Executives see technology, data and analytics as a transforming force in business. Many
organizations are therefore implementing business intelligence & analytics (BI&A) …

The capacity for survey-based research to advance theoretical knowledge is heavily
dependent on the degree to which the measures used capture the constructs that they are …

Purpose The study analyses how management control supports the organisation's response
to the COVID-19 pandemic lockdown. Design/methodology/approach Video interviews with …

This article examines how corporate reliance on budgets is affected by major changes in the
economic environment. We combine survey and archival data from the economic crisis that …

Prior research has shown that that management control practices change in response to
global crises, yet we have little understanding of the behavioral consequences of these …

Purpose Tremendous change has taken place in organisational structures, networks and
strategy over the past 25 years. Yet, a strategic management framework developed 25 years …

The survey method is one of the most frequently used quantitative approaches in
management accounting research. For research surveys, the number of usable responses is …

Purpose The purpose of this paper is to analyze the effect of management accounting and
control systems (MACS) on environmental innovation practices and operational …

Purpose This paper investigates the use of management controls when environmental
uncertainty and hostility increase abruptly. Specifically, it explores this in the context of the …

Faced with increasing urbanization and uncertainties linked to climate change, the scientific
community has integrated the concept of resilience into urban management practices. Once …