This review article considers some of the key management control articles published in AOS
through the theoretical lens of Foucault's 1978/9 lectures on neo-liberalism and biopolitics …

This study examines the use of management control systems (MCS) across different modes
of innovation and the effects on firm performance. Specifically, this study draws on Simons' …

Manufacturing firms operating in rapidly changing and highly competitive markets have
embraced the continuous process improvement mindset. They have worked to improve …

In recent years, a paradigm shift has occurred regarding the way organizations view risk
management. Instead of looking at risk management from a silo-based perspective, the …

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 …

The purpose of this paper is to shed insights into the current inconsistencies of the control-
innovation relationship. We draw on the dynamic capabilities literature to hypothesize that …

A lean strategy is rapidly becoming the dominant paradigm in manufacturing. Kennedy and
Widener (2008) use a case study to develop a theoretical framework of management …

Purpose–The purpose of this paper is to investigate the effectiveness of different
configurational archetypes of strategy and strategic management accounting and to …

Purpose–The purpose of this paper is to investigate whether business strategy influences
strategic management accounting (SMA) usage. Business strategy has been …

This paper contributes to the recent levers of control (LOC) literature on the relationships
between innovation and management accounting and control systems (MACS) by …