The manipulation of performance measures is a central theme in management accounting research. Individuals have private information that can be used for their own benefit; and thus they can falsify their performance reporting. Psychology literature asserts that the attitude of individuals to...

There is considerable academic interest for the interplay between strategy and management control systems (MCS). Strategic performance measurement systems (SPMS), such as Simons' levers of control and Kaplan and Norton's balanced scorecard were introduced in the normative literature as vehicles...

The impact of management buy-outs (MBO) on strategy and managementcontrol systems (MCS) is little understood. Previous research by Jones(1992) focused on efficiency-enhancing buy-outs that were a feature ofthe early development of the market. However, MBOs are heterogeneousand more recent...

Co-operative organizations have a unique property and decision rights distribution system that involve management problems and transaction costs. Such structure creates equity rights and risk transfers that directly affect these organizations' self-management efficiency. This paper analyses...

Previous research argues that management control systems (MCSs) should be tailored to support business strategy. However, the personal preferences of a dominant individual or coalition can also play a significant role in the design and use of MCSs. This case study analyses how the personal...

Management control systems play a significant role in New Public Management reforms. This paper presents the case of Poland, where a small group of enthusiasts at the Ministry of Finance is attempting to enforce dramatic changes in control systems across the public sector. The changes are both...

This paper is based on an analysis of 183 responses from managing directors of small Finnish companies. The study describes the extent to which small Finnish firms have adopted traditional and contemporary MCS practices and how systematically they use the MCS information. Additionally, the use...