Search Results - subject:"Control Systems"

Dysfunctional behaviour in university accounting schools : a tale of management control

Tucker, Basil; Parker, Lee David; Scully, Glennda E. M. - In: Journal of accounting & organizational change : JAOC 20 (2024) 1, pp. 21-57

Persistent link: https://www.econbiz.de/10014496360

Sustainability control systems in short-term operational and long-term strategic decision-making

Kuruppu, Sanjaya Chinthana; Milne, Markus J.; Tilt, Carol A. - In: Meditari accountancy research 32 (2024) 1, pp. 234-265

Persistent link: https://www.econbiz.de/10014513876

Asymmetric adjustment of control

van Pelt, Victor - In: Contemporary Accounting Research 40 (2023) 4, pp. 2203-2225

This study examines how principals adjust their control over agents based on their prior controlling experience. According to standard economic theory, principals should be equally willing to decrease their control as they are to increase it. However, I use psychological theory to predict that...

Persistent link: https://www.econbiz.de/10014504113

The integration of forensic accounting and big data technology frameworks for internal fraud mitigation in the banking industry

Akinbowale, Oluwatoyin Esther; Mashigo, Polly; Zerihun, … - In: Cogent Business & Management 10 (2023) 1, pp. 1-22

The purpose of this study is to investigate the integration of forensic accounting and big data technology frameworks in relation to the mitigation of internal fraud risk in the banking industry. This study employed an explanatory research design involving the use of simulated data to mirror the...

Persistent link: https://www.econbiz.de/10014527905

The implementation of financial planning and cost accounting instruments in startups

Pfützenreuter, Markus - In: Junior Management Science (JUMS) 8 (2023) 2, pp. 270-311

-stage investigation of the implementation of specific management control systems. …

Persistent link: https://www.econbiz.de/10014528908

Moving beyond the external face of accountability: constructing accountability for sustainability from within

Frostenson, Magnus; Johnstone, Leanne - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 7, pp. 124-151

a separate sustainability control systems within each subsidiary company. Although hierarchical structures for … implications Successful sustainable control systems require employees making sense of formalised accountability instruments (e …

Persistent link: https://www.econbiz.de/10015006084

Application of forensic accounting techniques in the South African banking industry for the purpose of fraud risk mitigation

Akinbowale, Oluwatoyin Esther; Klingelhöfer, Heinz Eckart - In: Cogent Economics & Finance 11 (2023) 1, pp. 1-21

The purpose of this study is to investigate the application of forensic accounting techniques in relation to fraud risk mitigation. This study employed an explanatory research design and a qualitative approach accompanied with a purposive sampling method. A primary data source was devised with a...

Persistent link: https://www.econbiz.de/10015074954

Antecedents and consequences of public sector organizational innovation

Maqdliyan, Rohana; Setiawan, Doddy - In: Journal of open innovation : technology, market, and … 9 (2023) 2, pp. 1-12

relationship between internal control systems and organizational culture on organizational performance. However, it cannot prove …

Persistent link: https://www.econbiz.de/10014364648

Path dependence of accountants : why are they not involved in corporate sustainability?

Wenzig, Julius; Nuzum, Anne-Katrin; Schaltegger, Stefan - In: Business strategy and the environment 32 (2023) 6, pp. 2662-2683

Persistent link: https://www.econbiz.de/10014369596

Investing in intelligent smart city technologies

Kalenyuk, Iryna; Bohun, Maksym; Djakona, Valentina - In: Baltic Journal of Economic Studies 9 (2023) 3, pp. 41-48

Persistent link: https://www.econbiz.de/10015135930