Over the past two decades, most major corporations have installed some sort of formal planning system. Such a system represents an important commitment to rational, professional management and should, in theory, provide a sound basis for the setting of strategic and operational objectives 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...

Lawson et al. (2014) provides a conceptual framework for accounting education that suggests all accounting professionals (and therefore our students) can best add value to the organizations that employ them by integrating diverse professional competencies. Left unanswered, however, is a detailed...