...Rúben Silva Barros; Ana Maria Dias Simões da Costa Ferreira Purpose The purpose of this study is to present the evolution of thinking on the role of management control systems (MCSs) in innovation, according to the development of control practices, and to provide a reflection on the achievements...

...Rochelle Wimalasinghe; Tharusha N. Gooneratne Purpose The purpose of this paper is to explore the co-existence of multiple logics, resulting complexities and their implications on control practices within a traditional industry (southern cinnamon) in Sri Lanka. Design/methodology/approach...

...Tharusha N. Gooneratne; Zahirul Hoque Purpose This paper aim to review existing research in the management control systems field in the banking industry. It identifies gaps in the existing literature and suggests some directions for future research. Design/methodology/approach The review...

...Ed Vosselman Purpose The purpose of this paper is to contrast and to connect a transaction cost economics (TCE) perspective and an actor‐network theory (ANT) perspective on control of interfirm transactional relationships. Design/methodology/approach The paper outlines two theoretical...

...Marcela Porporato Purpose The purpose of this paper is to describe the timing of management control systems (MCS) implementations, their drivers and effect on joint venture (JV) survival. Design/methodology/approach This paper draws on case study data (archival data, interviews, and site...

...Sharon C. Bolton; Maeve Houlihan; Sharon C. Bolton; Maeve Houlihan Purpose The purpose of this short paper is to introduce the special issue and outline its major themes. Design/methodology/approach The control‐resistance literatures are described, and the necessity for field‐led empirical...

...Sharon C. Bolton; Maeve Houlihan; Kristin Carls Purpose This paper deals with flexibilisation of work and employment in large‐scale retailing. Its aim is two‐fold: first, to highlight how an authoritarian workplace regime and normative forms of control interact, in the attempt to achieve workforce...

.... Findings The paper demonstrates how the introduction of new technology in the mining industry has intensified workplace monitoring and surveillance. Despite this, we identify how complete management control over the labour process has not been possible. As the paper will show, miners draw upon...

...Sharon C. Bolton; Maeve Houlihan; Mary Gatta Purpose The purpose of this paper is to present a next step in Greta Foff Paules' groundbreaking analysis of control‐resistance in service work by exploring the work practices of restaurant servers in regard to ways they resist and reshape the tipping...

... of employees to deal with the complexity in the manner prescribed by NPM. Practical implications The paper shows that the popular trend to adopt multi‐dimensional forms of control (for instance the balanced‐scorecard approach) may fail if there is a lack of consensus about what goals and measurement...

...Sharon C. Bolton; Maeve Houlihan; Jean Cushen Purpose From the optimistic to the critical, the post‐structural to the market rational there are varied perspectives on normative control at work. The purpose of this paper is to describe a tactical evolution in normative control practices and explore...