Performance measurement tools for sustainable business: A systematic literature review on the sustainability balanced scorecard use

C Mio, A Costantini, S Panfilo - Corporate social responsibility …, 2022 - Wiley Online Library
This article focuses on the sustainability balanced scorecard (SBSC) as a performance
measurement and management control tool that can play an essential role in driving …

Conceptual framework for the strategic management: a literature review—descriptive

G Fuertes, M Alfaro, M Vargas, S Gutierrez… - Journal of …, 2020 - Wiley Online Library
The objective of this work is to review the literature of the main concepts that lead to
determining the strategic approach, creation of strategies, organizational structures, strategy …

CSR disclosure and firm performance: The mediating role of corporate reputation and moderating role of CEO integrity

HST Pham, HT Tran - Journal of Business Research, 2020 - Elsevier
This paper investigates the roles which corporate reputation and CEO integrity play in the
relationship between CSR disclosure and firm performance. Analysing a dataset of 3588 …

Remote working, management control changes and employee responses during the COVID-19 crisis

GF Delfino, B Van Der Kolk - Accounting, Auditing & Accountability …, 2021 - emerald.com
Purpose The authors examine the impact of the sudden shift to remote working, triggered by
the coronavirus disease 2019 (COVID-19) crisis, on management control (MC) practices in …

The contingency theory of management accounting and control: 1980–2014

D Otley - Management accounting research, 2016 - Elsevier
This article reviews the literature on the contingency theory of management accounting
since the 1980 review by the author. It traces the expansion of this literature and critically …

[HTML][HTML] MCS package and entrepreneurial competency influence on business performance: the moderating role of business strategy

SU Rehman, H Elrehail, K Nair, A Bhatti… - European Journal of …, 2023 - emerald.com
Purpose This paper draws on resource-based theory (RBV) to examine the impact of the
management control system (MCS) package on business performance through the …

[HTML][HTML] The mediating role of organizational capabilities between organizational performance and its determinants

S Rehman, R Mohamed, H Ayoup - Journal of Global Entrepreneurship …, 2019 - Springer
The objective of the current research is to determine the influence of management control
system (MCS) as a package on organization performance, and organizational capabilities …

Management control for sustainability: Towards integrated systems

P Beusch, JE Frisk, M Rosén, W Dilla - Management accounting research, 2022 - Elsevier
Companies struggle to integrate sustainability into their corporate strategy and implement it
in their business activities. To examine this issue, we develop an extended version of Gond …

Multidimensional perspective of green financial innovation between green intellectual capital on sustainable business: the case of Pakistan

H Ullah, Z Wang, M Mohsin, W Jiang… - Environmental Science and …, 2022 - Springer
This study investigates the multifaceted role of green innovation among green intellectual
capitals (GICs) on business sustainability in Pakistan's manufacturing sector. A quantitative …

Environmental MCS package, perceived environmental uncertainty and green performance: in green dynamic capabilities and investment in environmental …

S Bresciani, SU Rehman, GM Alam… - Review of International …, 2022 - emerald.com
Purpose The organizations focus on environmental factors as stakeholders exert pressure to
reduce the environmental influence arising from production tasks. This study aims to see the …