Carbon reduction programs and corporate emissions reporting have expanded rapidly across firms in response to climate change and global warming. This development is partly driven by institutional demands and partly by value creation considerations. The consequences of these developments for...

This chapter argues that organisational control and accounting’s role in it has become an increasingly digitised and technologically enabled process. New centres of calculation have emerged within post-industrial organisations which, in turn, are facilitating more disembedded and intensified...

The debate on management reforms in the public health care sector has largely overlooked the role of human resource management (HRM) and its potential interaction with traditional management control (MC) mechanisms. This paper explores which factors associated with the integration between MC and...

Evidence for the relationship between management control (MC) practices and innovation is somewhat mixed, notably because of the typical conceptualization of innovation in the management accounting literature and the insufficient attention devoted to the type of information provided by MC...

This study keeps on investigating the impact of the internationalization of a company operations on its management control system. Using the case study method of research, the study analyzed three new cases of Brazilian companies with international activities

The Act on Public Finance of 27. August 2009 redefined control processes in the Polish public sector. There appear doubts, however, whether the regulation brought indeed management control systems (MCSs) of public institutions closer to those of a corporate world. The paper investigates to what...

This study explores the role of management control systems in a professional bureaucracy through a case study of a public hospital in Japan. Given the rapid growth of health care expenditures in the developed countries, the implementation of management control systems in public hospitals has...

The Covid-19 pandemic and the corresponding shift toward working from home (WFH) amplifies control problems within organizations and poses severe challenges for management control as employees’ tasks are difficult to observe under WFH conditions. We examine how the physically distant working...

The purpose of this study is to examine whether the interactive effects of integrated information systems (IIS) and business intelligence (BI)-enabled management control system (MCS) lead to the assimilation of integrated management control information into business processes and whether this...