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 …

Purpose This paper aims to analyse how emerging technologies (ETs) impact on improving
performance in disaster management (DM) processes and, concretely, their impact on the …

There has been a growing interest in the rhetorical move structure of research articles (RAs).
Research studies reveal that articles written by native and nonnative English speakers show …

Following the resource-based view, this research empirically explores the role of formal and
informal management control in mobilizing export resources to develop export capabilities …

Boundary spanner relational behavior is considered critical in the successful management
of buyer–supplier relationships and may help avoiding high costs of more formal inter …

Purpose Current performance measurement systems (PMSs) are mainly designed to
measure performance at the organizational level. They tend not to assess the value created …

Current research relates multiple control practices as packages, systems, or accumulations.
This relationship signifies that management control practices exist as multiplicities and …

This conceptual paper explores the iterative relationship between system design and use for
the development process of sustainability control systems (SCS). Building upon Adler and …

Interorganizational management accounting and control is a complex and fascinating area
of research. Many contributions have already been published on this topic, and some …

This systematic review of empirical environmental management accounting literature
contributes by asking how social controls–as components of environmental management …