Zur effizienten Steuerung des Unternehmens ist die Unternehmensführung auf wahrheitsgemäße Informationen ihrer Manager angewiesen. Anders als in der klassischen Prinzipal-Agenten-Theorie, in der Manager rein eigennutzorientierte Individuen darstellen, hat die verhaltenswissenschaftliche...

Purpose - This study aims to explore the correlation between Management Control Systems, Green Innovation, Social Media Networks, and Company Performance in medium-sized construction and real estate firm in Indonesia. Design/methodology/approach - This research method uses quantitative approach....

The purpose of this paper is to contribute to the management accounting literature by reviewing how previous studies conceptualised the relationship between sustainability reporting and management control systems, analysing the main themes and discussing potential future developments of the...

Purpose: The article examines the role of management accounting in managing human capital, a key intangible asset for services sectors. Considering new expectations regarding the role of management accountants and human resource professionals, the article explores the ability of the disciplines...

Drawing on the resource-based view and dynamic-capability view, this study examines the relationship between the interactive use of management control systems, dynamic capabilities, and firm performance in the Vietnamese information and communication technology industry. The research model and...

Introduction: The aerospace industry has been significantly disrupted by recent economic downturns, underscoring the need for robust supply chain management. This is especially important given the complexity of aircraft manufacturing, the globalization of supply chains, and the requirement to...

This study examines the relationship between human capital and Sustainable Performance (SP) with the mediating role of management control systems in power companies in Uganda. The study is based on a cross-sectional research design in which pre-specified hypotheses are tested on a sample of 105...

This research delved into the intricate causal relationships between Management Control Systems (MCS), Dynamic Capabilities (DC), Sustainable Performance (SP), and the pivotal Open Innovation Strategy (OIS) within the challenging context of the COVID-19 pandemic. Employing a rigorous statistical...

The purpose of this study was to provide a comprehensive review of previous studies on management control systems (MCS). The study tries to evaluate the key aspects that research on MCS mentioned from 1970 to 2023. Using qualitative methods and VOSviewer software, the study collected and...

Purpose This paper aims to contribute to the management control systems (MCS) changes in public-private partnerships (PPSs) by developing a conceptual archetype explaining the relationship between trust and MCSs in PPPs, and highlighting how this relationship may evolve over time....

The new trend towards flexible work environments has spurred the debate over the effects of remote work on employees’ behavior and has forced greater consideration of how management control systems must be adjusted to meet the needs of the new work environment. While the existing literature...

With globalisation, there has been an intensification of investments by foreign groups in sectors strategic to their country of origin, such as some minerals. It is, therefore, crucial for a parent company to implement specific controls in its management control systems. In these circumstances,...

The Brazilian public administration has adopted risk management as a good governance practice. Its implementation is mandatory for all bodies and entities of the Federal Executive Branch, with wide dissemination of regulations and risk management manuals covering other federal powers and levels....

The purpose of this study is to investigate the application of forensic accounting techniques in relation to fraud risk mitigation. This study employed an explanatory research design and a qualitative approach accompanied with a purposive sampling method. A primary data source was devised with a...

This research delves into the intricate dynamics of sustainable financial performance, driven by the interplay between Sustainable Management Control Systems (SMCS) and Eco-Innovation. Additionally, it evaluates the pivotal mediating roles of Supply Chain Management (SCM) and Digital...

The Brazilian public administration has adopted risk management as a good governance practice. Its implementation is mandatory for all bodies and entities of the Federal Executive Branch, with wide dissemination of regulations and risk management manuals covering other federal powers and levels....