Purpose: The purpose of this paper is to empirically examine from the resource-based perspective, the relationship between the use of management control systems (MCS) and organisational capabilities in the Greek context. Design/Methodology/Approach: The study follows Henri’s (2006) methodology...

Control systems are a fundamental tool in the management process. Management control systems have been judged under the criterion of goal congruence, i.e., on whether the possible rewards given to people when they take specific actions benefit at the same time individuals and the organization as...

Institutional theorists in accounting have struggled a great deal with the notion of power and agency. Therefore, this paper draws on Bourdieu's sociology of practice to provide an alternative explanation of the role of power in institutional contradictions. It works from the premise that the...

This chapter discusses the relationship between management control and time in organizations. Based on a literature review, we suggest that management control is, to an important extent, the control of organizational time. We show how different forms of control affect the temporal structures of...

This paper looks at the perceived behavioural changes in senior management as a result of embracing information technology to enact and enforce management controls. A case study approach was used to explain the association between individuals and technology-structured management controls. Data...