...Marco Gatti; Simone Poli Purpose This paper explores the role that the control system – understood as a set of financial and non-financial mechanisms – introduced by the Ministerial Decree of 15th February 1860 played in promoting the ethical tolerance of prostitution in the Kingdom of Italy...

... to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Entrepreneurship Governance Incubator Start-ups Control systems Entrepreneurial firms or new ventures are an interesting object of management research...

... the effects of the ERP on the organization's management control systems. Design/methodology/approach The research is based on a longitudinal case study of a North American Financial. Data were collected during the deployment of a new management control system. The paper introduces the temporal view...

... of control systems in the public sector. While environmental and task characteristics only partially explain the adoption of certain configurations of control, the features of the control systems seem to be rather influenced by variables that are related to party characteristics. Originality/value...

...Chris Durden Purpose The purpose of this paper is to investigate the measurement and monitoring of social responsibility within the management control system (MCS) of an organisation that subscribes to a stakeholder and social responsibility approach and to propose a framework that provides...

... attention. Frank H.M. Verbeeten can be contacted at: fverbeeten@rsm.nl © Emerald Group Publishing Limited 2008 Performance management Public sector organizations Control systems Behaviour The Netherlands Recent efforts to “reinvent the government” and improve performance...

... Performance management systems Control systems It is now 20 years since Johnson and Kaplan (1987) wrote their influential critique of management accounting, Relevance Lost. It therefore seems a good opportunity to assess the validity of their critique and to examine how both management...

..., 1991). The formal control system seems to combine with a set of informal and subtle signals to ensure that budget problems are transferred down to be confronted at the individual auditor level. A further important feature of the audit firm setting relates to the background of senior management...

.... Four specific issues are examined: How do organisations initiate accounting and control systems? How do such systems evolve?What roles do they play in a crisis? How does organisational action become disconnected from such systems? National culture, particularly as it shapes the world views...

...Margaret A. Abernethy; Johannes U. Stoelwinder The conflict between professional and bureaucratic models of behaviour has long been recognised. Evidence provided in the professional/bureaucratic literature indicates that this conflict will impact on the effectiveness of management control systems...