This study surveys the literature examining the privatization of state-owned enterprises
(SOEs) We review the history of privatization, the theoretical and empirical evidence on the …

Practitioners in Europe and the US recently have proposed two distinct approaches to
address what they believe are shortcomings of traditional budgeting practices. One …

This article examines the influence on organizational outcomes of CEOs' political ideology,
specifically political conservatism vs. liberalism. We propose that CEOs' political ideologies …

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 …

The use of the term platform has proliferated in management research. However, theoretical
work on the concept has lagged behind. We present a systematic review of the platform …

Entrepreneurship, long neglected by economists and management scholars, has made a
dramatic comeback in the last two decades, not only among academic economists and …

This new edition of the successful textbook Organization Theories discusses various
approaches to theory formation in organization research, offers a critical presentation of the …

This study examines the relation between measurement system satisfaction, economic
performance, and two general approaches to strategic performance measurement: greater …

We posit that limited transparency of firms' operations to outside investors increases
demands on governance systems to alleviate moral hazard problems. We investigate how …

This paper applies a value-based management framework to critically review empirical
research in managerial accounting. This framework enables us to place the exceptionally …