Different design choices in the controls used to manage performance often lead to a range
of unintended consequences, which have profound effects on individuals and organizations …

Contingency-based research has a long tradition in the study of management control
systems (MCS). Researchers have attempted to explain the effectiveness of MCS by …

Revenue management aims to maximize financial performance by setting different prices for
the same offerings. However, such practices may deteriorate the nonfinancial performance …

This paper aims to show how the design of management control systems (MCS) has
developed in response to the need for organizations to address the challenges of operating …

Budgets have historically played a key role in management control; however, recently they
have become the subject of considerable criticism and debate. Some argue that the …

The purpose of this paper is to use the levers of control framework to explore the
antecedents of control systems–various facets of strategy that drive the use of controls; to …

In this article, we explore the relationship between corporate social responsibility (CSR) and
earnings management (EM). Our CSR index, using KLD data, incorporates information from …

In many crucial decisions, the course of action that is moat desirable over the long run is not
the best course of action in the short term. This is the dilemma addressed by the ongoing …

Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …

Practitioners in Europe and the US recently have proposed two distinct approaches to
address what they believe are shortcomings of traditional budgeting practices. One …