Tenucci A. (2010), Strategic management accounting and business strategy: a loose coupling?, The Journal of Accounting & Organizational Change, 6, 2, pp. 228-259. DOI: 10.1108/18325911011048772
  30. Claessens S., Djankov S., Lang L.H.P. (2000), The Separation of Ownership and Control in East Asian Corporations, Journal of Financial Economics, 58, 1, pp. 81-112.
  31. Coller G., Collini P., Frigotto M.L. (2012), Strategia e design dei sistemi di controllo, Management Control, 2, pp. 15-41. DOI: 10.3280/MACO2012-002002
  32. Collini P. (2001), Controllo di gestione e processi aziendali, Padova, Cedam.
  33. Collini P., Frigotto M.L. (2013), Management Control Systems for exploration? A paradox and a challenge for research, Management Control, 1, pp. 27-44. DOI: 10.3280/MACO2015-001003
  34. Collini P., Frigotto M.L., Coller G. (2013), The Strategy and Management Control System relationship as emerging dynamic process, The Journal of Management and Governance, 17, 3, pp. 631-656.
  35. Craig J., Dibrell C., Garrett R. (2014), Examining relationships among family influence, family culture, flexible planning systems, innovativeness and firm performance, Journal of Family Business Strategy, 5, pp. 229-238.
  36. Creswell J.W. (1994), Research design: Qualitative & quantitative approaches, 1st edition, London, Sage Publications.
  37. Cucculelli M., Micucci G. (2008), Family succession and firm performance: Evidence from Italian family firms, Journal of Corporate Finance, 14, 1, pp. 17-31.
  38. Culasso F., Giacosa E., Broccardo L., Manzi L.M.M. (2015), Family Italian Listed Firms: Comparison in Performances and Identification of Two Main Configurations, International Journal of Organizational Analysis, 23(1), pp. 664-691.
  39. Culasso F., Giacosa E., Broccardo L., Manzi L.M. (2013), Family Italian Listed Firms: Comparison in Performances and Identification of Two Main Configurations, in 6th Conference Euromed 2013, Confronting Contemporary Business Challenges Through Management Innovation, Euromed Press. October 3-4, 2013. Estoril, Portugal.
  40. Dana, L.P., Dana, T.E. (2005), Expanding the scope of methodologies used in entrepreneurship research, Int. J. Entrepreneurship and Small Business, 2, 1, pp.79-88.
  41. Davis P., (1986), Family Business: Perpectives on Change, Agency Sales Magazine, June, pp. 9-16.
  42. Davis P.S., Harveston P.D. (1998), The influence of family on business succession process: A multigenerational perspective, Entrepreneurship Theory and Practice, 22, 3, pp. 31-53.
  43. De Massis A., Chua J.H., Chrisman J.J. (2008), Factors Preventing Intra-Family Succession, Family Business Review, 21, 2, pp. 183-199.
  44. De Massis A., Frattini F., Pizzurno E., Cassia L. (2015), Product innovation in family vs. non-family firms: An exploratory analysis, Journal of Small Business Management, 51, 1, pp. 1-36
  45. De Massis A., Kotlar J., Chua J.H., Chrisman J.J. (2014), Ability and willingness as sufficiency conditions for family-oriented particularistic behavior: Implications for theory and empirical studies, Journal of Small Business Management, 52, 2, pp. 344-364.
  46. De Massis A., Sharma P., Chua J.H., Chrisman J.J., Kotlar J. (2012), State-of-the-art of family business research, in De Massis A., Sharma P., Chua J.H., Chrisman J.J. editor, Family business studies: An annotated bibliography, Northampton, Edward Elgar.
  47. Dyer W.G. Jr. (1989), Integrating professional management into a family owned business, Family Business Review, 2, 3, pp. 221-235.
  48. Eisenhardt K.M. (1989), Building theories from case study research, Academy of Management Review, 14, 4, pp. 532-550. DOI: 10.5465/AMR.1989.4308385
  49. Eisenhardt K.M., Graebner M.E. (2007), Theory building from cases: Opportunities and challenges, Academy of Management Journal, 50, 1, pp. 25-32.
  50. Faccio M., Lang L. (2002), The Ultimate Ownership of Western Corporations, Journal of Financial Economics, 65, 3, pp. 365-395.
  51. Garcìa-Ramos R., Garcìa-Olalla M. (2011), Board characteristics and firm performance in public founder- and nonfounder-led family business, Journal of Family Business Strategy, 2, 4, pp. 220-231.
  52. Garrison R.H., Noreen E.W., Brewer P.C., Agliati M., Cinquini L., a cura di (2012), Programmazione e Controllo - Managerial Accounting per le decisioni aziendali, Milano, McGraw-Hill.
  53. Geertz, C. (1973), The Interpretation of Cultures, Basic Books.
  54. George A. (1979), Case Studies and Theory Development: The Method of Structured, Focused Comparison, in Lauren P. editor, Diplomacy: New Approaches in History, Theory and Policy, New York, Free Press.
  55. George A., McKeown T. (1985), Case Studies and Theories of Organizational Decision Making, Advances in Information Processing in Organizations, 2, 2, pp. 21-58.
  56. George A.L., Bennett A. (2005), Case Studies and Theory Development in the Social Sciences, Cambridge, MIT Press.
  57. Gill A., Flaschner A.B., Mann S., Dana, L-P. (2014), Types of governance, financial policy and the financial performance of micro-family-owned businesses in Canada, Int. J. Business and Globalisation, 13, 4, pp. 542-558.
  58. Gillham B. (2001), Case Study Research Methods, London, Continuum.
  59. Giovannoni E., Maraghini M.P., Riccaboni A. (2011), Transmitting Knowledge Across Generations: The role of Management Accounting Practice, Family Business Review, 24, 2, pp. 126-150.
  60. Glaser B.G., Strauss A. (1967), The Discovery of grounded Theory: Strategies for qualitative research, Chicago, Aldine.
  61. Goldberg S.D., Woolridge B., (1992), Succession: From the Other End of The Telescope. Paper presented at the Academy of Management Meeting, Las Vegas, NV.
  62. Gomez-Mejia L.R., Nuñez-Nickel M., Gutierrez I., (2001), The role of family ties in agency contracts, Academy of Management Journal, 44, 1, pp. 81-95
  63. Graebner M.E., Eisenhardt K.M. (2004), The seller's side of the story: Acquisition as courtship and governance as syndicate in entrepreneurial firms, Administrative Science Quarterly, 49, 3, pp. 366-403.
  64. Guba E.G., Lincoln Y.L. (1998), Naturalistic inquiry, Beverly Hills, Sage.
  65. Gumesson E. (2000), Many to many marketing as grand theory: a Nordic School contribution, in Lusch R.F., Vargo S.L. editor, The Service Dominant Logic of Marketing, New York, M.E. Sharpe.
  66. Hall A., Nordqvist M. (2008), Professional management in family business: Toward an extended understanding, Family Business Review, 21, 1, pp. 51-69.
  67. Handler W.C. (1989), Methodological Issues and Considerations in Studying Family Business, Family Business Review, 2, 3, pp. 257-276.
  68. Handler W.C. (1990), Succession in family firms: A mutual role adjustment between entrepreneur and next-generation family members, Entrepreneurship Theory and Practice, 15, 1, pp. 37-51.
  69. Handler W.C. (1992), Succession experience of the next generation, Family Business Review, 5, 3, pp. 283-307.
  70. Horton T. P. (1982), The Baton of Succession, Management Review, 71, pp. 2-3.
  71. Johansson R. (2002), Ett explikativt angreppsssätt – Fallstudiemetodikens utveckling, logiska grund och betydelse i arkitekturforskningen, Nordic Journal of Architectural Research, 53, 2, pp. 19-28.
  72. Jönssön S., Lukka K. (2005), Doing interventionist research in management accounting, Gri-rapport, Handelshögskolan vid Göteborgs universite.
  73. Kamei K., Shinato T., Dana L-P. (2017), International convergence and divergence on family entrepreneurship problems: the case of family firms in Japan, Int. J. Entrepreneurship and Small Business, 30, 4, pp. 590-607.
  74. Kaplan R.S., Norton D.P. (1992), The Balanced Scorecard: Measures that drive performance, Harvard Business Review, 70, 1, pp. 71-79.
  75. Kotlar J., De Massis A. (2013), Goal setting in family firms: Goal diversity, social interactions, and collective commitment to family-centered goals, Entrepreneurship Theory and Practice, 37, 6, pp. 1263-1288.
  76. La Porta R., Lopez-de-Silanes L., Shleifer A. (1999), Corporate ownership around the world, The Journal of Finance, 54, 2, pp. 471-517.
  77. Lehrer M. and Schmid S. (2015), Germany’s industrial family firms: prospering islands of social capital in a financialized world?, Competition & Change, 19 4, pp. 301-316.
  78. Longenecker J.G., Schoen J.E. (1978), Management Succession in The Family Business, Journal of Small Business Management, 16, 3, pp. 1-6.
  79. Mancini D. (2011), Il sistema informativo aziendale, la contabilità aziendale e gli altri strumenti informativo contabili, i sistemi informativi e la tecnologia informatica, in Ferrara G., a cura di, Economia Aziendale, Milano, McGraw-Hill.
  80. Marasca S., Marchi L., Riccaboni A. (2009), Controllo di gestione: metodologie e strumenti, Arezzo, Knowita.
  81. Marchi L. (1988), I sistemi informativi aziendali, Milano, Giuffrè.
  82. Marchi L., Branciari S. (1998), Il sistema informativo e il controllo dei processi, in Marchi L., a cura di, Introduzione all’economia aziendale, Torino, Giappichelli.
  83. Marchi L., Mancini D., a cura di (1999), Gestione informatica dei dati aziendali, Milano, FrancoAngeli.
  84. Maxwell J.A. (2012), Qualitative research design: An interactive approach, Thousand Oaks, Sage.
  85. McKeown T. (2004), Case Studies and the Limits of the Quantitative Worldview, in Brady H., Collier D. editor, Rethinking Social Inquiry, Lanham MD, Rowman and Littlefield.
  86. Mediobanca (2013), Indagine sul settore vinicolo. Ufficio Studi Mediobanca, -- available http://www.mbres.it/ita/mb_pubblicazioni/vinicole.htm.
  87. Merriam S.B. (1988), Case study research in education: A qualitative approach, San Francisco, Jossey-Bass.
  88. Miles M.B., Huberman A.M. (1994), Qualitative Data Analysis, Thousand Oaks, Sage.
  89. Miller D., Le Breton-Miller I., Lester R.H., Cannella A.A. Jr. (2007), Are Family Firms Really Superior Performers?, Journal of Corporate Finance, 13, 5, pp. 829-858.
  90. Miller D., Steier L., Le Breton-Miller I. (2003), Lost in time: Intergenerational succession, change and failure in family business, Journal of Business Venturing, 18, 4, pp. 513-531.
  91. Morck R., Yeung B. (2004), Family Control and the Rent Seeking Society, Entrepreneurship Theory and Practice, 28, 4, pp. 391-409.
  92. Morris M.H., Williams R.W., Allen J.A., Avila R.A. (1997), Correlates of success in family business transitions, Journal of Business Venturing, 12, 5, pp. 385-401.
  93. Paolini A., a cura di (2004), Il controllo di gestione nelle imprese: recenti considerazioni e quattro esperienze a confronto, Milano, Giuffré.
  94. Patton M. (1987), Examples of designs, and analyzing and interpreting qualitative data, How to Use Qualitative Methods in Evaluation, Sage, Newbury Park, California, pp. 65-69, 144-164.
  95. Patton M.Q. (1990), Qualitative evaluation and research methods, Thousand Oaks, Sage.
  96. Pérez-González F. (2006), Inherited control and firm performance, American Economic Review, 96, 5, pp. 1559-1588.
  97. Porter M. (1980), Competitive Strategy: Techniques for analysing industries and competitors, New York, Free Press.
  98. Porter M. (1985), Competitive Advantage: Creating and Sustaining Superior Performance, New York, Free Press.
  99. Potter J., Wetherell M. (1987), Discourse and social psychology; beyond attitudes and behavior, London, Sage.
  100. Poutziouris P., Smyrnios K.X., Klein S.B. (2006), The business of researching family enterprises, Handbook of Research on Family Business, Edward Elgar, Cheltenham.
  101. Prencipe A., Markarian G., Pozza L. (2008), Earnings management in family firms: Evidence from R&D cost capitalization in Italy, Family Business Review, 21, 1, pp. 71-88.
  102. Ramadani V., Hoy F. (2015), Context and uniqueness of family businesses, in Family Businesses in Transition Economies, Springer, pp. 9-37.
  103. Ratten V. (2016), Female entrepreneurship and the role of customer knowledge development, innovation outcome expectations and culture on intentions to start informal business ventures, International Journal of Entrepreneurship and Small Business, 27, 2-3, pp. 262-272. DOI: 10.1504/IJESB.2016.073977
  104. Ratten V., Dana L-P (2017), Sustainable Entrepreneurship, Family Farms and the Dairy Industry, International Journal of Social Ecology and Sustainable Development, 8, 3.
  105. Ratten V., Ramadani V., Dana L.P., Hoy F., Ferreira J. (2017a), Family entrepreneurship and internationalization strategies, Review of International Business and Strategy, 27, 2, pp.150-160. DOI: 10.1108/RIBS-01-2017-0007
  106. Ratten V., Dana L-P., Ramadani V. (2017b), Internationalisation of family business groups in transition economies, Int. J. Entrepreneurship and Small Business, 30, 4, pp. 509-525.
  107. Salvato C., Moores K. (2010), Reserach on Accounting in family firms: Past accomplishments and future challenges, Family Business Review, 23, 3, pp. 259-281.
  108. Sharm P., Chrisman J.J., Pablo A.L., Chua J.H. (2001), Determinants of initial satisfaction with the succession process in family firms: A conceptual model, Entrepreneurship Theory and Practice, 25, 3, pp. 17-35.
  109. Shi H.X., Dana L-P. (2013), Market orientation and entrepreneurship in Chinese family business: a socialisation view, Int. J. Entrepreneurship and Small Business, 20, 1, pp.1-16. DOI: 10.1504/IJESB.2013.055690
  110. Simons R. (1995), Levers of control, Boston, Harvard Business School Press.
  111. Simons R. (2000), Performance Measurement and control Systems for implementing strategy, Upper Saddle River, Prentice-Hall.
  112. Smith B., Amoako-Adu B. (1999), Management succession and financial performance of family controlled firms, Journal of Corporate Finance, 5, 4, pp. 341-368.
  113. Songini L. (2006), The professionalization of family firms: Theory and practice, in Poutziouris P., Smyrnios K., Klein S. editor, Handbook of research on family businesses, Cheltenham, Edward Elgar.
  114. Songini L., Gnan L., Malmi T. (2013), The role and impact of accounting in family business, Journal of Family Business Strategy, 4, 2, pp. 71-83.
  115. Songini L., Vola P. (2015), The Role of Professionalization and Manageralization in Family Business Succession, Management Control, 1, pp. 9-43. DOI: 10.3280/MACO2015-001002
  116. Sonnenfeld, J. (1988), The hero’s farewell: What happens when CEOs retire, New York, Oxford University Press.
  117. Stake R.E. (1995), The art of case study research, Thousand Oaks, Sage.
  118. Stavrou E. (1999), Succession in Family Businesses: Exploring The Effects of Demographic Factors on Off-Spring Intentions to Join and Take Over The Business, Journal of Small Business Management, 37, 3, pp. 43-61.
  119. Tagiuri R., Davis J.A. (1992), On the goals of successful family companies, Family Business Review, 5, 1, pp. 43-62.
  120. Tirdasari N.L., Dhewanto, W. (2012), Family Business Succession in Indonesia: A Study of Hospitality Industry, International Conference on Asia Pacific Business Innovation and Technology Management, Procedia - Social and Behavioral Sciences, 57, 1, pp. 69-74.
  121. Van Maanen J. (1982), Varieties of Quafitative Research, Beverly Hills, Sage Publications.
  122. Venter E., Boshoff C., Maas G. (2005), The influence of successor-related factors on the succession process in small and medium-sized family businesses, Family Business Review, 18, 4, pp. 283-303.
  123. Villalonga B., Amit R.H. (2006), How do family ownership, control and management affect firm value?, Journal of Financial Economics, 80, 2, pp. 385-417.
  124. Ward J.L. (1987), Keeping The Family Business Healthy, San Fransisco, Jossey Bass.
  125. Ward J.L. (1997), Keeping the family business healthy: How to plan for continuity growth, profitability and family leadership, Marietta, Business Owner Resources.
  126. Wolfram Cox J. and Hassard J. (2007), Ties to the Past in Organization Research: A Comparative Analysis of Retrospective Methods, Organization, 14: 4, 475-497.
  127. Wach K. (2014), Familiness and born globals: rapid internationalisation among Polish family firms, Journal of Intercultural Management, 6, 3, pp.127-186.
  128. Yin R.K. (2012), Applications of Case study research, Sage Publications.

  • An Investigation of Factors Towards Family Business Sustainability: Perspective from India, a Developing Economy Nandini Varshney, Sucheta Agarwal, Leo Paul Dana, Amit Kumar Dwivedi, in Journal of Family and Economic Issues /2024
    DOI: 10.1007/s10834-024-09997-1
  • Management Controlling and Governance of Family Businesses Cristiana Cattaneo, Gaia Bassani, pp.29 (ISBN:978-3-030-47740-0)
  • Management Controlling and Governance of Family Businesses Gaia Bassani, Cristiana Cattaneo, Francesca M. Cesaroni, Annalisa Sentuti, pp.161 (ISBN:978-3-030-47740-0)
  • The Impact of the Management Control System on the Family Business’ Intention to Maintain the Organization for Future Generations Fábio Frezatti, Diógenes de Souza Bido, Daniel Magalhães Mucci, Franciele Beck, Ana Paula Capuano da Cruz, in Journal of the Knowledge Economy /2023 pp.1145
    DOI: 10.1007/s13132-022-00918-x
  • The knowing–doing gap: Family SMEs and sustainability in Germany and Sweden Börje Boers, Thomas Henschel, Adrian Ade, Stefan Kemp, in Journal of the International Council for Small Business /2024 pp.1
    DOI: 10.1080/26437015.2024.2390868

Francesca Culasso, Elisa Giacosa, Luca Maria Manzi, Leo-Paul Dana, Professionalization in Family Businesses. How to strengthen strategy implementation and control, favouring succession in "MANAGEMENT CONTROL" 1/2018, pp 45-71, DOI: 10.3280/MACO2018-001003