... idealized intervention types: commanding intervention (CI); engineering intervention (EI); teaching intervention (TI); and socializing intervention (SI). Case study Time Financial accounting outsourcing Interorganizational control Management interventions Temporal aspect...

...Marcelo S. Pagliarussi; Michel A. Leme Purpose This study aims to understand how family values, family managers and non-family managers influence the institutionalization of management control systems in family firms. Design/methodology/approach A case study was conducted in a family business...

... company (RDC). This longitudinal case study illustrates the fluctuating and socially constructed nature of legitimacy in the public sector. Design/methodology/approach This qualitative case study longitudinally analyzes the various developments occurring during and after the development of a PMS...

.../methodology/approach The authors conducted a case study based on interviews with project managers, controllers and top-level managers, as well as documents and observations. Findings The empirical evidence provides key insights into the different uses of calculations in the early phase of SCIPs...

... Elster’s (2000) constraint theory as a basis for the research, this paper conducted a case study on the making of a Danish adventure film and analysed the role budgeting plays from the film director’s point of view. Findings – This paper suggests that the constraints of the line-item budget imposed...

... of isomorphism and de-coupling as found in the literature of new institutional theory. Originality/value – The case study approach has enabled to explore and gain further understanding of management accounting practices, particularly performance measurement and management, in their natural setting. Strauss...

... management control system. Starting from the standpoint of the subjectivist contingency theory, this research is founded on an interpretive epistemology and is based on a comparative analysis of eight case studies conducted at the regional level of a large French bank’s distribution network. The “Findings...