Strategic cost management is deliberate decision making aimed at aligning the firm's cost
structure with its strategy and optimizing the enactment of the strategy. Alignment and …

This paper succinctly critiques the benchmarking literature and the performance
measurement literature in regards to the novel concept of lead benchmarking as a possible …

Perceptions of psychological empowerment play a vital role in the way an individual
perceives things at the workplace. In spite of this, there is scant research on the antecedents …

This paper aims to show how the design of management control systems (MCS) has
developed in response to the need for organizations to address the challenges of operating …

New product development has changed significantly over the last decade and management
control systems have played an important role in this transformation. This study draws on …

Evidence for the relationship between management control practices and innovation is
somewhat mixed, notably because of the insufficient attention devoted to the type of …

Little research on knowledge-intensive firms has focused specifically on management
control issues. This paper aims to consider such issues. Starting from the limitations of the …

Globalization of markets and new business practices are prompting high-tech firms to
reconsider their competitive strategy. The increasing complexity of technologies in addition …

Should management control the front end of innovation in companies, and, if so, how? This
paper examines the use of management control in the front end of innovation, how the …

Several studies in management control have drawn upon the concepts of coercive and
enabling forms of bureaucracy (Adler and Borys 1996) to discuss how the features of a …