...Javiera Müller; Laura Gomez-Ruiz; David Naranjo-Gil Purpose Management control systems ( MCS ) are designed to enhance organisational performance. Yet they can inadvertently foster dysfunctional behaviours, such as budgetary slack, data manipulation and adverse employee attitudes. The study...

... of how three Environmental Social Governance champions across different industries, progressively learn to integrate sustainability into management. To track the integration process, this paper took the perspective of management control systems (MCSs) operationalized by means of Simons' (1995) levers...

...Belete J. Bobe; Belaynesh Teklay Purpose The purpose of this paper is to assess the status of total quality management (TQM) and management control systems (MCSs) research, identify gaps and propose directions for future research. Further, this study develops an integrative framework linking TQM...

... Licensed re-use rights only Integrated reporting Integrated thinking Performance measurement Balanced scorecard Management control systems The number of companies that practice integrated reporting (IR) has increased steadily in recent years (Pigatto et al., 2023). According...

...://creativecommons.org/licences/by/4.0/legalcode Daniela Cortés can be contacted at: daniela.cortes@jku.at Content analysis Construction industry Corporate sustainability Management control systems Sustainable development Sustainability reporting In the literature, different approaches...

...Markus Brenner; Andreas Wald; Ronald Gleich Purpose Process orientation is important for improving organizational performance. The process view is considered a key enabler of digital transformation, and thus management control systems (MCS) are expected to incorporate this view. However...

...Christoph Endenich; Maik Lachmann; Hanna Schachel; Joanna Zajkowska Purpose This paper aims to analyze the relationship between the use of management control systems (MCSs) and innovativeness in start-ups pursuing product innovation (PI), business model innovation (BMI) or ambidextrous innovation...

...Vanderlei dos Santos; Ilse Maria Beuren Purpose This stud aims to analyze the influence that the enabling and coercive management control systems (MCS) have on the individuals’ mental representations and their commitment to goals, satisfaction with the system and perceived organizational support...

... of project managers explained the variations between the MCS used by top managers and the practices of project teams at our case study company. Management control systems Institutional theory Innovation Levers of control Micro-level processes Case study L21 M41 O36 Using...

...Rúben Silva Barros; Ana Maria Dias Simões da Costa Ferreira Purpose Building on the growing body of research that has addressed management control systems and innovation, the purpose of this study is to assess the extent and nature of the use of controls in an innovative setting and how they work...

...Hanna Schachel; Maik Lachmann; Christoph Endenich; Oliver Breucker Purpose This study aims to examine which categories of management control systems (MCSs) in startups are most important to external financiers. Furthermore, this paper investigates how equity and debt financiers differ...

... management control system (MCS) design applying the package typology and two modes of MCS use, namely, diagnostic and interactive. The meta-synthesis is based on 34 case studies gathered by a systematic literature search. Qualitative research mining software (Leximancer) was used to facilitate...

...Tapio Jukka; Jukka Pellinen Purpose Management controls are the processes and mechanisms managers use to influence the behaviour of individuals and groups towards the organisation’s objectives and goals. Discrete management controls and management control system (MCS) frameworks have been...

... relationships. India Management control systems Social capital theory Non-government organizations Outsourcing corporate social responsibility Principal–agent theory Governance and disclosure of corporate social responsibility (CSR) have long been of interest to accounting researchers...

...Emer Curtis; Breda Sweeney Emer Curtis can be contacted at: emer.curtis@nuigalway.ie © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Prior literature provides little insight on how management control systems have responded to the growth...

... and organizational performance. In contrast to previous studies, this paper addresses the peculiarities of one specific control problem, i.e. the conflicting control demands that management has to address in PD. Management control systems Product development Configurations Levers of control...

... empirical support for Speklé’s (2001) control archetypes, here the boundary and exploratory archetypes, archetypes that are applicable within important sectors of the economy, notably the professional services sector. Management control systems Ownership Primary health care Transaction cost...

...Kumudu Kapiyangoda; Tharusha Gooneratne Tharusha Gooneratne can be contacted at: tharushng@dac.cmb.ac.lk © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only This paper aims to explore how management control systems (MCS) of an operating...

... changes in management control systems gave rise to new corporate governance practices. Design/methodology/approach Theoretically, the paper mobilises the concept of enabling control to reflect on contemporary changes in public sector corporate governance. It draws on the International Federation...

... what information managers focus their attention on in organizations under financial distress conditions. The originality is the use of an attention-based view together with organizational psychology to understand this area. Management control systems Financial crisis Attention Budgeting...