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1-6 of 6
Keywords: Management control system
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Journal Articles
Testing the mediation effects of contingent factors on the relationship between management control systems and performance in higher education institutions
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Journal of Accounting & Organizational Change (2025) 21 (5): 867–892.
Published: 10 January 2025
...Hafiez Sofyani; Mahfud Sholihin; Zakiah Saleh; Che Ruhana Isa Purpose This study examines the mediating role of three psychological contingent factors: collegiality, creativity, and job satisfaction, on the relationship between management control system (MCS) implementation and performance...
Journal Articles
Journal of Accounting & Organizational Change (2024) 20 (6): 178–199.
Published: 16 July 2024
...Enrico Bracci; Mouhcine Tallaki; Vincenzo Riso Purpose This paper aims to contribute to the management control systems (MCS) changes in public-private partnerships (PPSs) by developing a conceptual archetype explaining the relationship between trust and MCSs in PPPs, and highlighting how...
Journal Articles
Translation of the management control system in a privatised solid waste management network
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Journal of Accounting & Organizational Change (2024) 20 (2): 362–382.
Published: 01 June 2023
...Nur Azliani Haniza Che Pak; Suhaiza Ismail; Norhayati Mohd Alwi Purpose The purpose of this paper is to help better understand the translation process of the management control system (MCS) of privatised solid waste management (SWM) towards creating a stable network. Design/methodology/approach...
Journal Articles
Packages of management control systems, entrepreneurial orientation and performance in Brazilian startups
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Journal of Accounting & Organizational Change (2022) 18 (5): 643–665.
Published: 11 October 2021
...Anderson Betti Frare; Ana Paula Capuano da Cruz; Carlos Eduardo Facin Lavarda; Chris Akroyd Purpose This study aims to understand the relationship between the elements of a startup firms’ management control system (MCS) package, its entrepreneurial orientation (EO) and firm performance. Design...
Journal Articles
Integrating environmental management control systems to translate environmental strategy into managerial performance
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Journal of Accounting & Organizational Change (2019) 15 (4): 626–653.
Published: 22 November 2019
...Peter G. Rötzel; Alexander Stehle; Burkhard Pedell; Katrin Hummel Purpose This study aims to investigate the role of environmental management control systems as mechanisms to translate environmental strategy into environmental managerial performance. Design/methodology/approach Based on survey...
Journal Articles
The effect of diagnostic and interactive uses of management control systems and managerial coaching on reflection in teams
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Journal of Accounting & Organizational Change (2017) 13 (3): 410–424.
Published: 04 September 2017
...Makoto Matsuo; Takami Matsuo Purpose The purpose of this study was to investigate the effects of managerial coaching, as well as interactive and diagnostic uses of management control systems (MCS), on reflection and critical reflection, which are important for team learning. Design/methodology...
