Background: How do Shopping Centre Managers use the Management Control System (MCS) to adapt to the available resources according to the characteristics of the centre and external factors that may affect such management? We identified the differences in the MCS between three types of shopping...

This paper presents a review of research regarding the effects of monetary executive incentives on risk-taking. More precisely, we investigate executives' risk-taking (i) in response to the curvature (steepness, convexity, concavity) of the compensation function and (ii) with regard to reference...

This study analyses how entrepreneurs adapt or change international control management and organisation structures in response to their resources and capabilities and the context of the situation, from the resource-based theory (RBT) and contingency and effectuation framework approaches, taking...

Accounting has been identified as a key area to inform managers seeking to transform businesses towards sustainability. Empirical research, however, shows that management accountants are scarcely involved in sustainability accounting. This paper contributes to understanding their barriers, using...

Background: How do Shopping Centre Managers use the Management Control System (MCS) to adapt to the available resources according to the characteristics of the centre and external factors that may affect such management? We identified the differences in the MCS between three types of shopping...