... and the ways in which different forms of management control are related to these processes. Thus, this study aims to examine the effects of organic and mechanistic forms of control on the innovative behavior (creativity, bricolage and innovation) of startup managers. Design/methodology/approach...

...Adelaide Martins; Maria Teresa Bianchi de Aguiar; Marco Sambento; Manuel Castelo Branco Purpose The purpose of this paper is to explore the integration of business intelligence (BI) systems in the digital transformation context and its impact on management control (MC) and organizational...

...Jochen Fähndrich; Burkhard Pedell Purpose This study aims to investigate the influences on the digitalization of management control and the effects of this digitalization on management control tasks performed, management control instruments used and the organization of management control...

...’ DSIW (Farooq and Salam, 2020 , 2021 ; John et al., 2017 , 2019 , 2023), our study goes a step further. We demonstrate how management controls, especially socialization mechanisms, can be strategically orchestrated by top managers within the organization to promote employees’ DSIW...

...Enrico Bracci; Mouhcine Tallaki Purpose Inspite of the attention resilience receives in relation to public policy and public management, very few studies have analysed the internal mechanics of public sector organisations to see what is producing their resilience. Considering management control...

... Management control Family business Literature review Family firm In the past several decades, family businesses have sharply grown in popularity and marked a prominent foothold across various business fields. Family businesses have also attracted attention of policymakers and government owing...

...Abdelmoneim Bahyeldin Mohamed Metwally; Ahmed Diab Purpose The purpose of this study is to examine the impact of competing logics on the implementation of risk-based management controls (RBMC) by providing evidence of resistance due to competing logics. Moreover, the study proposes solutions...

... in management control (MC) and innovation management. The purpose of this study is to identify patterns in the application of MC instruments which contribute to successful innovation. The application of MC instruments can reduce potential risks and make the new product development (NPD) process more transparent...

.... Family business Management accounting Management control Sustainability accounting Farm management Agriculture subvention From a historical point of view, it is difficult to cite an exact date for the beginning of research on farm management (Tramel and Hildreth, 1957). However, based...

... presence in Swedish and Baltic markets. Scandinavian banks have dominated the Baltic countries shortly after the restoration of their independence, and thus might provide useful insights into the processes of changing budgetary and management control systems. Baltic countries as post-socialist societies...

... by analysing how a SSC is created and then transformed over time. Management control Actor-network theory SSC Organizational transformation Daniel Harritz can be contacted at: dah@business.aau.dk Both private (Gospel and Sako, 2010) and public (Janssen and Joha, 2007) organisations...

...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...

... of the concepts in quantitative studies. In addition, it highlights the application of the framework beyond the original domain in which it was developed. Fruitful areas for future research are pointed to in the paper. Management control systems Control systems Management control Organisational value...

..., amongst others, have potential influence on management control (MC) and management accounting (MA) systems: FBs’ long-term orientation may influence the choice of strategic MA and MC instruments. FBs’ emphasis on non-financial goals may be reflected in their performance measurement...

... practices in family business are embedded in broader societal culture in less developed countries. Leadership Family business Indonesia Management control M40 Family business has been defined in many ways (Cater III and Justis, 2010 ; Carlock and Ward, 2010 ; Dyer, Jr., 2006...

...Falconer Mitchell; Hanne Nørreklit; Will Seal; Linna Ye Purpose – The purpose of this paper is to synthesise a pragmatic constructivist view of management control and a critical discourse perspective on organizational action. These theories are deployed to build a conceptual framework that can...

... to the empirical understanding of medical specialists' behavior. This could generate dynamic accounts of organizational change and help to find a way towards an enhanced framework. Design/methodology/approach In Dutch hospitals a new management control tool is implemented, which is the diagnose treatment...

...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...

... © Emerald Group Publishing Limited 2012 --> Management control Budgeting Balanced scorecard Public sector Private sector Banks Article Type: Doctoral research abstracts From: Journal of Accounting & Organizational Change, Volume 8, Issue 4 Purpose...