... constructed boundaries between accounting, healthcare, and social care in Swedish elder care, and how these boundaries were challenged during the Covid-19 pandemic. It is based on interviews with 50 professionals across multiple occupational groups: managers, controllers, accountants, administrators, nurses...

...Chris Akroyd; Rúben Silva Barros; Eva Lövstål; Wen Pan Fagerlin; Julia Yonghua Wu Purpose Research on management control for innovation has shifted from viewing control as primarily constraining to recognizing that control can also enable innovation. However, common ways of classifying control...

... and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence. Management control Levers of control Inter-organisational control Sustainable innovation Transformation Circular economy Jan Wallanders och Tom Hedelius Stiftelse samt Tore Browaldhs...

...Thomas Toldbod; Linda Nhu Laursen Purpose This paper aims to enhance the understanding of how management controls influence the breadth and depth of the innovation scope at the front end of open innovation. Design/methodology/approach The research objective is achieved through a case study...

...Adelaide Ippolito; Raffaella Montera; Carmela Di Guida; Francesca Landolfi; Marco Sorrentino Purpose The purpose of this paper is to analyse how the effective interaction between management control and innovative information technologies gives rise to effective accountability of performance...

...Jochen Fähndrich; Burkhard Pedell Purpose This study aims to analyse the influence of digitalisation on the management control function of small and medium-sized enterprises (SMEs). In particular, it aims to illuminate how digitalisation influences management control elements, organisation...

...Marta Tkaczyk; Anna Salina; Jouni Lyly-Yrjänäinen; Teemu Laine Purpose New service businesses carry opportunities for industrial companies. The different cost management and management control implications of those service businesses deserve attention, which is a widely under-researched area...

...., 2006) – i.e. cultural controls such as socialisation practices, physical proximity. Management control Package Cultural control Virtual team Remote working System The year 2020 was dramatically characterised by the outbreak of COVID-19. This pandemic event has changed many aspects...

...Thomas Toldbod; John Dumay Purpose Inspired by leadership research, this paper aims to further the literature on management controls (MCs) by highlighting two managerial capabilities that cultivate dynamic tension. More specifically, we explore how countervailing MCs can be designed and used...

...Idun Garmo Mo Purpose The purpose of this paper is to investigate efforts to manage institutional complexity in a state-owned enterprise, the roles of explicated values in these efforts and how these values interact with each other and other influential management controls. Design/methodology...

... implications Suggestions are provided for managers on how formal and informal management control tools can be used in innovation processes. The authors show how top managers can broaden their range of interventions by involving themselves in product innovation projects in different ways. Originality/value...

.... To manage such complexity and to effectively meet its economic objectives, the organisation needs to be institutionally dextrous. Thereby, this study presents an inclusive view of management control (MC) which is based not only on rational economic practices, but also on social, religious and political...

...Sirle Bürkland; Frederik Zachariassen; João Oliveira Purpose The purpose of this paper is to examine meetings as a form of meta-practice and investigate their role related to management control of innovation development. Design/methodology/approach This research draws on case studies of two...

...Pasi Aaltola Purpose This paper aims to explore management control in the strategic development of business model and managerial innovations. The issue is approached from the perspective of managerial work, aiming to outline what managers consider as essential elements of management control...

...Tommaso Palermo Purpose This paper aims to examine the design and use of scenarios in planning and management control processes. Design/methodology/approach The study is based on an exploratory case-study approach. Qualitative data have been collected between 2008 and 2011 from three energy...

.../methodology/approach The paper identifies commonalities and contrasts between narrative and PC. Interpreting an original case study of a hotel by deploying both methodologies, the paper shows how a synthesis of the two approaches can help to construct management control knowledge. Findings PC...

... formal management control systems and informal control both played important roles in the organisation’s reorientation to organisational change, it was the latter form of control that predominated over the former. The influence of the prevailing organisational culture, however, was pivotal...

... in certain directions, thus preventing the availability of too many options from hampering the creative process. Originality/value – The paper contributes to management control research in two ways. By addressing calls to provide more insight into the positive effects management control constraints...

... on SSCs and bridging the management control and power literatures. Design/methodology/approach – An in-depth, processual, actor-network theory-inspired three-year case study of a large Portuguese manufacturer. Findings – As the intertwined accounting-related innovations were (re)mobilised...

...Stephen Jollands; Chris Akroyd; Norio Sawabe Purpose – This paper aims to examine a management control constructed by senior managers, a core value focused on sustainability, as it travels through time and space. The criticality of sustainable development suggests the need to understand...