This study examines an initiative by a large multinational garment retailer (H&M Group) to increase wages at its supplier factories by intervening in their wage-related management practices. Difference-in-differences estimates based on eight years of data from over 1,800 factories show that the...

Company performance is the ability of a company to manage existing resources so that it can provide value to the company. By knowing the performance of a company can measure the level of efficiency and productivity of the company. Besides that, company performance appraisal is also useful to...

Conceptual metaphor theory provides linguistic evidence for the assumption that the human conceptual system is largely metaphorical, pervasively affecting how individuals comprehend abstract concepts. Against this background, conceptual metaphors in the field of management control are of...

The purpose of this paper is twofold. Firstly, we aim to investigate the relationships among environmental uncertainty, broad-scope and timely management accounting information usefulness, and (traditional and contemporary) management accounting practices (MAPs) usage. Secondly, we intend to...