This study explores whether the implementation of Management Control Systems (MCS) by the Greek shipping companies influences the adoption of their performance measurement systems and the implication of this choice on organizational performance. The study uses data collected from semi-structured...

Abstract: This study explores whether the implementation of Management Control Systems (MCS) by the Greek shipping companies influences the adoption of their performance measurement systems and the implication of this choice on organizational performance. The study uses data collected from...

This study explores how Management Control Systems (MCS) enhance the performance of shipping companies. Based on data collected from semistructured interviews, MCS are distinguished in three categories according to the purposes they fulfill: “Basic MCS” are implemented in order to set...

This paper applies Pettigrew's 'context, content, process' model to evaluate, using a case study approach, the use of management control systems (MCS) for FDI decisions. The organisational control mix included both formal, financially quantifiable information and explicit references to the...

We explore the relation of CSR activities with SG&A cost stickiness and asymmetric sales response by using a data sample of 7.464 firm-year observations of European firms for the period 2009-2015. Our empirical findings indicate that SG&A expenses exhibit cost stickiness (anti-stickiness) in the...

This study investigates the relationship of asymmetric cost behaviour with earnings quality for European listed firms. We employ a sample that consists of 11,416 firm-year observations of European listed firms over the period 2005-2019 to explore the relationship of asymmetric cost behaviour...