Management control effectiveness and strategy: An empirical analysis of packages and systems

DS Bedford, T Malmi, M Sandelin - Accounting, Organizations and Society, 2016 - Elsevier
This study examines management control (MC) combinations that are effective in different
strategic contexts through two related approaches–MC as a package and MC as a system …

Conceptual and empirical issues in understanding management control combinations

DS Bedford - Accounting, Organizations and Society, 2020 - Elsevier
This paper discusses several conceptual and empirical issues related to understanding
combinations of management control (MC) practices. First, the paper clarifies the meaning of …

Construct validity in survey-based management accounting and control research

DS Bedford, RF Speklé - Journal of Management Accounting …, 2018 - publications.aaahq.org
The capacity for survey-based research to advance theoretical knowledge is heavily
dependent on the degree to which the measures used capture the constructs that they are …

Imprinting founders' blueprints on management control systems

C Akroyd, R Kober - Management Accounting Research, 2020 - Elsevier
In this paper we seek to understand the influence of founders on the design and use of
management control systems (MCS) through a theoretical lens known as imprinting. The …

How combinations of control elements create tensions and how these can be managed: An embedded case study

B van der Kolk, PMG van Veen-Dirks… - Management Accounting …, 2020 - Elsevier
This paper explores how combinations of management control (MC) elements can create
tensions, and what supervisors can do to manage these tensions. We extend the literature …

The relationship of organizational culture with management control systems and environmental management control systems

S Einhorn, B Fietz, TW Guenther… - Review of Managerial …, 2024 - Springer
This paper expands upon examinations of the flexibility–stability continuum of organizational
culture in the extant literature by identifying how the four culture types of the competing …

Paradoxical tensions of the COVID-19 pandemic: a paradox theory perspective on the role of management control systems in helping organizations survive crises

R Kober, PJ Thambar - Accounting, Auditing & Accountability Journal, 2022 - emerald.com
Purpose This paper presents paradox theory as a useful theoretical lens for researchers
exploring crises such as coronavirus disease 2019 (COVID-19). The authors argue that …

Interrelation of controls for autonomous motivation: A field study of productivity gains through pressure-induced process innovation

JA Pfister, K Lukka - The Accounting Review, 2019 - publications.aaahq.org
This field study investigates an empirical setting where the introduction of new formal results
controls—stretch targets for productivity that are seemingly unachievable with current …

CEO power and CSR: The moderating role of CEO characteristics

HL Chu, NY Liu, SC Chiu - China Accounting and Finance Review, 2023 - emerald.com
Purpose The purpose of this study is to examine the moderating role of the characteristics of
the chief executive officer (CEO) on the association between CEO power and corporate …

The relation between strategy, CEO selection, and firm performance

MA Abernethy, YF Kuang, B Qin - Contemporary Accounting …, 2019 - Wiley Online Library
We examine whether a firm's strategic priorities influence its selection of a new CEO and
what conditions enable such an appointment to add value to the firm. More specifically, this …