Search Results - subject:"Control Systems"

Between consultation and control : how incubators perform a governance function for entrepreneurial firms

Flanschger, Andreas; Heinzelmann, Rafael; Messner, Martin - In: Accounting, auditing & accountability journal 36 (2023) 9, pp. 86-107

Persistent link: https://www.econbiz.de/10014474386

Accounting to promote ethical tolerance : the case of the Italian prostitution model (1860)

Gatti, Marco; Poli, Simone - In: Accounting, auditing & accountability journal 36 (2023) 9, pp. 309-339

Persistent link: https://www.econbiz.de/10014474413

How management control systems can enable, constrain, and embed integrated reporting

Bezuidenhout, Stefan; De Villiers, Charl; Dimes, Ruth - In: Accounting and finance 63 (2023) 4, pp. 4251-4273

Persistent link: https://www.econbiz.de/10014477085

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/10014500474

Asymmetric adjustment of control

Van Pelt, Victor - In: Contemporary accounting research : the journal of the … 40 (2023) 4, pp. 2203-2225

Persistent link: https://www.econbiz.de/10014442830

Trust-based management control in inter-organizational relationships

Waerness, Kristian; Solstad, Elsa; Bertheussen, Bernt Arne - In: Journal of management control 34 (2023) 3, pp. 317-346

Persistent link: https://www.econbiz.de/10014444256

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/10014457890

Reconciling field-level logics and management control practices in research management at Austrian public universities

Frei, Judith; Greiling, Dorothea; Schmidthuber, Judith - In: Qualitative research in accounting & management 20 (2023) 1, pp. 117-143

Persistent link: https://www.econbiz.de/10014323329

A methodological framework for theoretical explanation in performance management and management control systems research

Pfister, Jan; Peda, Peeter; Otley, David T. - In: Qualitative research in accounting & management 20 (2023) 2, pp. 201-228

Persistent link: https://www.econbiz.de/10014323396

Accountability logics in disability service NPOs : incorporating the role of service user advocacy in accountability and management control systems

Conaty, Frank; Robbins, Geraldine - In: Accounting, auditing & accountability journal 36 (2023) 4, pp. 1110-1136

Persistent link: https://www.econbiz.de/10014280466