The purpose of this paper is to synthesize evidence about how culture affects management control systems (MCS). To accomplish this, a systematic literature review is conducted based on 57 journals in the accounting field ranked 4 – 2 in the Chartered Association of Business Schools’ Academic...

The purpose of this paper is to convey a thorough understanding of the governance-related determinants and financial consequences of carbon performance and disclosure. Its motivation lies in the increasing global political, social, academic as well as practical importance of managing and...

Robert Kaplan and David Norton emphasize that the four perspectives of their standard balanced scorecard (BSC) need to be adapted to the organizational context. Yet, we lack a coherent body of knowledge on these adaptations. 20 years after the implementation of the BSC, a literature review is...