...Graziano Coller; Maria Laura Frigotto; Ericka Costa Purpose The purpose of this paper is to encourage a discussion of the implementation of management control systems (MCSs) in the MCS-strategy relationship. Borrowing from the literature on software development, the authors propose two archetypes...

...Richard Slack; Matthias Munz Purpose – A change in leadership can signal a shift in corporate strategy to drive future value creation. To help achieve this, a different emphasis may be placed upon the intellectual capital (IC) resources within the organisation. The purpose of this paper...

...Julia Mundy; Yves Levant; Oliver de La Villarmois; Maurice Gosselin Purpose The purpose of this paper is to examine the association between strategy, structure and environmental uncertainty, and the design and the use of performance measurements systems. The paper provides empirical evidence...