Table 1. Applied categorization for... | Emerald Publishing

Table 1.

Applied categorization for content analysis

Main categories (Malmi and Brown, 2008)	Subcategories (inductive)
Cultural controls	Corporate culture and the value system Mission, code of conduct and corporate policies
Planning controls	Strategic planning Action planning
Cybernetic controls	Reporting and accounting Performance management and budgeting
Reward and compensation	Monetary rewards Non-monetary rewards
Administrative controls	Governance and structure Management programs Policies and guidelines Communication and collaboration

Main categories (Malmi and Brown, 2008)	Subcategories (inductive)
Cultural controls	Corporate culture and the value systemMission, code of conduct and corporate policies
Planning controls	Strategic planningAction planning
Cybernetic controls	Reporting and accountingPerformance management and budgeting
Reward and compensation	Monetary rewardsNon-monetary rewards
Administrative controls	Governance and structureManagement programsPolicies and guidelinesCommunication and collaboration

Source: Created by authors