Purpose – This paper sets out to introduce the special issue on management controls and new organisational forms. It summarises and reflects on themes and findings raised in the papers in the issue. Design/methodology/approach – The findings reported in the paper are based on desk research...

Purpose – Inter‐firm relationships are increasingly being adopted as competitive tools. However, the challenges created by these relationships for the design and use of management control systems (MCS) have been well documented. The purpose of this paper is to provide a review of the...

Purpose – The purpose of this paper is to explain the background to the special issue and to provide an introduction to the articles on case studies included in the issue. Design/methodology/approach – The paper uses a review of developments in both the qualitative tradition and case studies...

On the basis of a twenty‐two month transaction log of SuperJournal and using K‐Means cluster analysis, this paper classifies a spectrum of user behaviour with electronic journals into a typology of eight categories of user (or eight patterns of use): the searcher, the enthusiastic user, the...

The logic of human capital theory implies that the present values of lifetime earnings are computed using the discount rate applied by individuals when making their labor market choices. Further, inequalities will appear when higher or lower discount rates are applied. Our empirical tests...