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Keywords: External volatility
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Journal Articles
Journal of Accounting & Organizational Change (2026) 22 (7): 427–454.
Published: 17 August 2026
... routines. This study aims to introduce and develop external resilience controls (ERCs) as an extension to the MCS-as-a-package, showing how firms translate external volatility into structured internal responses. Design/methodology/approach This study adopts a design science research ( DSR ) approach...
