Keywords: Management controls
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Journal Articles
Accounting, Auditing & Accountability Journal (2025) 38 (9): 213–238.
Published: 23 May 2025
...Hayden McDonald; Kerry Anne Bodle; Robyn Cameron; Shireenjit Johl Purpose Management controls (MCs) align business actions and performance with goals perceived as important. Yet, MCs have failed to mobilise alternative visions of organisations and societies that reflect Indigenous values...
Journal Articles
Accounting, Auditing & Accountability Journal (2025) 38 (9): 189–212.
Published: 28 March 2025
... in the drive toward zero carbon. We also apply a management control framework to understand how LESAs are structured and how they impact different consumer groups. Findings We find that the kinds of LESAs that provide certainty over the revenue directed toward renewable energy developers can disadvantage...
Journal Articles
Accounting, Auditing & Accountability Journal (2025) 38 (1): 115–142.
Published: 08 March 2024
... Sustainability Corporate social responsibility Management controls Controlling As pointed out by Bebbington and Thomson (2013 , p. 281), “[c]oncerns that economic systems (embedded in systems of cultural expectations) create outcomes that undermine the ecological systems on which human (and other...
Journal Articles
Accounting, Auditing & Accountability Journal (2021) 34 (4): 757–785.
Published: 16 February 2021
...Pall Rikhardsson; Carsten Rohde; Leif Christensen; Catherine E. Batt Purpose This paper investigates the use of management controls when environmental uncertainty and hostility increase abruptly. Specifically, it explores this in the context of the 2008 financial crisis in six banks located in two...
Journal Articles
Journal Articles
Accounting, Auditing & Accountability Journal (2021) 34 (2): 307–337.
Published: 27 October 2020
...Sujeewa Damayanthi; Tharusha N. Gooneratne; J.A.S.K. Jayakody Purpose This paper explores how management controls of a clustered apparel firm in Sri Lanka (Stitch-It) is shaped by institutional field and societal logics, firm's head office prescriptions, clusters' own attributes and strategic...
Journal Articles
Accounting, Auditing & Accountability Journal (2019) 32 (6): 1636–1661.
Published: 10 July 2019
...David Taylor; Robyn King; David Smith Purpose The purpose of this paper is to consider how organizations with diverse, interdependent functions with differing evaluative principles and differing ideas as to which behaviors are the most desirable, use management controls in their efforts to achieve...
Journal Articles
Accounting, Auditing & Accountability Journal (2018) 31 (6): 1644–1667.
Published: 03 August 2018
... time and are ongoing and constant. The purpose of this paper is to explore situated organisational practices and examine if and how management controls are mobilised in relation to the actions of pressure groups. Design/methodology/approach This paper takes a case study approach to understand how...

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