... in the Central Public Administration in Portugal and how this implementation affects control, transparency and management reports within these organizations. Design/methodology/approach The research methodology is based on a questionnaire sent to all central public administration institutions in Portugal...

... and operations through quantitative measures. Within this purpose, the paper is in agreement with the stream of literature that emphasizes the dangers, when building SPMSs, of focusing on control systems’ specific elements instead of treating them as elements of a unified and organic “package,” as the strategic...

...Daniel Harritz Control Management control Organizational change Actor-Network theory Strategic change SSC This paper makes the following three main contributions to the literature. First, it shows how stability and uncertainties related to the implementation and closure of SCD...

...Lisa Jack; Julia Mundy; Erik R. Strauss; Pascal Nevries; Juergen Weber Purpose This study aims to consider how emerging management control systems (MCS) form the MCS package of start‐up firms. Based on institutional theory, the authors aim to better understand reasons for introducing MCS...

...Lisa Jack; Julia Mundy; Lisa Jack; Julia Mundy Purpose The authors aim to present an overview of the papers in this special issue on the theme of the role of management accounting and control in routine and change in organizations, which arose from the Management Control Association Conference...

...Reinald A. Minnaar; Ed G.J. Vosselman Purpose This paper aims to explore management control structure change related to the development of a shared service centre (SSC). Design/methodology/approach The paper explores a transaction costs economics perspective (TCE‐perspective) on management...

... the conceptualization of management control as a loosely‐coupled system to explore the integration of accounting‐related work between a parent company and subsidiaries. Three Western firms and their subsidiaries in the territory of the former Soviet Union are studied, focusing on the couplings between different...

...Mathew Tsamenyi; John Cullen; Mathew Tsamenyi; John Cullen Purpose This paper sets out to introduce the special issue on management controls and new organisational forms. It summarises and reflects on themes and findings raised in the papers in the issue. Design/methodology/approach...

...Mathew Tsamenyi; John Cullen; Michael Brandau; Andreas H. Hoffjan Purpose The paper seeks to explore the extent of involvement of management accounting in strategic inter‐organizational decisions and control in the context of offshoring of services. Design/methodology/approach For the present...

... regarding flexibility and access to resources that trust can cause. Morten Jakobsen can be contacted at: mja@asb.dk © Emerald Group Publishing Limited 2010 Channel relations Management accounting Control Uncertainty management Governmentality involves a separation...

...David Marginson Purpose The purpose of this paper is to investigate the role played by value systems as mechanisms for organizational change. Three issues are examined: purpose; implementation; and effects, intended and unintended, that may arise from using values systems as a management control...

...Laura Zoni; Kenneth A. Merchant Purpose The purpose of this paper is to report the findings of a study designed to understand how involved controllers are in management decision processes, what causes more or less involvement in those processes, and whether involvement is significantly associate...

...Ed Vosselman; Jeltje van der Meer‐Kooistra Purpose This paper specifically seeks to explore the contribution of extended TCE‐reasoning to our understanding of intended change in management control in interfirm transactional relationships. Design/methodology/approach The approach is theoretical...