Purpose The purpose of this article is to synthesize the topics, conceptualizations and
measurements of value-based management (VBM) and to suggest a research agenda …

Environmental management control systems (EMCSs) effectively integrate environmental
objectives into corporate decision-making, yet implementation costs may discourage their …

Despite the widespread use of value-based management (VBM) in European companies,
studies investigating the reasons for the differences in its sophistication remain scarce and …

Adopting a Lakatosian perspective, this paper asks whether management accounting (MA)
research using institutional theory can be described as a degenerative or progressive …

Management accounting is an important component of managerial decision-making to help
guide the overall business strategy in organisations. Appropriate measures of management …

This editorial provides an overview of innovative data and use-cases for management
accounting research and practice. We cover data such as natural language, crowd-sourced …

Zusammenfassung Unternehmen verwenden Management Control Systeme, um die
Strategie zu implementieren und sicherzustellen, dass MitarbeiterInnen im Sinne des …

Top management support is often proclaimed as a crucial factor for the successful use of
value-based management (VBM). Moreover, recent research indicates that CFOs play a …

While recent studies indicate that value-based management (VBM) helps owners in aligning
managerial interests (ie, decision-influencing role), little evidence is provided for its support …

We examine the relationship between the use of value-based key performance indicators in
a firm's management control system and the dynamics of working capital (WC). We …