... of business strategy in the association between mandatory CSR reporting and EM practices. Design/methodology/approach The study uses a sample of UK-listed companies on the London Stock Exchange from 2006 to 2020. It uses a quantitative approach to examine the main hypotheses. Findings The study finds...

... as: The provision and analysis of management accounting data about a business and its competitors for use in developing and monitoring the business strategy, particularly relative levels and trends in real costs and prices, volume, market share, cash flow and the proportion demanded of a firm’s total resources...

... attempt to search for combined effects of emotions and facts versus potential gains and ensuring nonlosses, which both were shown to influence outcomes predicted by regulatory fit. Business strategy Decision-making Behavioural research in accounting/auditing Cost Management At least since...

... by studying the systematic nature of effective MCSs in service organizations when adapting to the contextual settings of the organizations. Management control systems Cluster analysis Business strategy External environment Organizational life cycle Service process type Sofiah Md. Auzair...

...Kim MacKenzie Practical implications – Originality/value – Keywords: Aspects of globalisation, Business strategy, Information technology and accounting, Organisational change Research type – Qualitative researchDegree – Doctorate of Philosophy (PhD)Institution – Queensland...