Purpose: The purpose of this paper is to encourage a discussion of the implementation of management control systems (MCSs) in the MCS-strategy relationship. Borrowing from the literature on software development, the authors propose two archetypes of MCS implementation – waterfall and agile...

We develop a model of scientific creativity and test it in the field of rare diseases. Our model is based on the results of an in-depth case study of the Rett syndrome. Archival analysis, bibliometric techniques and expert surveys are combined with network analysis to identify the most creative...

Providing a first tentative understanding of novelty and a set of implications for organizations to manage it, this book focuses on the potential offered by emergent novelty, namely novelty which is neither designed nor pursued. The author asks how organizations might increase their abilities...

The issue of cost calculation has been largely debated in the last years under the pressure of the perceived lost of relevance of the so called "traditional cost accounting approaches". The enthusiasm for new management accounting techniques has often driven most of attention towards technical...

The issue of cost calculation has been largely debated in the last years under the pressure of the perceived lost of relevance of the so called "traditional cost accounting approaches". The enthusiasm for new management accounting techniques has often driven most of attention towards technical...