This paper reviews research that studies the relationship between management control
systems (MCS) and business strategy. Empirical research studies that use contingency …

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

Although organizations have embraced the sustainability rhetoric in their discourse and
external reporting, little is known about the processes whereby management control systems …

Strategic renewal consists of three subprocesses (competence definition, deployment, and
modification). Within each subprocess, the roles of top-, middle-and operating-level …

The aim of this study is to examine, from a resource-based perspective, the relationships
between the use of management control systems (MCS) and organizational capabilities …

This paper explores how organisations balance controlling and enabling uses of
management control systems (MCS), and how this balance facilitates the creation 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 paper studies the role of an organization's accounting control system (ACS) as part of
an interrelated control “package,” in which other control systems function either as …

This study examines the role of contextual and strategic factors in the development of
environmental management control systems in manufacturing companies. In particular, the …

New product development has changed significantly over the last decade and management
control systems have played an important role in this transformation. This study draws on …