Purpose – This article examines management accounting practice in relation to the two aspects of Enterprise Risk Management (ERM): risk management and internal controls. Methodology/Approach – We conducted a survey of experienced management accountants to find out about the risk management...

Purpose This paper examines the linkages between the ethics and management control literatures and suggests some potentially fruitful areas for future research and for integration in the classroom. Methodology/approach We review topics in the ethics and management control literatures organizing...

Purpose This study examines the impact of different Balanced Scorecard (BSC) formats (table, graph without summary measure, graph with a summary measure) on various decision outcomes: performance ratings, perceived informativeness, and decision efficiency. Methodology/approach Using an original...

Purpose This paper proposes and tests a model to explain the outcomes of three different information presentation formats. Based on cognitive fit theory, information visualization formats that best fit task characteristics are expected to lead to improved decision-making outcomes. We apply the...

This exploratory study aims at identifying the main characteristics of strategic performance measurement systems (SPMS) that influence SPMS outcomes, which, in turn, impact firm performance. Using data from 1,990 companies in a wide range of industries, we employed path analysis and stepwise...