Emerging themes in management control: A review of recent literature

AJ Berry, AF Coad, EP Harris, DT Otley… - The British Accounting …, 2009 - Elsevier
This review starts from the lines of enquiry suggested by Otley et al.[Otley, DT, Broadbent,
JM, Berry, AJ, 1995. Research in management control: an overview of its development …

Theorizing contingencies in management control systems research

RH Chenhall - Handbooks of management accounting research, 2006 - Elsevier
Contingency-based research has a long tradition in the study of management control
systems (MCS). Researchers have attempted to explain the effectiveness of MCS by …

Evaluative infrastructures: Accounting for platform organization

M Kornberger, D Pflueger, J Mouritsen - Accounting, Organizations and …, 2017 - Elsevier
Platform organizations such as Uber, eBay and Airbnb represent a growing disruptive
phenomenon in contemporary capitalism, transforming economic organization, the nature of …

The role of innovation in the evolution of management accounting and its integration into management control

RH Chenhall, F Moers - Accounting, organizations and society, 2015 - Elsevier
This paper aims to show how the design of management control systems (MCS) has
developed in response to the need for organizations to address the challenges of operating …

A supply chain‐oriented approach of working capital management

E Hofmann, H Kotzab - Journal of business Logistics, 2010 - Wiley Online Library
This article analyzes and illustrates the role of payment terms for working capital
improvements in supply chains. So far, research has shown how individual industries and …

Accounting, hybrids and the management of risk

P Miller, L Kurunmäki, T O'Leary - Accounting, organizations and society, 2008 - Elsevier
This essay addresses the implications of accounting and hybrids for the management of risk.
We argue firstly and most generally for a definition of hybrids that extends beyond …

A review and discussion of management control in inter-firm relationships: Achievements and future directions

A Caglio, A Ditillo - Accounting, organizations and society, 2008 - Elsevier
Several years have passed since Hopwood (Hopwood, AG (1996). Looking across rather
than up and down: on the need to explore the lateral processing of information. Accounting …

Infer, predict, and assure: Accounting opportunities in data analytics

GP Schneider, J Dai, DJ Janvrin, K Ajayi… - Accounting …, 2015 - publications.aaahq.org
The business use of data analytics is growing rapidly in the accounting environment. Similar
to many new systems that involve accounting information, data analytics has fundamentally …

[图书][B] Management accounting change: approaches and perspectives

C Alawattage, D Wickramasinghe - 2012 - api.taylorfrancis.com
Welcome to the changing world of management accounting! In this book, we will take you
through this world of management accounting and show you how this particular discipline …

Management control systems, cooperation and performance in strategic supply relationships: A survey in the mines

H Mahama - Management Accounting Research, 2006 - Elsevier
This study investigates the relationships between two management control systems
(performance measurement systems and socialisation processes) and cooperation and how …