...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...

...Sinikka Moilanen Purpose This study seeks to add to the knowledge of the formation of social positions and power of individuals and their effects on the role of accounting in the development of management control systems (MCSs). Design/methodology/approach Drawing on institutional...

...Hanna Silvola Purpose This study aims to describe and explain the design of management accounting and control systems (MACS) in the growth and revival stages of the organizational life‐cycle of the firm. In addition, it explores how the presence of equity capital investors affects the design...

... Strategic planning Investments Control systems Decision making Strategic investments are substantial investments that involve high levels of risk, produce outcomes that are difficult to quantify, and have a significant long‐term impact on corporate performance. Typical examples include company...