...Angelo Ditillo; Christoph Endenich; Andreas Hoffjan Purpose We analyze how formal rules and informal routines surrounding management control systems are (mis)aligned in a Big Four audit firm. Moreover, we shed light on the conditions under which such loose coupling is perceived negatively...

...Frank Conaty; Geraldine Robbins Purpose The aim of this paper is to contribute to a greater understanding of non-profit organization (NPO) management control systems (MCS) and accountability in organizations providing support service for capacity constrained service users. Specifically, the paper...

...Shima Nagano; Masahiro Hosoda Purpose This study examines how formal and cultural management control systems (MCSs) are used to support the promotion of gender equality through a case study of a Japanese bank. Design/methodology/approach A case study was adopted to investigate the use...

... control translating the control architecture into routines. Finally, the study provides insights into how enterprise risk management (ERM) provides capabilities for and routinizes RM practices in a PSO and the management control systems (MCS) that enabled this to occur. Originality/value The paper...

...Suresh Cuganesan; Clinton Free Purpose The authors examined how squad members within an Australian state police force perceived and attached enabling or coercive meanings to a suite of management control system (MCS) changes that were new public management (NPM) inspired. Design/methodology...

... suited for management control systems (MCS) research on crises. Design/methodology/approach The authors adopt a revelatory case approach to provide empirical examples of the insights that paradox theory can provide. Findings This paper highlights how MCS can be used to simultaneously manage short...

... rights only NGO NGO accountability Management control systems Downward accountability Hierarchical accountability NGOs differ from for-profit corporations (and share a key characteristic with public service/sector bodies) in that their purpose is not to generate a financial surplus...

...Venkateshwaran Narayanan; Gordon Boyce Purpose The purpose of this paper is to examine the role of management control systems (MCS) in organisational change towards sustainability. In particular, it examines the extent to which MCS may be instrumental in transformative organisational change...

... management control systems (MCSs). Design/methodology/approach A multiple-case study was conducted in ten large French organizations. Qualitative data were collected during in-depth semi-structured interviews with the managers who were best informed on CSR practices and MCSs. The authors then performed...

... Limited 2019 Emerald Publishing Limited Licensed re-use rights only Paradox Empowerment Control Management control systems The tension between the need for management control and the need for employee empowerment is a persistent issue in the accounting and control literature. Employee...

...Inya Egbe; Emmanuel Adegbite; Kemi C. Yekini Purpose The purpose of this paper is to examine how differences in the institutional environments of a multinational enterprise (MNE) shape the role of management control systems (MCSs) and social capital in the headquarter (HQ)-subsidiary relationship...

...Chaminda Wijethilake; Rahat Munir; Ranjith Appuhami Purpose The purpose of this paper is to examine the role of management control systems (MCS) in strategically responding to institutional pressures for sustainability (IPS). Drawing on institutional theory (DiMaggio and Powell, 1983...

...Heidi Sundin; David Andrew Brown Purpose The purpose of this paper is to adopt an agency theory approach to investigate the integration of environmental issues into management control systems (MCS). Prior environmental accounting research has focussed on increasing organisations’ environmental...

...Gloria Agyemang; Jane Broadbent Purpose – The purpose of this paper is to examine the management control systems developed by universities and groups within them, to manage research within UK University Business and Management Schools. Specifically, the paper analyses how universities develop...

...Basil P. Tucker; Lee D. Parker Purpose This aim of this study is to explore the relationship between management control systems (MCSs) and the formulation of strategy in not‐for‐profit (NFP) organisations. Design/methodology/approach The paper views the relationship between MCS and strategy...