...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...

... learning Financial accounting Management control Organizational change Single-loop learning Strategic management Sustainability reporting In accounting practice and research, there is a tradition of separating financial accounting (FA) and management control (MC) (e.g. Johnson and Kaplan...

...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. © Emerald Group Publishing Limited 2016 Sensemaking Management accounting M&A Management control Post...

... measurement (quality) Management control Strategic management Integrated models The last 20 years have witnessed both an increased sophistication and application of measurement systems within organisations. One of the earliest of these new models was developed at Wang Corporation in the mid‐1980's...