This paper shows how certain management controls become more guiding than others in the management of new product development (NPD). We detail how the opportunity space within which managers maneuver NPD can be underpinned by a hierarchically arranged management control infrastructure governed...

In this paper, we use the investment fraud of Bernard Madoff to inquire into the production of trust in the context of financial markets. Drawing upon empirical data related to U.S. individual investors (interviews and letters) as well as documentary material, we investigate the mechanisms...

This chapter discusses the relationship between management control and time in organizations. Based on a literature review, we suggest that management control is, to an important extent, the control of organizational time. We show how different forms of control affect the temporal structures of...

Accounting studies have analyzed rolling forecasts and similar dynamic approaches to planning as a way to improve the quality of planning. We complement this research by investigating an alternative (complementary) way to improve planning quality, i.e., the use of forecast accuracy indicators as...

Several studies in management control have drawn upon the concepts of coercive and enabling forms of bureaucracy (Adler and Borys 1996) to discuss how the features of a control system may affect employees' attitudes towards control. This question is relevant because enabling forms of control...