... under management control systems, following the seminal work of Anthony (1965) , although the concept declined in use maybe because the term control has connotations generally seen as negative and restrictive (Otley, 2012). There is a widespread acceptance of the need for a comprehensive system...

...Ann Martin-Sardesai Purpose This study aims to explore how management control systems (MCS) compliment institutional entrepreneurship. It provides a case illustration of how the Vice Chancellor (VC) as an institutional entrepreneur used MCS to bring about a change in an Australian public sector...

...Jennifer Kerr; Paul Rouse; Charl de Villiers Purpose – This paper aims to examine how three different organisations integrate sustainability reporting into management control systems (MCS). Design/methodology/approach – A case study examination of sustainability reporting integrated...