Logistics processes are strongly affected by automation but due to the prevailing conditions the demand for human labor will still remain in intralogistics, in particular in manual order picking. While the results of previous research work on learning processes in manual order picking are mainly...

This study empirically investigates the relationships of control levers (belief and boundary systems, Simons 1995) and control context (social and performance management context, Gibson and Birkinshaw 2004) with contextual ambidexterity and firm performance. Based on cross-sectional survey data...

Digitalization has the potential to disrupt the management accounting domain. It may not only affect the digital landscape of the organization and the associated business models, but also management accounting and control practices as well as the role of the controller. This editorial discusses...

Purpose: The purpose of this paper is to investigate the effects of two formal controls, namely target rigidity and process autonomy, on team adaptability and project success in new product development (NPD) projects. Target rigidity refers to performance goals that are non-negotiable once they...

Purpose This study examines the relationship between the use of management controls and the perception of meaningful work. Meaningful work is an important driver of individual performance of managers, and employees and can be enabled by sufficient use of management controls. The purpose of this...

Purpose – The purpose of this paper is to examine whether narrative corporate social responsibility (CSR) disclosures (the provision of textual information on companies’ environmental and social performance to external stakeholders) are associated with firm value in Germany....

Purpose – Increased business competition requires even more rapid and sophisticated information and data analysis. These requirements challenge performance management to effectively support the decision making process. Business analytics is an emerging field that can potentially extend the...