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Keywords: Ownership structure
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Journal Articles
Evaluating the influencing factors and effects of the digitalization of management control
Available to Purchase
Journal of Accounting & Organizational Change (2025) 21 (2): 278–311.
Published: 27 May 2024
... of digitalization Company size Ownership structure Industry Digitalization is expected to revolutionize management control (Andreassen, 2020 ; Möller et al., 2020). The change has the potential to affect the entire management control function and to impact both senders and receivers...
Includes: Supplementary data
Journal Articles
Beyond Budgeting and change: a case study
Available to Purchase
Journal of Accounting & Organizational Change (2014) 10 (3): 409–423.
Published: 26 August 2014
... Bourmistrov and Kaarbøe (2013) describe how two Beyond Budgeting companies unbundled target setting from planning and resource allocation. © Emerald Group Publishing Limited 2014 Ownership structure Budgeting Perceived environmental uncertainty Relative performance evaluation Beyond...
