Traditional ways of managing information technology (IT) service providers are no longer applicable as companies use more and more services provisioned in the cloud. Therefore, organizations are looking for new ways to manage their relationship with cloud providers. The shift from...

As new information technology (IT) platforms continue to emerge, the technical project risk associated with developing IT projects for these platforms is particularly challenging for organizations. We develop a nomological network of people, process, and technology to gain insight into how the...

From an historical perspective, management accounting is a very recent phenomenon (see Johnson & Kaplan, 1987) and is culturally grounded in a few old-industrialized countries, in Europe: Germany, United-Kingdom, France, but also in Japan and in the United-States. Notwithstanding the cultural...

We argue that economists have studied the role of management from three perspectives: contingency theory (CT), an organization-centric empirical approach (OC), and a leader-centric empirical approach (LC). To reconcile these three perspectives, we augment a standard dynamic firm model with...

In order to further develop the theoretical basis of environmental management accounting (EMA), a contingency perspective is used in this paper to explain the initial implementation and design of EMA in firms, based on internalities as well as externalities. Nine variables have been identified...

A long-standing question in the organizations literature is whether firms are better-off by using simple or complex representations of their task environment. We address this question by developing a formal model of how firm performance depends on the process by which firms learn and use...