Search Results - subject:"Controlling"

Using emphasis frames to embed values in the interpretation of multiple performance criteria

Martyn, Patricia; Sweeney, Breda; Lillis, Anne M. - In: Management accounting research 66 (2025), pp. 1-16

Persistent link: https://www.econbiz.de/10015439204

A tight leash or a tight spot? : a case study on tightness of action controls in a German insurance firm

Weißenberger, Barbara E.; Tica, Amra - In: Swiss journal of business 59 (2025) 1, pp. 60-76

The objective of this paper is to theoretically expand the understanding of tight management control with respect to action controls. An empirical conceptualization of tight control has so far only been available for budgeting (Van der Stede 2001). Our paper is based on a case study in the...

Persistent link: https://www.econbiz.de/10015443047

Sustainability strategy and financial performance in SMEs : on the role of sustainability management control systems

Hasu, Emmi; Saunila, Minna; Ukko, Juhani - In: Corporate social responsibility and environmental management 32 (2025) 4, pp. 4819-4834

Persistent link: https://www.econbiz.de/10015455753

Exploring management control systems for biodiversity : insights from three food companies

Hübel, Charlott; Wenzig, Julius - In: Social & environmental accountability journal 45 (2025) 1, pp. 42-72

Persistent link: https://www.econbiz.de/10015416649

Implementing sustainability : what role do knowledge management and management accounting play? : agenda for environmentally friendly businesses

Broccardo, Laura; Giordino, Daniele; Yaqub, Muhammad Zafar - In: Corporate social responsibility and environmental management 32 (2025) 1, pp. 383-403

Persistent link: https://www.econbiz.de/10015332892

Conceptual framework for offshoring performance through management control systems, trust and culture

Rasaei, Janet - In: Australian accounting review : AAR 35 (2025) 2, pp. 160-186

Persistent link: https://www.econbiz.de/10015460571

Enabling bricolage and client performance in non-profit organisations : the importance of beliefs and interactive controls

Harrison, Graeme L.; Jiao, Lu; Chen, Jinhua - In: Accounting and finance 65 (2025) 3, pp. 3024-3034

Persistent link: https://www.econbiz.de/10015467974

Exploring the duality of formal and informal controls in driving eco-innovations

Knels, Valeria; Janka, Marc; Günther, Thomas - In: The European accounting review 34 (2025) 4, pp. 1469-1497

Persistent link: https://www.econbiz.de/10015543236

Keep-or-drop multidimensional control systems in professional organisations : evidence on the use of the balanced scorecard in healthcare

Prenestini, Anna; Calciolari, Stefano; Rota, Arianna - In: Journal of health organization and management 38 (2024) 9, pp. 157-174

Persistent link: https://www.econbiz.de/10015421064

Integrating sustainability in management control systems : an exploratory study on Italian banks

Ferretti, Paola; Gonnella, Cristina; Martino, Pierluigi - In: Meditari accountancy research 32 (2024) 7, pp. 1-34

Persistent link: https://www.econbiz.de/10015427250