This paper is concerned with the relationship between strategy, management control systems (MCS) and innovation. MCS are described in terms of a package of controls comprising social networking, organic innovative culture and formal controls. We develop a path model that proposes that product...

Using archival data from the U.S. passenger airline industry, this study examines whether management control mechanisms aimed at mitigating moral hazard explain outsourcing decisions over and above transaction cost economics (TCE) determinants documented in prior research. Consistent with TCE...

Although organizations have embraced the sustainability rhetoric in their discourse and external reporting, little is known about the processes whereby management control systems contribute to a deeper integration of sustainability within organizational strategy. This paper addresses this gap...

This paper explores how organizations balance controlling and enabling uses of management control systems (MCS), and how this balance facilitates the creation of dynamic tensions and unique organizational capabilities. By employing levers of control framework in a case study setting, the paper...