Research on enterprise risk management (ERM) has increased considerably in the past two
decades. Although management accounting researchers have substantially contributed to …

The data explosion of the last few years from social media and 'big'data, along with the
impact of disruptive technologies, like blockchain and machine learning, have changed the …

This paper discusses several conceptual and empirical issues related to understanding
combinations of management control (MC) practices. First, the paper clarifies the meaning of …

This abductive case study of MCS design change in a Swedish university shows how social
and technical forms of control can be underpinned and held together by different institutional …

In the urban complex system, historic buildings can no longer focus on the original use,
proposing a new reuse approach is inevitable to adapt the needs of urban development …

Urbanization has influenced the distribution of heat in urban environments. The mutual
influence between weather factors and urban forms created by dense buildings intensify …

Integrating recent theorizing on complementarity and situational strength with management
control system (MCS) theory, we investigate how, why and under what circumstances …

Supervisor feedback is essential for training and socialising early career auditors. One
fundamental aspect and choice of a supervisor's feedback practice and style is whether to …

Following the theoretical innovations of complementarity theory, management control
studies have investigated interdependencies between different management control …

While budgetary controls with capital rationing are theoretically optimal and widespread in
practice, empirical research documents their association with higher employee dishonesty …