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Management Control Systems in Shopping Centres: Analysis of the Managing Director

Author

Listed:
  • Andrea Aquilino-Navarro

    (Department of Financial Economics and Accounting, University Pablo of Olavide of Seville, Ctra. Utrera, Km. 1, 41013 Sevilla, Spain)

  • Juan Manuel Ramón-Jerónimo

    (Department of Financial Economics and Accounting, University Pablo of Olavide of Seville, Ctra. Utrera, Km. 1, 41013 Sevilla, Spain)

  • Raquel Flórez-López

    (Department of Financial Economics and Accounting, University Pablo of Olavide of Seville, Ctra. Utrera, Km. 1, 41013 Sevilla, Spain)

Abstract

Background : How do Shopping Centre Managers use the Management Control System (MCS) to adapt to the available resources according to the characteristics of the centre and external factors that may affect such management? We identified the differences in the MCS between three types of shopping centres: urban-conventional centres, peripheral-conventional centres, and peripheral-outlet centres. Methods : This qualitative research, based on a multiple case study, aims to obtain a descriptive and explanatory view of the situation of the MCS in the analysed centres. For the study, an interview with a store manager in a shopping centre and semi-structured interviews with the managers of the selected centres were conducted. Results : The relevant factors that affect management were detected: ownership structure, budget management, centre maintenance, marketing-mix management, and the image of the centre to be projected, based on the public that the manager intends to attract. Conclusions : MCSs within each shopping centre vary little, depending on the external factors described, and the differences in management are not based on the characteristics of the centre but on the vision of the manager. A detailed description of the role of the manager is offered, and the door is opened for further research on the subject.

Suggested Citation

  • Andrea Aquilino-Navarro & Juan Manuel Ramón-Jerónimo & Raquel Flórez-López, 2022. "Management Control Systems in Shopping Centres: Analysis of the Managing Director," Logistics, MDPI, vol. 6(1), pages 1-22, February.
    • Handle: RePEc:gam:jlogis:v:6:y:2022:i:1:p:16-:d:748469
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    References listed on IDEAS

    as
    1. Chebat, Jean-Charles & Sirgy, M. Joseph & Grzeskowiak, Stephan, 2010. "How can shopping mall management best capture mall image?," Journal of Business Research, Elsevier, vol. 63(7), pages 735-740, July.
    2. Grimmer, Martin & Kilburn, Ashley P. & Miles, Morgan P., 2016. "The effect of purchase situation on realized pro-environmental consumer behavior," Journal of Business Research, Elsevier, vol. 69(5), pages 1582-1586.
    3. Ivana Blešic & Aleksandra Dragin & Jelica Markovic & Slobodan Cerovic and Lukrecija Deri, 2014. "Relationships among Shopping Quality and Corporate Social Responsibility of Shopping Centers and Consumer Satisfaction: Case from Novi Sad (Serbia)," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 16(35), pages 415-415, February.
    4. El Hedhli, Kamel & Chebat, Jean-Charles & Sirgy, M. Joseph, 2013. "Shopping well-being at the mall: Construct, antecedents, and consequences," Journal of Business Research, Elsevier, vol. 66(7), pages 856-863.
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