Search Results - subject:"Management control"

Sustainability strategy and financial performance in SMEs : on the role of sustainability management control systems

Hasu, Emmi; Saunila, Minna; Ukko, Juhani - In: Corporate social responsibility and environmental management 32 (2025) 4, pp. 4819-4834

Persistent link: https://www.econbiz.de/10015455753

Enabling bricolage and client performance in non-profit organisations : the importance of beliefs and interactive controls

Harrison, Graeme L.; Jiao, Lu; Chen, Jinhua - In: Accounting and finance 65 (2025) 3, pp. 3024-3034

Persistent link: https://www.econbiz.de/10015467974

Exploring the duality of formal and informal controls in driving eco-innovations

Knels, Valeria; Janka, Marc; Günther, Thomas - In: The European accounting review 34 (2025) 4, pp. 1469-1497

Persistent link: https://www.econbiz.de/10015543236

Using emphasis frames to embed values in the interpretation of multiple performance criteria

Martyn, Patricia; Sweeney, Breda; Lillis, Anne M. - In: Management accounting research 66 (2025), pp. 1-16

Persistent link: https://www.econbiz.de/10015439204

A tight leash or a tight spot? : a case study on tightness of action controls in a German insurance firm

Weißenberger, Barbara E.; Tica, Amra - In: Swiss journal of business 79 (2025) 1, pp. 60-76

The objective of this paper is to theoretically expand the understanding of tight management control with respect to … management control literature suggests. …

Persistent link: https://www.econbiz.de/10015443047

Exploring management control systems for biodiversity : insights from three food companies

Hübel, Charlott; Wenzig, Julius - In: Social & environmental accountability journal 45 (2025) 1, pp. 42-72

Persistent link: https://www.econbiz.de/10015416649

Implementing sustainability : what role do knowledge management and management accounting play? : agenda for environmentally friendly businesses

Broccardo, Laura; Giordino, Daniele; Yaqub, Muhammad Zafar - In: Corporate social responsibility and environmental management 32 (2025) 1, pp. 383-403

Persistent link: https://www.econbiz.de/10015332892

Sustainability controlling : who will be in charge?

Schulke, Arne - 2025

Sustainability Management refers to the integration of environmental and social objectives into corporate management systems. It extends traditional management to encompass CSR (Corporate Social Responsibility) and ESG aspects (Environment, Social, Governance) to plan, steer and control overall...

Persistent link: https://www.econbiz.de/10015563841

The importance of management control in the Polish public finance sector : the case

Bylinko, Leszek - In: International journal of management and economics 61 (2025) 3, pp. 187-197

The article addresses a gap in research on management control systems, particularly the long-term impact of self … management control in public finance sector units, with a special focus on public universities. It highlighted the role of …-assessment questionnaires, a mandatory component of management control systems, as well as reports on risk management activities from the same …

Persistent link: https://www.econbiz.de/10015560391

The interplay of sustainability reporting and management control : an exploration of ways for dovetailing to develop reporting beyond accountability

Traxler, Albert Anton; Schrack, Daniela; Greiling, Dorothea - In: Journal of applied accounting research 26 (2025) 6, pp. 160-182

Persistent link: https://www.econbiz.de/10015611931