Xavier Sales

EADA, Finance and Management Control, Faculty Member

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Xavier Sales currently works at EADA Business School Barcelona. Xavier teaches at Master level and does research in Management control and Performance Management. Most recent publication is 'A proposed methodology for evaluating the quality of performance management systems. Pacific Accounting Review 2019

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Papers by Xavier Sales

Teaching Management Control: An Analysis of Top MBA Programmes Worldwide

Journal of international business education, Dec 31, 2020

EL GERENCIALISME EN LA GESTIÓ DE SERVEIS PÚBLICS La realitat del model gerencial en els consorcis públics locals de Catalunya

Identificación y gestión de los riesgos estratégicos en la empresa

Managing Strategic Risks from Management Control Approach

Corporate Ownership and Control, 2010

It is this conceptual paper’s intention to show the use of a management control approach to manag... more It is this conceptual paper’s intention to show the use of a management control approach to managing strategic risks. This theoretical work presents and conceptualizes strategic risk, categorizes strategic risks (examples taken from financial industry are used) and presents a management control framework to manage with these risks strategically. The paper illustrates the need to identify strategic risks proactively and to integrate risk management tools into overall company strategic management. It suggests that risk management is critical for an organization’s survival; it needs to have a company-wide strategic approach and backed by the top management of the organization. The paper also suggests that shareholders are ultimately responsible for the way the risks their companies face are managed. The recent financial crisis has generated a considerable amount of discussion around what regulators can do or could have done, while forgetting proper controls system by owners (shareholde...

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Leyendo el mapa estratégico

50 Lecciones De Management Libro Conmemorativo Del 50 Aniversario De Eada 2007 Isbn 978 84 8358 043 1 Pags 71 78, 2007

Identificación y gestión de los riesgos estratégicos en la empresa

50 Lecciones De Management Libro Conmemorativo Del 50 Aniversario De Eada 2007 Isbn 978 84 8358 043 1 Pags 307 314, 2007

Tailoring performance management systems: a sports merchandiser's case

Sport, Business and Management: An International Journal, 2012

PurposeAs sport gradually becomes a full‐scale business, a debate about the applicability and app... more PurposeAs sport gradually becomes a full‐scale business, a debate about the applicability and appropriateness of measures of performance has emerged. The purpose of this research is to analyse how the special features of sport businesses influence the performance management system of a sports merchandiser.Design/methodology/approachThe research work examines a case study of a sports retailer that manages the merchandising and image rights of a major European football club. It was conducted using Otley's performance management framework.FindingsIt was found that organization objectives were clearly known by all managers at all levels, despite not articulated in explicit statements, but conveyed in less formal ways. The main finding is to explain how a performance management system can be structured to effectively respond to the sports setting in which the company operates: constant meetings, shared values, information exchange and fast response to events substituted planning and ...

Case Study on Performance Management. A Comprehensive Approach

British Journal of Economics, Management & Trade, 2013

Performance Management System in a Non-Profit Local Governmental Broadcaster

Global Business and Management Research: An International Journal, 2013

Introduction In recent years there has been a dramatic increase in the number of nonprofit organi... more Introduction In recent years there has been a dramatic increase in the number of nonprofit organisations brought on by the rapid changes in the environment and the demands of society. These types of organisations are playing an increasingly important role in modern economies not only as providers of goods and servicers but also as employers (Salamon & Anheier, 1996). The main goal of a non-profit organisation is not the profitability of shareholder investments but to achieve its objective. Even so, non-profit organisations need to acquire the management capacity of commercial companies whereas commercial companies must acquire the mission management capacity of the former (Drucker, 1990). Non-profit organisations have widely adopted the Balanced Scorecard (BSC) as a measurement tool of effective performance (Kaplan & Norton, 1992). This paper examines process of implementation of a performance measurement tool in a local government television network, the aim of the study is to anal...

El papel del sistema de control de gestión frente a los riesgos estratégicos en la empresa

Podemos afirmar que un buen sistema de control de gestion debera ser capaz de minimizar sorpresas... more Podemos afirmar que un buen sistema de control de gestion debera ser capaz de minimizar sorpresas desagradables, debera estar orientado al futuro y debera estar regido por objetivos. Este articulo se centra en la primera de estas funciones; en concreto, en la capacidad que debera tener el sistema de control de gestion para enfrentarse a los riesgos estrategicos que pueden poner en peligro tanto el cumplimiento de la estrategia como, en casos extremos, la continuidad del negocio.

Retribución variable y el control de gestión

Variable pay or incentives are a key element in the management control systems in its function of... more Variable pay or incentives are a key element in the management control systems in its function of influencing employee�s behaviors in desirable ways in order to increase the probabilities of achieving organizational objectives. The aim of this article is to identify the requirements for variable pay to influence employee�s behavior so they can be considered a management control tool. The article suggests key aspects when designing an incentive plan (subjectivity, limits, proportion of fixed/variable compensation) and concludes that in order to produce the desired effects, the amount of the incentive must be significant enough, calculation formula must be understandable by the employee, he or she must have control over the measures used, and finally, the prizes must be paid as soon as possible

Performance Management System in a Non-profit Local Broadcaster

Purpose: This paper examines process of implementation of a performance measurement tool in ‎loca... more Purpose: This paper examines process of implementation of a performance measurement tool in ‎local government television network and how can be adapted to this non-profit ‎ with a variety of stakeholders.‎ Design/Methodology/Approach: The case study was carried out using researchaction ‎logy. Findings: The organization successfully implemented the BSC by (1) capturing in an ‎hierarchical way the objectives of different stakeholders, (2) transmitting the ‎and aligning objectives.‎ Research limitations: As any other case study, the method chosen limits the statistical ‎ of the findings.‎ Originality/value: Adaptation of BSC to a nonprofit local government owned

La investigación con estudios de caso en contabilidad de gestión, una ciencia social

espanolEste trabajo teorico pretende subrayar la importancia del estudio de caso como estrategia ... more espanolEste trabajo teorico pretende subrayar la importancia del estudio de caso como estrategia de investigacion en contabilidad de gestion que es identificada como ciencia social, y por tanto su la dificultad de generar conocimiento independiente del contexto. El trabajo identifica el papel de la investigacion para generar conocimiento relevante que facilite la comprension y la accion, identificando cuando el estudio de caso es mas potente que los metodos estadisticos; a continuacion, se combina con el modelo de Dreyfus para el aprendizaje de habilidades, concluyendo que este conocimiento util depende del contexto y se obtiene del analisis de multiples casos. Esto se vincula con las condiciones generales, que cuando se dan, deberian hacer del estudio de caso la estrategia de preferencia para comprender ricos y complejos fenomenos sociales. La ultima parte del trabajo describe el diseno de las investigaciones y la definicion del marco teorico como elementos clave para garantizar la...

La funcionalidad de los sistemas de control de gestión: una metodología de evaluación

Analizar las conexiones entre las diferentes areas de control y valorar la funcionalidad 'ex ... more Analizar las conexiones entre las diferentes areas de control y valorar la funcionalidad 'ex ante' de los sistemas de control de gestion de una organizacion es importante para que la empresa alcance sus objetivos. Los resultados suelen mostrar que la falta de conexion o la incoherencia entre areas de control son obstaculos para alcanzar los objetivos, que la debilidad de una conexion puede compensarse con la fortaleza de otras y que es posible disenar diferentes sistemas de control igualmente funcionales a partir de distintas combinaciones de elementos de control

A proposed methodology for evaluating the quality of performance management systems

Pacific Accounting Review

Purpose The purpose of this paper is to develop a methodology for evaluating the quality of an or... more Purpose The purpose of this paper is to develop a methodology for evaluating the quality of an organization’s performance management system. Design/methodology/approach The paper presents a theoretical development based in extant literature, using a field study to illustrate the application of the methodology in assessing the quality of the performance management system of the case company. Findings The study presents performance management systems as a network of interconnected elements instead of elements that follow a lineal sequence. The more consistently aligned the elements of this network, the more likely it is to be able to influence behaviours and decisions in desirable ways. Research limitations/implications The development requires its use by practitioners and researchers assessing the performance management systems of organizations to assess further implications. It stresses the need to differentiate the purpose of performance management systems from the objectives of th...

El papel del sistema de control de gestión frente a los riesgos estratégicos en la empresa

Harvard Deusto Finanzas Y Contabilidad, 2007

La funcionalidad de los sistemas de control de gestión: una metodología de evaluación

Harvard Deusto Business Review, 2014

Retribución variable y el control de gestión

Revista De Contabilidad Y Direccion, 2013

Performance Management System in a Non-Profit Local Governmental Broadcaster

Global Business and Management Research an International Journal, 2013

Management control systems and strategy alignment after an MBO: A case study on the influence of the personal preferences of dominant individuals

Revista Espanola De Financiacion Y Contabilidad, May 23, 2012

ABSTRACT Previous research argues that management control systems (MCSs) should be tailored to su... more ABSTRACT Previous research argues that management control systems (MCSs) should be tailored to support business strategy. However, the personal preferences of a dominant individual or coalition can also play a significant role in the design and use of MCSs. This case study analyses how the personal preferences of the members of a dominant coalition, not necessarily holding a legal controlling interest, influenced the MCS of the case company after an MBO. The findings provide evidence of a dominant coalition whose personal preferences (based on previous experience, personal agenda, and managerial style) have a greater influence on the design and use of MCSs than the alignment with strategy.