Purpose The purpose of this chapter is to explore aspects of both enabling and coercive control usages and to extend the literature stream by integrating relevant ethical variables at both the level of the individual and the group. We also provide multiple ideas for future research studies....

Purpose This chapter reports on the results of extensive research into the role of performance measurement and management control systems in increasing both incremental and breakthrough innovation in large organizations. It includes both business model and technology innovation and is based on...

This article reviews experimental studies that investigate the influence of management control systems on competitive and cooperative interactions among employees. It begins by describing the role of experiments in improving theory specification, by improving construct definitions, documenting...

Controlling im Handel Dieses Buch gibt einen Überblick zur Steuerungssystematik von Handelsunternehmen und bietet praxisbewährte Lösungsansätze. Dabei geben die Autoren wertvolle Einblicke in ihre umfassende Erfahrung aus der Beratungs- und Handelsbranche und beschreiben anschaulich Ansätze...

Purpose We document the relationship between size, the presence of a full-time accountant, strategy, and the adoption of management control systems (MCSs) in small- and medium-sized Canadian manufacturing enterprises (SMEs). Methodology/approach Using survey results from 247 Canadian SMEs, we...

Purpose This chapter focuses on how changes in management control systems in a manufacturing company could be affected by the interplay of institutional forces and power mobilization over an extended period of time (1946–1975). Methodology/approach The chapter is grounded in the ‘hybrid’...

The paper explores the effective design of management control systems in terms of managing exchange rate risks for not-for-profit non-governmental organizations (NGOs). Compared to business organizations, NGOs have just limited possibilities to tackle these risks for several reasons discussed in...