This paper provides an empirical study based on SMEs, which are family firms for excellence, about the impact and implications of interaction between the family and the firm on management control. The analysis of management issues is conducted both through the main national and international...

Despite the trend in investigating combinations of MC practices that form packages or systems, there is ambiguity about what is meant by a “control package” or “control system.” In this paper, we address questions related to MC as a package and as a system, both from a conceptual and...

This study explores the role of management control systems in a professional bureaucracy through a case study of a public hospital in Japan. Given the rapid growth of health care expenditures in the developed countries, the implementation of management control systems in public hospitals has...

In markets with increasing complexity and intensity of competition, innovation is becoming one of the most relevant means to continuously outperform competitors. The sequence runs from diversifying and adapting to re-positioning and even re-inventing the organization. One important stream of...