This article reviews the literature on the contingency theory of management accounting
since the 1980 review by the author. It traces the expansion of this literature and critically …

The purpose of this paper is to review analytical conceptualizations of management control
systems (MCS) that have been developed in the academic literature. By means of a …

Although organizations have embraced the sustainability rhetoric in their discourse and
external reporting, little is known about the processes whereby management control systems …

The management control literature has been criticised for having concepts that are ill-
defined. This causes mixed empirical results and makes it difficult to build a coherent body of …

This paper examines the positioning of qualitative research to date in the field of
management accounting. It offers a critical reflection and an appraisal of its profile relative to …

In times of economic and financial crises, the content of this book rings true. Drawing from
interviews with executives, senior managers and/or auditors from renowned companies …

Purpose The purpose of this paper is to take into account Simons'(1994) formal levers of
control framework and more informal processes to examine how organizations implement …

The link between organizational strategy and performance management system design has
been examined in numerous studies. Invariably, strategy is conceptualized using archetypes …

Purpose The number of theoretical and empirical research on management control of
innovation activities has significantly increased. Existing studies in this field are …

Even though it is widely accepted that management control systems consist of formal (results
and/or action controls) and informal mechanisms (personnel and/or cultural controls) …