Purpose: This study analyses the relation of intellectual capital (IC) with future operating performance under the prism of different strategic orientations or explanations for the relation of IC with the future operating performance.Design/methodology/approach: Our final data sample consists of...

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...