...Cathy Knowles Purpose This study aims to explore how the relationships between informal and formal controls enhance or hinder management control in the care sector. Design/methodology/approach An interpretivist approach has been used to explore the relationships between informal and formal...

... publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Double-loop learning Financial accounting Management control Organizational change Single-loop learning Strategic management Sustainability reporting In accounting...

...Terje Berg; Dag Øivind Madsen Purpose This paper examines the evolution of a company's management control package (MCP) over time. The overall aim is to gain a deeper understanding of internal and external factors shaping a company's management control package. Design/methodology/approach...

... accounting structures does not provide any unambiguous frame for sensemaking. These structures may be interpreted through their content or through the effects on daily work. Sensemaking Management accounting M&A Management control Post-acquisition integration of management accounting...

... (1964, pp. 288‐94) suggested that there are four characteristics of controls in business organisations: © Emerald Group Publishing Limited 2012 Performance measurement (quality) Management control Strategic management Integrated models The last 20 years have witnessed both...