Purpose The purpose of this paper is to examine how the characteristics of strategic
performance measurement systems (SPMSs) influence the effectiveness of such systems …

Purpose Grounded in DiMaggio and Powell's (1983) institutional isomorphism perspective
of institutional theory, the purpose of this study is to examine the influence of institutional …

Purpose–This study aims to describe and understand performance measurement system
(PMS) change in an emerging economy bank. Design/methodology/approach–Using …

Purpose COVID-19 has forced Big 4 firms to challenge existing management control
arrangements and adapt their ways of working. Yet, we know little about how management …

This paper presents the preliminary results of the MERITUM research project funded by the
TSER Program of the European Union. A thorough review of the literature on intangibles in …

The current book of proceedings is the outcome of the effort of a number of people, who
participated at the 3rd International Conference organized by the International Association of …

The purpose of this paper is to explore and discuss the solutions municipal organizations
employ to achieve financial sustainability. The paper thus aims at providing a theoretical …

The objective of this manuscript is to create a new theoretical model of weighting and
evaluating specific elements that determine the change of organizational culture at …

The focus of this study was to determine the impact of activity-based costing (ABC) on
organizational performance. ABC can support the strategic management process and …

This study addressed the perceived relationships among management control systems,
business strategy, and organizational performance in US minority-owned manufacturing …