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

Does flexible working really provide a better work-life balance? Throughout the COVID-19
pandemic, flexible working has become the norm for many workers. This volume offers an …

This study examines management control (MC) combinations that are effective in different
strategic contexts through two related approaches–MC as a package and MC as a system …

Instrumental variable (IV) methods are commonly used in accounting research (eg, earnings
management, corporate governance, executive compensation, and disclosure research) …

Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …

Business firms around the world are experimenting with new organizational designs,
changing their formal architectures, their routines and processes, and their corporate …

We study the roles of the head office (HO) and the business units (BUs) of a multinational
corporation (MNC) in reducing income tax and tariff payments through internal transfer …

When you examine the design of an organization for evaluating its efficiency and
effectiveness, you can look at it in a number of ways. You may gather information about what …

We use a unique data set that contains information on more than 1,000 Chief Executive
Officers (CEOs) and Chief Financial Officers (CFOs) around the world to investigate the …

Using an unusually comprehensive database on 858 transactions for information technology
products and accompanying services, we study how close partners who are exposed to …