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Out of Control : The (Over)use of Controls in Accounting Research

Swanquist, Quinn Thomas - 2018

The selection of controls in model design is essential to convincing empirical accounting research. However, we note that the theory for determining which factors should be “controlled” is often underappreciated, especially given the complexity of accounting data. In a sampling of articles...

Persistent link: https://www.econbiz.de/10012915354

Formal Controls and Team Adaptability in NPD Projects

Detzen, Nina - 2018

Purpose: The purpose of this paper is to investigate the effects of two formal controls, namely target rigidity and process autonomy, on team adaptability and project success in new product development (NPD) projects. Target rigidity refers to performance goals that are non-negotiable once they...

Persistent link: https://www.econbiz.de/10012917679

Post-Merger Integration in Management Control Systems : A Case Study in the Global Construction Industry

Choi, Won-Wook - 2018

Although post-merger integration (PMI) in management control systems (MCSs) is a key determinant of successful corporate mergers and acquisitions (M&As), it has not attracted due academic attention because the existing case studies on PMI is are highly concentrated on integration in terms of...

Persistent link: https://www.econbiz.de/10012919359

Management controls and intrinsic motivation : insights from a lean organizational setting

Donnelly, Amy M.; Kennedy, Frances A.; Widener, Sally K. - In: Journal of management accounting research : JMAR 33 (2021) 3, pp. 29-53

Persistent link: https://www.econbiz.de/10012792981

Necessity : the mother of invention? : the tension between management control and creativity : lessons from Apollo 13

Tucker, Basil; Halkett, Ian; James, Ady - In: Journal of management accounting research : JMAR 33 (2021) 3, pp. 163-188

Persistent link: https://www.econbiz.de/10012793004

What about coordination, transparency and anticipation in projects? : a systematic review of "controlling" of projects, especially of public infrastructure projects

Herrmann, Pia; Spang, Konrad - In: Eurasian business perspectives : proceedings of the …, (pp. 15-37). 2020

for cost overruns and time delays. With the help of controlling, a peculiarity of German-speaking countries, project … management and thus project performance can be improved since controlling ensures transparency within the project and supports … coordination and anticipation. Furthermore, controlling can improve the quality of decision-making, the ability to respond and …

Persistent link: https://www.econbiz.de/10012793659

Banks' risk culture and management control systems : a systematic literature review

Kunz, Jennifer; Heitz, Mathias - In: Journal of management control 32 (2021) 4, pp. 439-493

Persistent link: https://www.econbiz.de/10012795853

Management controls and team effectiveness : the mediating role of team structural empowerment

Baird, Kevin; Baard, Vicki - In: Journal of management control 32 (2021) 4, pp. 517-558

Persistent link: https://www.econbiz.de/10012795856

Management control systems in response to social and environmental risk in large Nordic companies

Semenova, Natalia - In: International journal of corporate social … 6 (2021) 1, pp. 1-11

This empirical study investigates the relationships between management control systems and social and environmental risks. Building on Simons' Levers of Control conceptual framework, this study proposes that companies facing social and environmental risks will enhance the quality of their...

Persistent link: https://www.econbiz.de/10012797371

Prozess- und Funktionscontrolling : Grundlagen - Integration - Best Practices

Gleich, Ronald (ed.) - 2021

Persistent link: https://www.econbiz.de/10012797886