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

This review starts from the lines of enquiry suggested by Otley et al.[Otley, DT, Broadbent,
JM, Berry, AJ, 1995. Research in management control: an overview of its development …

We find that measures of board and ownership structure explain a significant amount of
cross-sectional variation in CEO compensation, after controlling for standard economic …

Issues in the area of performance management and management control systems are
typically complex and intertwined, but research tends to be based on simplified and partial …

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

Using confidential data of executive-specific short-term bonus plans, we investigate the
extent to which executives manipulate earnings to maximize the present value of bonus plan …

Our paper examines whether managers manipulate earnings.'We begin by modeling how a
specific accounting number, the provision for bad debts, would be reported in the absence of …

The data explosion of the last few years from social media and 'big'data, along with the
impact of disruptive technologies, like blockchain and machine learning, have changed the …

This study tests the bonus-maximization hypothesis that managers make discretionary
accrual decisions to maximize their short-term bonuses. By using the management and …

This chapter provides a review of the broad field of the literature on control and
accountability, which is generally seen as being encompassed within the domain of …