Effective performance management in local governments has become increasingly vital due to rising demands for efficiency, accountability, and service quality. This study analyzes key trends in performance management systems (PMS) through a systematic literature review of 122 studies published...

The research on management control systems (MCS) is developing in recent decades. However, there is an existing gap in the available literature concerning a comprehensive overview of MCS research. Therefore, this research aimed to provide a summary of the most recent investigation on the...

The research on management control systems (MCS) is developing in recent decades. However, there is an existing gap in the available literature concerning a comprehensive overview of MCS research. Therefore, this research aimed to provide a summary of the most recent investigation on the...

Purpose This study aims to investigate the impact of stakeholders’ nonfinancial resources (NFRs) on companies’ profitability, filling a significant gap in the literature regarding the role of NFRs in value creation. Design/methodology/approach Data from 76 organizations from 2017 to 2019...