As the scope of the audit continues to broaden (Cohen, Krishnamoorthy and Wright 2017), research questions in management control and internal control are beginning to overlap. Even so, there is little overlap between these fields in terms of published research to date. The purpose of this paper...

This paper is concerned with the relationship between strategy, management control systems (MCS) and innovation. MCS are described in terms of a package of controls comprising social networking, organic innovative culture and formal controls. We develop a path model that proposes that product...

We examine the links between ownership and internal control for a sample of 112 state-owned, privatized, and publicly traded firms in the United Kingdom from 1970 to 1994. Privatized firms with at least four years in the private sector, like established publicly traded firms, exhibit a...

We study the profit effects and interplay of two core accounting practices in a field experiment in a large retail chain. In a 2 × 2 factorial design, we vary (i) whether store managers obtain decision-facilitating information on a profit metric and (ii) whether they receive performance pay...