Search Results - subject:"Management controls"

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Mitigating escalation of commitment through error management climate and the devil’s advocate approach

Gerstel, Hannes; Kreilkamp, Niklas; Schmidt, Maximilian - In: Journal of Business Economics 95 (2025) 7, pp. 975-1004

Using an experimental setting, we examine the circumstances under which the devil’s advocate method reduces decision-makers’ tendencies to continue failing projects—known as escalation of commitment (EoC). We propose that a firm’s error management climate (EMC) affects the effectiveness...

Persistent link: https://www.econbiz.de/10015576386

Management accountants’ roles and management controls in hospitals at times of strain — Experiences during the Corona pandemic

Kunz, Jennifer; Brix, Laura; Carlo, Roberta Di; … - In: Journal of Management Control 36 (2025) 1, pp. 1-30

the absence of crisis plans for management accounting. They mainly contextualized the applied management controls in an … interactions. These observations add insights to the empirical research on the effect of crises on management controls and …

Persistent link: https://www.econbiz.de/10015493374

Epistemic tensions in R&D alliances and the role of inter-organizational management controls

De Silva, Diana Marie; Agostini, Lara; Nosella, Anna; … - In: Journal of management & organization : JMO 31 (2025) 3, pp. 1078-1097

Persistent link: https://www.econbiz.de/10015451780

Accounting for transparency : a framework and three applications in tax, managerial, and financial accounting

Bischof, Jannis; Gassen, Joachim; Rohlfing-Bastian, Anna; … - In: Schmalenbach journal of business research : SBUR 76 (2024) 4, pp. 573-611

complex tax regulations, (ii) trade-offs between tighter management controls and employee motivation lead firms to design …

Persistent link: https://www.econbiz.de/10015210176

The interdependence between the choice of fixed-term professional workers and the control environment

Nair, Sujay; Abernethy, Margaret A.; Jiang, Yile; … - In: Accounting, organizations and society : an … 113 (2024), pp. 1-19

Persistent link: https://www.econbiz.de/10015332337

Control strategies for impactful exits in impact private equity firms

Islam, Syrus M.; Akroyd, Chris - In: Accounting and finance 64 (2024) 4, pp. 3419-3442

Persistent link: https://www.econbiz.de/10015164693

Accounting for transparency: A framework and three applications in tax, managerial, and financial accounting

Bischof, Jannis; Gassen, Joachim; Rohlfing-Bastian, Anna; … - In: Schmalenbach Journal of Business Research (SBUR) 76 (2024) 4, pp. 573-611

complex tax regulations, (ii) trade-offs between tighter management controls and employee motivation lead firms to design …

Persistent link: https://www.econbiz.de/10015324746

Exploring healthcare authorities' decisions to sustain or abandon a management control initiative

Glenngård, Anna H.; Ellegård, Lina Maria - In: Financial accountability and management 40 (2024) 2, pp. 173-195

Persistent link: https://www.econbiz.de/10014562807

Green innovation ecosystem and water performance in the food service industry : the effects of environmental management controls and digitalization

Rosa, Fabricia Silva da; Compagnucci, Lorenzo; Lunkes, … - In: Business strategy and the environment 32 (2023) 8, pp. 5459-5476

Persistent link: https://www.econbiz.de/10014466620

The impact of management controls on public managers’ well-being

Siverbo, Sven - In: Financial accountability and management 39 (2023) 1, pp. 60-80

Persistent link: https://www.econbiz.de/10014288439