This paper examines the issues related to the definition, concept and design of management control systems (MCS). Lack of knowledge about the development and design of MCS, and the need for systematic empirical research in this thematic area, are the main motivations for this research. This...

Purpose To integrate environmental management systems into daily operations, the environmental aspects of management control systems (MCS) are enhanced. Although different approaches and concepts for Environmental Management Control Systems (EMCS) have been developed, two main problems appear:...

Although companies are increasingly embracing the sustainability discourse in their external reporting and disclosures, little is known about how management control systems support sustainability within organizations. This is unfortunate, given the important role that properly designed...

This study examines the impact on firm performance of theoretically-consistent relationships between three management control systems (MCS) design choices — delegation, performance measurement, and incentive compensation. Based upon the ‘three-legged stool’ model and agency theory, it...

Entwicklung einer Controlling-Konzeption -- IT-Systeme als Grundlage eines erfolgreichen Handelscontrollings -- Handelscontrolling in der Beschaffung -- Handelscontrolling in der Distribution -- Handelscontrolling im Lager -- Handelscontrolling bei betriebswirtschaftlich-administrativen Aufgaben...

A contingency-based model to better understand conditions under which managerial control in an inter-organizational context is effective -- Implications for performance evaluation processes to systemize and quantify the impact of contingent external factors on performance (based on variance...

Purpose This study provides evidence on how changes in management accounting and control systems (MACS) associate with competition, organizational capacity to learn, decentralization, and firm size. In doing this, it replicates (and extends) Libby and Waterhouse’s (L&W) Canadian study in the...