In order to shed light on the implications of the business intelligence (BI) for management accounting (MA) and decision making, this study investigates as to how the use of the BI affects the production, transmission, and reception of performance measures (PM). To investigate the issue at hand,...

Our study investigates the relationships between risk management systems (RMS), strategy and organizational performance. The existing research has extensively studied the effect of strategy on organizational performance. There is also a growing body of literature suggesting that RMS positively...

Internal control mechanisms are fundamental to organizational governance; particularly, to the agency relationship associated with decentralization of decision rights. Management accounting and organizational literatures provide conflicting predictions on the association between decentralization...

This study examines the relationship between the motives for balanced scorecard (BSC) adoption and the development and use of the BSC. We expect that a stronger focus on economic adoption motives is associated with full development of the BSC and its integration into the performance measurement...

While balanced scorecards, strategy maps, and causal linkage models have been applied extensively by profit organizations over the last two decades, a similar approach to analysis, called logic models, has been increasingly applied by non-profit and other social-purpose organizations. This...

We develop and validate measurement instruments for the business partner, watchdog, and scorekeeper roles of controllers. This study addresses calls to enhance the quality of survey research in management accounting by devoting more attention to scale development and especially to construct...