Search Results - subject:"Management Control System"

Balancing family and business goals : how management control systems shape strategic capabilities in family CEO-led firms

Ahmed, Mohamed M. M. - 2024

Persistent link: https://www.econbiz.de/10015337720

A proposal for a balanced scorecard for the water utilities sector to address the United Nations sustainable development goals

Saraiva, Helena I.B.; Alves, Maria do Céu; Gabriel, … - In: Meditari Accountancy Research 32 (2024) 5, pp. 1894-1930

Purpose The purpose of this paper is to examine the technical, social and moral aspects of accounting through the implementation of a novel balanced scorecard (BSC) that addresses the United Nations Sustainable Development Goal (UN SDG) 6 – Clean Water and Sanitation – within the Portuguese...

Persistent link: https://www.econbiz.de/10015353746

Artificial Intelligence in Accounting and Auditing : Accessing the Corporate Implications

Pierotti, Mariarita; Monreale, Anna; De Santis, Federica - 2024

1. The new corporate data ecosystem (Federica De Santis) -- 2. From data to corporate decision-making process (Mariarita Pierotti) -- 3. An introduction to Artificial Intelligence (Anna Monreale) -- 4. The need of Trustworthy Artificial intelligence (Anna Monreale) -- 5. Artificial Intelligence...

Persistent link: https://www.econbiz.de/10015081235

Research handbook on performance measurement for management control

Lillis, Anne M. (ed.); Grafton, Jennifer (ed.) - 2024

"Performance measurement is a critical dimension of management control theory and practice, and one of the most widely researched areas of management accounting. The Research Handbook on Performance Measurement for Management Control provides the foundation for the next generation of research in...

Persistent link: https://www.econbiz.de/10015145189

Studying research in balanced scorecard over the years in performance management systems : a bibliometric analysis

Jaiswal, Vishakha; Thaker, Keyur - In: The international journal of productivity and … 73 (2024) 8, pp. 2558-2582

Persistent link: https://www.econbiz.de/10015403409

The impact of strategy, environment, and the management system on the foreign subsidiary: The implication for open innovation

Rodrigues, Margarida; Alves, Maria do Céu; Oliveira, … - In: Journal of Open Innovation: Technology, Market, and … 7 (2021) 1, pp. 1-23

the management control system, in which the argument is reinforced that there must be empathy between the local staff and … Control System (MCS) of the subsidiary and changed the way control was exercised there, but was unable to deal with … external factors) influence this system. The results obtained showed that the parent company had an influence on the Management …

Persistent link: https://www.econbiz.de/10012620558

Management Control Systems Case Study from the National Commercial Bank in Albania

Dollija, Elda; Teneqexhi, Marinela; Dhimitri, Eva - 2021

This paper analyzes the Management Control Systems (MCSs) of the National Commercial Bank (NCB), operating in Albania, through the relevant framework of Object of Control [1]. The aim of this paper is to examine whether the MCSs help in aligning the actions of the management and employees with...

Persistent link: https://www.econbiz.de/10013225489

Bridging Organizational Resilience and Management Control Systems - A Systematic Review

Weber, Max M.; Roetzel, Peter Gordon - 2021

Organizations have repeatedly faced challenges due to disasters such as pandemics, economic or financial crises, and other unexpected events. One reason why some organizations cope more efficiently than others with such unforeseen circumstances might be found in their resilience design. However,...

Persistent link: https://www.econbiz.de/10013240420

Shareholder activism in the context of performance declines : How do managers use management control systems in response?

Anzilago, Marcielle; Gomez-Conde, Jacobo; Lunkes, Rogerio - 2021

Shareholder activism increases demands on managerial processes to assuage concerns. We investigate how managers interactively use management control systems (MCS) to alleviate shareholder activism in the context of performance declines. We also identify a key factor that helps explain the...

Persistent link: https://www.econbiz.de/10013247871

Management control systems and performance : the mediating role of organisational capabilities in Malaysia

San, Ong Tze; Zohreh Haghshenas; Boon Heng Teh; Samuel, … - In: Asian journal of accounting & governance 15 (2021), pp. 1-19

Persistent link: https://www.econbiz.de/10012585709