In levers of control (LoC) research, empirical and conceptual ambiguities have hampered the establishment of a coherent body of knowledge. Mixed findings, variability in the …
Purpose This study aims to explore the extent to which companies rely on sustainability management control systems (SMCS) to translate corporate social responsibility (CSR) into …
C Endenich, M Lachmann, H Schachel… - Journal of Accounting & …, 2022 - emerald.com
The relationship between management control systems and innovativeness in start-ups: evidence for product, business model, and ambidextrous innovation | Emerald Insight Books …
Purpose This study aims to respond to calls for more research to understand how sustainability control systems (SCSs) feature (or do not feature) in short-term operational …
Purpose–The purpose of this paper is to develop a framework which sheds new light on how sustainability control systems (SCS) can be used in proactive strategic responses to …
BP Tucker - Journal of Management Accounting Research, 2019 - publications.aaahq.org
The investigation of management control has been a continuing theme in management accounting research over the past four decades. Although studies in this area collectively …
SSN Biswas, C Akroyd, N Sawabe - Journal of Accounting & …, 2023 - emerald.com
Purpose Using institutional theory, this study aims to understand how the management control systems (MCSs) designed by top managers influence the micro-level process …
Literature shows that female (male) managers are more likely to adopt a transformational (transactional) leadership style, as well as make greater (lesser) use of information for …
T Berg, DØ Madsen - Journal of Applied Accounting Research, 2020 - emerald.com
Purpose This paper examines the evolution of a company's management control package (MCP) over time. The overall aim is to gain a deeper understanding of internal and external …