The objective of the study described in this paper is to define safety metrics that are based on the effectiveness of risk controls. Service providers define and implement such risk controls in order to prevent hazards developing into an accident. The background of this research is a specific need of the aviation industry where small and medium-sized enterprises lack large amounts of safety-related data to measure and demonstrate their safety performance proactively. The research department of the Aviation Academy has initiated a 4-year study, which will test the possibility to develop new safety indicators that will be able to represent safety levels proactively without the benefit of large data sets. As part of the development of alternative safety metrics, safety performance indicators were defined that are based on the effectiveness of risk controls. ICAO (2013) defines a risk control as “a defence with specific mitigation actions, preventive controls or recovery measures put in place to prevent the realization of a hazard or its escalation into an undesirable consequence”. Examples of risk controls are procedures, education and training, a piece of equipment etc. It is crucial for service providers to determine whether the introduced risk controls are indeed effective in reducing the targeted risk. ICAO (2013) describes the effectiveness of risk control as "the extent to which the risk control reduces or eliminates the safety risks”, but does not provide guidance on how to measure the effectiveness of risk control. In this study, a generic metrics for the effectiveness of risk controls based on their effectiveness was developed. The definition of the indicators allows, for each risk control, derivation of specific indicators based on the generic metrics. The suitability of the metrics will subsequently be tested in pilot studies within the aviation industry.
Little is known about the role of organizational culture regarding management control systems (MCS) that focus on corporate sustainability. To enhance our understanding of this phenomenon, this study of MCS shows how social and technical forms of control can be used to embedded sustainability in the corporate culture. When companies are founded with a sustainable purpose, then sustainability at the core of their endeavors. In these cases, social controls have the main focus and have a substitutive role to technical controls. In contrast, social and technical controls are complementary to effectively embed sustainability in the culture for companies transitioning to sustainability. We empirically inform our study with a multiple exploratory case-study design, using interviews, desk research, and observations, investigating a variety of twenty companies in The Netherlands that aim to corporate sustainability. In this paper, we respond to the need in a literature for further empirical research regarding the design of MCS aimed at sustainability, and the role of culture in particular. We also contribute to the discussion in the literature about complementarity versus substitution of controls. Besides contributing to the academic literature, we believe this paper can also help practitioners design MCS to create sustainable value for their organization.
While the technical application domain seems to be to most established field for AI applications, the field is at the very beginning to identify and implement responsible and fair AI applications. Technical, non-user facing services indirectly model user behavior as a consequence of which unexpected issues of privacy, fairness and lack of autonomy may emerge. There is a need for design methods that take the potential impact of AI systems into account.
