Company performance is the ability of a company to manage existing resources so that it can provide value to the company. By knowing the performance of a company can measure the level of efficiency and productivity of the company. Besides that, company performance appraisal is also useful to...

Conceptual metaphor theory provides linguistic evidence for the assumption that the human conceptual system is largely metaphorical, pervasively affecting how individuals comprehend abstract concepts. Against this background, conceptual metaphors in the field of management control are of...

In recent decades, the business world – as well as society at large – has increasingly recognised the relevance of environmental factors as essential determinants of economic development and business decisions. Due to these short- and long-term effects of environmental factors on both the...

The purpose of this paper is twofold. Firstly, we aim to investigate the relationships among environmental uncertainty, broad-scope and timely management accounting information usefulness, and (traditional and contemporary) management accounting practices (MAPs) usage. Secondly, we intend to...

Based on the analysis of the need of a new coordinating mechanism in cyber-value chain, this paper puts forward a cyber-coordinating mechanism, which is a mechanism between market mechanism and firm hierarchical mechanism. It is the theoretical basic point for setting up the system of Strategic...

We use an experiment to investigate the efficacy of a non-binding budgetary announcement made by an owner in order to mitigate a management control problem induced by asymmetric information. The owner's announcement indicates how much funding she will provide for each possible cost report by the...