Management control systems and the strategic management of innovation

SSN Biswas, C Akroyd - Qualitative Research in Accounting & …, 2022 - emerald.com
Purpose This paper aims to understand the strategic management of innovation by
examining the effect that management control systems (MCS) have on innovation activities …

[HTML][HTML] Taking stock of research on the levers of control with meta-analytic methods: Stylized facts and boundary conditions

L Bellora-Bienengräber, K Derfuss, J Endrikat - … , Organizations and Society, 2023 - Elsevier
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 …

The role of sustainability control systems in translating CSR into performance in Iran

K Asiaei, N Bontis, O Barani, M Moghaddam… - Management …, 2022 - emerald.com
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 …

The relationship between management control systems and innovativeness in start-ups: Evidence for product, business model, and ambidextrous innovation

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 …

Sustainability control systems in short-term operational and long-term strategic decision-making

SC Kuruppu, MJ Milne, CA Tilt - Meditari Accountancy Research, 2024 - emerald.com
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 …

Proactive strategic responses to corporate sustainability pressures: a sustainability control system framework

C Wijethilake, A Ekanayake - Advances in Management Accounting, 2018 - emerald.com
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 …

Heard it through the grapevine: Conceptualizing informal control through the lens of social network theory

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 …

Management control systems effect on the micro-level processes of product innovation

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 …

Does gender matter? The association between gender and the use of management control systems and performance measures

BJ Bobe, R Kober - Accounting & Finance, 2020 - Wiley Online Library
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 …

The evolution of a management control package: a retrospective case study

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 …