The relevance of accounting and control to entrepreneurship and innovation has become more salient over the last few years. The traditional paradigm that identified accounting and control as nothing else but detrimental to these two aspects of management has been challenged both through new...

Since its emergence at the beginning of the 1990s, numerous companies have adopted the Balanced Scorecard (BSC). This paper tackles two research questions: (1) whether the BSC adds value to companies and (2) if so, how does it contribute to organisational performance. In contrast to previous...

This paper empirically tests whether international acquisitions -- in contrast to their domestic counterparts -- on average create value for the shareholders of acquiring firms. We find that whereas US international acquisitions in Britain and Canada create no value, US acquisitions in...

The Balanced Scorecard has emerged in recent years as what can perhaps best be described as a strategic control tool. Although surrounded by much publicity in both professional and academic circles, few organisations are yet in a position to quantify its benefits, therefore investing time and...