... perspectives of socioemotional wealth and upper echelons theory, highlighting the interplay of organizational priorities and personal goals in entrepreneurial behavior. Design/methodology/approach Our exploratory in-depth case study in the German shipping industry combines interviews and archival data...

...Anne-Mie Reheul; Ann Jorissen Purpose – Drawing on upper echelons theory, the purpose of this paper is to examine whether CEOs place their distinctive marks on the design of planning, control and evaluation systems (i.e. management control systems (MCS)) in small- and medium-sized enterprises...