Purpose: This study aims to reinforce the important role of management control systems (MCSs) in managing change through adopting a unique approach to the conceptualisation of Simons’ (1995) levers of control, specifically focussing on the enabling (beliefs and interactive) and constraining...

Purpose – This study aims to examine the association between the use of three types of controls (input, behaviour and output) with the level of employee organisational commitment (EOC) across organisational life cycle (OLC) stages. Design/methodology/approach – Data were collected by a...

Purpose: The purpose of this paper is to examine the relationship between the interactive use of budgets, role clarity and individual creativity. Design/methodology/approach: Survey data was collected from mid-level managers in publicly listed Indonesian companies. The data was analysed using...

Purpose – The purpose of this paper is to examine the association between three organizational factors (the use of multi‐dimensional performance measures, link to rewards, and training) and three organizational culture dimensions (innovation, outcome orientation, and teamwork) with the...