Purpose – Since risk management is crucial for achieving strategic objectives in a complex and uncertain environment and its effectiveness relies deeply on efforts to create a risk-conscious culture, this study aims at understanding whether risk management can be promoted and reinforced by the...

Purpose – Interorganizational cost management among companies can lead to significant cost reductions. However, the determinants of the implementation and long-term use of open book accounting as a tool in interorganizational cost management still remain unclear. We contribute to the academic...

Purpose – Resource-based literature argues that firms’ export performances are influenced by a proper combination of their own resources and capabilities, allowing for sustainable competitive advantages. Because export activities are usually based on relationships between firms and foreign...

Purpose – To describe the social process of building of an inter-organizational network and analyse the control practices implemented by its members. Methodology/approach – The paper offers a holistic approach considering the institutional dynamics and management control practices in the...

Purpose – The accounting literature has demonstrated increased concern over issues of sustainability. One of the most critical issues that corporations face at the moment is climate change. This especially concerns companies that are substantial consumers of materials and energy. Corporations...

Purpose – The notion of output (Bouckaert, 2005; OECD, 2007) is more and more widespread in the performance measurement systems in the public sector. More generally, several reforms are promoting the implementation of key indicators such as management by objectives and quality management. Our...

This chapter proposes a contingency model that examines the most relevant contingent variables for understanding the factors that explain innovative costing techniques in a sample of firms investing in advanced manufacturing technologies (AMT firms). Furthermore, the aim of this study was also...

Purpose – The purpose of this chapter is to present a state of the art of performance measurement and management control systems based on the papers presented in the 6th Conference on Performance Measurement and Management Control in Nice, France, 2011. The chapter is structured around two...

Purpose – As corporations and capital markets become more global, it is increasingly important to understand the differences in corporate governance practices. Approach – This chapter provides a framework for the implementation of corporate governance that can be used globally for study and...