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....

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...

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...

Research on how managers control R&D activities has tended to focus on the performance measurement systems used to exploit existing knowledge and capabilities. This focus has been at the expense of how broader forms of management control could be used to enable R&D contextual ambidexterity, the...

Introduction to the book -- The process of management accounting change -- Performance Measurement systems implementation literature review -- Intersecting change management theories with the PMS implementation literature -- Implementing performance measurement systems: A management accounting...

Introduction -- Corporate environmental performance and environmental disclosure -- Environmental management accounting practices -- The relationship between Environmental management accounting, environmental disclosure, governance, and corporate environmental performance: Some empirical...

1. Towards a Conceptual Framework for Smart and Sustainable Firms -- 2. The Origins and Development of the Management Control System: An Analysis of the Academic Literature -- 3. Exploring a Different Orientation of the Management Control System -- 4. The Main Elements of the Management Control...