...Lee D. Parker Purpose This study aims to elicit the characteristics of office management control work as presented by documentary filmmakers across four decades in the 20th century. To this end, it investigates office context and culture, office personnel control related activity...

... clubs through financial reporting, strategic financing and key performance metrics. And yet, studies largely omit the revenue-generating potential and scaling of talent development, and the role management control can play in this process. Only recently have researchers focused more explicitly...

...; but depending on the type of organisational sensemaking, accounting information has little further role. The authors also show that the stability of decisions depends on the types of organisational sensemaking. Practical implications The authors show how coordination as a management control practice...

...Geraldine Robbins; Breda Sweeney; Miguel Vega Purpose This study examines how an externally imposed management control system (MCS) – hospital accreditation – influences the salience of organisational tensions and consequently attitudes of management towards the system. Design/methodology...

...Gianluca F Delfino; Berend van der Kolk Purpose The authors examine the impact of the sudden shift to remote working, triggered by the coronavirus disease 2019 (COVID-19) crisis, on management control (MC) practices in professional service firms (PSFs). In addition, employee responses...

...V.G. Sridharan Purpose This research paper seeks to advance the techniques of “within-paradigm” triangulation and theoretical generalization adopted in qualitative field studies for new theory development in management control. Design/methodology/approach Using the evidence gleaned from three...

... workplace. Originality/value The paper contributes to the management control, sustainability management control and health and safety accounting literature. The paper provides an in-depth interdisciplinary analysis of the effectiveness of different control mechanisms in the context of health and safety...

...Lee D. Parker; Lai Hong Chung Purpose The purpose of this paper is to investigate the construction of social and environmental strategies and the related implementation of management control by a key organisation located in a pivotal Asian location in the global hospitality industry. In doing so...

... and speculating on the possible research agendas ahead. Michela Arnaboldi can be contacted at: michela.arnaboldi@polimi.it © Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only Accounting Big data Social media Management control The use of new...

...Associate Professor Enrico Bracci, Associate Professor Ileana Steccolini, Professor Christopher Humphrey and Dr Jodie Moll; Berend van der Kolk; Henk J. ter Bogt; Paula M.G. van Veen-Dirks Purpose – The purpose of this paper is to examine how management control (MC) within governmental...

... entrepreneurship theory. The purpose is to introduce a typology of network governance forms to the accounting literature and to analyze the governance and management control mechanisms within the UPU, a “participatory federation” (Provan, 1983) type of network that has managed the challenges of collective...

...Puja Ladva; Jane Andrew Purpose – The purpose of this paper is to explore the relationship between management controls and the work-life balance (WLB) of junior accountants working in four multinational accounting firms using semi-structured interviews. Design/methodology/approach...

... between them. As they explain (March et al., 2000 , p. 25): © Emerald Group Publishing Limited 2012 Technical controls Process of change Management control Case studies Motors of change Life‐cycle approach Rules Change management Changes to the legal environment...

... 2011 Intellectual capital Budgetary control Performance management Management control The research reported below extends knowledge about the performance of intellectual capital. Intellectual capital is typically understood to consist of human capital, which is creative...

... for greater managerial surveillance and control, but at the same time it facilitates a less hierarchical and more informal organisational structure. © MCB UP Limited 2001 Management control Auditing Automation Information technology The purpose of this paper is to explore the impact...

... in and around key management control processes and events. The research question is “How are narratives best understood, constructed and used as forms of explanation and rhetorical argument in accounting and management research?” © MCB UP Limited 1999 Management control Methodology Narratives...

... and outside professions. The main loser in this contest has been the professional expertise represented by the Chartered Institute of Bankers (CIOB). For most of the last 100 years the banks based their management control systems on cultural controls embedded in the branch system. In the 1970s and 1980s...

..., data presentation and interpretation of findings. Concludes with some observations on the costs, risks, and potential payoffs of field research. © MCB UP Limited 1992 Field research Management accounting Management control Methodology Research ...

...Gary M. Cunningham Explores management control and accounting systems of three successfully competing companies to gain deeper insight and fill knowledge gaps. Results show that management control and accounting systems do exist which enhance successful competition. Common features are heavy...