How managerial capabilities of cognitive and behavioural complexity enable dynamic tension between management controls

T Toldbod, J Dumay - Qualitative Research in Accounting & …, 2023 - emerald.com
Purpose Inspired by leadership research, this paper aims to further the literature on
management controls (MCs) by highlighting two managerial capabilities that cultivate …

The effect of management control systems on business performance and innovation organizational as moderating and mediating variable

A Setiyawan, T Ismail, M Muchlish… - Decision Science …, 2024 - m.growingscience.com
There were still contradictory results from earlier research on the relationship between
organizational innovation, performance, and management control systems (MCS). In order …

Complementing family firm and managerial views of doing business through management accounting tools

A Leotta, C Rizza, D Ruggeri - Journal of Management Control, 2023 - Springer
Contributions to the family firm literature have given attention to different challenges that
family firms have to face in their life cycle when organisational complexity increases and …

Situated rationalities in response to institutional complexity: the role of management accounting practices

FS de Oliveira, OR Mendonça Neto… - Journal of Accounting …, 2024 - emerald.com
Purpose This study aims to explore how management accounting practices act as drivers of
organizational change in situations of institutional complexity. Design/methodology …

Effect of learning culture and management control system on innovation performance: Evidence from startup companies in Indonesia

E Bastian, A Piliang - Problems and Perspectives in …, 2024 - search.proquest.com
The startup must be able to innovate in response to the uncertainty of the business
environment, which is changing rapidly along with advances in technology. This study aims …

Implementação do orçamento alinhada à inovação de produtos no setor de telecomunicações

FT Machado, CEF Lavarda, C Hillen - Revista de Contabilidade e …, 2024 - revistas.usp.br
Este estudo analisa a implementação do orçamento alinhada à inovação de produtos em
uma empresa do setor de telecomunicações. Trata-se de uma pesquisa qualitativa e …

Strategy Analysis To Improve The Competitiveness Of Tourist Villages Using The Analytical Hierarchy Process (AHP) Approach

JH Susilo, H Astuti, DS Atmaja, D Fatmawati… - Media …, 2024 - journal.trunojoyo.ac.id
This study was conducted with the aim of determining the strategies that must be carried out
in increasing the competitiveness of tourist villages through several strategies proposed …

A Testbed for a Classroom-as-Organization Program Assisted by Virtual Reality and Learning Management Systems

GC Talele, P Pathak, R Shaikh, JK Sharma… - … Learning with Next …, 2024 - igi-global.com
Teachers have a number of difficulties when trying to create authentic learning environments
that replicate real-world workplace scenarios faced by accounting professionals. In order to …

The effects of management control systems and innovation presence on bank efficiency

MM Abney - 2024 - mds.marshall.edu
The banking industry is currently experiencing its most notable period of technological
transformation in history. Community banks in the US have invested heavily in technology …

Management Control Systems, Performance and Uncertainty: A quantitative study on the role of MCS in uncertain contexts

J Lewinson Skörd, T Racov - 2023 - diva-portal.org
Background: Management Control Systems are shown to be valuable tools for managing
different contexts and enhance organizational performance. To succeed with intended …