...Bruno Cohanier; Charles Richard Baker Purpose The purpose of this paper is to trace the evolution of paternalism as a long-term component of a management control system (MCS) in a multi-national business enterprise. Design/methodology/approach The authors used a historical methodology...

... as a tool for calculating the costs of an earthquake and for justifying financial provision for the victims. Management control system Accounting COVID-19 Crisis Pandemic A defining feature of crises is their unpredictable nature. Compared to previous crises, such as the 2008 financial...

...Marie Boitier; Anne Rivière Purpose This paper seeks to extend the understanding of how formal management control systems (MCSs) contribute to the construction of performance management systems (PMSs) in the French higher education (HE) sector. Design/methodology/approach Empirical data...