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 …

This paper provides a summary graphic representation (maps) of the theory-consistent
evidence about the causes and effects of management accounting, as presented in 275 …

In recent years, a paradigm shift has occurred regarding the way organizations view risk
management. Instead of looking at risk management from a silo-based perspective, the …

Accounting theoreticians have argued that control systems should be modified in
accordance with the business strategy of a firm. This study tests this hypothesis by …

We believe there has never been a more rewarding-or challenging-time to be a manager.
The reward comes from knowing that effective, efficient managers can make and are making …

This paper applies a value-based management framework to critically review empirical
research in managerial accounting. This framework enables us to place the exceptionally …

This paper examines the relationship between organization size, product life‐cycle stage,
market position, balanced scorecard (BSC) usage and organizational performance. Using …

Historically, marketing control research has involved either the development of output-
oriented financial controls or the analysis of how financial controls affect performance. This …

This paper has four purposes. First, it analyzes 47 published studies on participative
budgeting. Almost all of these studies focus on the effects of participative budgeting and not …

The purpose of this paper is to provide a more precise definition of information overload than
previously found in the literature. Such a definition is essential to designing usable …