Purpose The purpose of this paper is to empirically explore how the effect of intellectual
capital (IC) on organizational performance is indirect and mediated through performance …

Prior literature on the transition to a circular economy has focused primarily on societal,
institutional, and technical levels and has paid less attention to people-and organization …

The importance of curtailing undesirable behaviors and, ultimately, self-focused work
climates in organizations is undeniable. This study examines how management control …

The ability to transfer knowledge effectively in the networks of small and medium-sized firms
(SMEs) is paramount for supporting firm competitiveness. Our research is the first one that …

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 Innovation processes are inherently uncertain. They account for a high proportion
of risks taken by companies and cause tensions. The purpose of this paper is to consider …

Purpose Building on the growing body of research that has addressed management control
systems and innovation, the purpose of this study is to assess the extent and nature of the …

Purpose This study aims to understand the formal and informal practices of top managers as
they seek to control product innovation processes and how the style of control used differs …

This conceptual paper explores the iterative relationship between system design and use for
the development process of sustainability control systems (SCS). Building upon Adler and …

We examine an unexplored side of management control systems (MCS): their links with real
earnings management. We propose that interactive use of MCS supports management in …