Organizations regularly face serious challenges due to pandemics, recessions, and financial crises. One reason some organizations cope better than others may be that their management control systems (MCSs) more effectively foster organizational resilience. Despite considerable literature on MCSs...

As a consequence of an increasing economization of the healthcare sector, hospitals need to accommodate professional and managerial logics. This paper studies transparency in performance measurement systems (PMSs) and its potential to combine these logics, with the ultimate aim of mitigating...

Performance feedback is an integral element of an accounting system, and firms provide this feedback at varying frequencies to their employees. This paper explicates the impact of an interim performance evaluation on the principal's surplus using a dynamic two-period agency model. Two settings...