Search Results - subject_exact:"Management accounting and control"

From utility to necessity : the business plan as a multi-user tool for planning

Roffia, Paolo; Gieure, Clara - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015647113

The adaptation of management control systems in sustainability-oriented innovation strategy implementation

Fagerlin, Wen Pan; Wen, Wenjun; Lövstål, Eva - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016059606

Neufassung der Ausbildungsmarkt-Typisierung

Haas, Anette; Lerche, Adrian; Moritz, Michael; Van Phan … - 2026

Die Bundesagentur für Arbeit (BA) nutzt im Rahmen ihres Controllings Regionaltypisierungen, die vom IAB auf Basis eines speziellen zweistufigen Klassifikationsansatzes erstellt werden. Im Controlling der BA stellen diese Vergleichstypen des IAB eine wichtige Grundlage zur Strukturierung von...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016070394

Time to act : a research agenda of accounting and control for crisis resilience

Passetti, Emilio; Goffetti, Giulia; Carlet, Enrico; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015640963

Reconceptualizing management control? : between productivity gains and career concerns in corporate coworking

Reh, Sebastian; Ruhnke, Carsten - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016064145

Enabling new ways of working: expanding the management control repertoire for the age of AI

Becker, Sebastian D. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016084202

Management control under post-NPM : replacing performance evaluation with trust-based management

Funck, Elin K. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015372913

Implementing sustainability : what role do knowledge management and management accounting play? : agenda for environmentally friendly businesses

Broccardo, Laura; Giordino, Daniele; Yaqub, Muhammad Zafar - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015332892

Which strategic control suits wine family companies to improve control? : a proposal through the Balanced Scorecard in a Tuscany wine company of Michele Satta

Iannone, Barbara; Anceschi, Alice - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015334693

Navigating change : experiences of digitalisation projects within the Swedish transport administration

Molin, Fredrik; Brandt, Eva Norrman - 2025

Background: Digital transformation has emerged as an important theme in contemporary organisational studies, particularly within public sector institutions striving to enhance operational efficiency, improve service delivery, and foster innovation. This study aimed to explore the experiences of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015193064

Exploring management control systems for biodiversity : insights from three food companies

Hübel, Charlott; Wenzig, Julius - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015416649

Enabling bricolage and client performance in non-profit organisations : the importance of beliefs and interactive controls

Harrison, Graeme L.; Jiao, Lu; Chen, Jinhua - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467974

Goal setting in accounting research : a systematic review and reflections on future research opportunities with AI-assisted augmentation

Richins, Greg - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467996

Mixed signals? : a receiver-centric perspective on the interpretation of algorithmic control signals

Bunzel, Carlotta; Boon, Cornelia Trijntje; Den Hartog, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015474149

Epistemic tensions in R&D alliances and the role of inter-organizational management controls

De Silva, Diana Marie; Agostini, Lara; Nosella, Anna; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015451780

Overwork : a review of the literature and importance to management accounting research

Mokhtar, Ala - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015454754

Integrating the SDGs into corporate strategy : a case study of EDP group

Oliveira, Helena Costa; Gomes, Marta; Maldonado, Isabel; … - 2025

This research investigates the integration of the Sustainable Development Goals (SDGs) into the business practices of the Portuguese energy giant EDP Group. We analyse the company's annual reports, sustainability reports, and public statements to explore the motivations, challenges, and key...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015436134

Integrating the balanced scorecard and enterprise risk management : exploring the dynamics between management control anchor practices and subsidiary practices

Huber, Christian; Kraus, Kalle; Meidell, Anita - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015439197

Using emphasis frames to embed values in the interpretation of multiple performance criteria

Martyn, Patricia; Sweeney, Breda; Lillis, Anne M. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015439204

Controllership effectiveness and digitalization : shedding light on the importance of business analytics capabilities and the business partner role

Boerner, Xenia; Wiener, Martin; Günther, Thomas - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015439209

Shaping innovation portfolios : the effect of interactive and diagnostic control use on organizational politics and agility

Röth, Tobias; Spieth, Patrick; Dzomba, Haris - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015439218

Sustainability strategy and financial performance in SMEs : on the role of sustainability management control systems

Hasu, Emmi; Saunila, Minna; Ukko, Juhani - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015455753

Conceptual framework for offshoring performance through management control systems, trust and culture

Rasaei, Janet - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015460571

A tight leash or a tight spot? : a case study on tightness of action controls in a German insurance firm

Weißenberger, Barbara E.; Tica, Amra - 2025

The objective of this paper is to theoretically expand the understanding of tight management control with respect to action controls. An empirical conceptualization of tight control has so far only been available for budgeting (Van der Stede 2001). Our paper is based on a case study in the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015443047

Sustainability controlling : who will be in charge?

Schulke, Arne - 2025

Sustainability Management refers to the integration of environmental and social objectives into corporate management systems. It extends traditional management to encompass CSR (Corporate Social Responsibility) and ESG aspects (Environment, Social, Governance) to plan, steer and control overall...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015563841

Research on corporate management accounting from the perspective of HeXie Management Theory

Wang, Lixia; Zhang, Chuan; Liu, Lijia; Wang, Shiyan; … - 2025

This paper employs theoretical analysis and exploratory research methods to study the development and application of management accounting in terms of 'people' and 'things' and their coupling according to HeXie Management Theory. This findings indicate that enterprises should firstly set...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015607905

The role of sustainability reporting in strategic management

Monazzam, Aynaz; Nilsson, Fredrik - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611884

The interplay of sustainability reporting and management control : an exploration of ways for dovetailing to develop reporting beyond accountability

Traxler, Albert Anton; Schrack, Daniela; Greiling, Dorothea - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611931

How accounting continues : 25 years of building a management control infrastructure in a Swedish municipality

Almqvist, Roland; Wällstedt, Niklas - 2025

This paper follows how a Swedish municipality builds their management control infrastructure over 25 years - from the early 1990s to the middle of the 2010s; complemented by a revisit in 2023. The analysis builds on Power's (2015) framework on "how accounting begins." As such, it will show the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614951

The relationship between management control systems and strategy : how management control systems are designed and used in the public policy context of Dutch ministries

Verploegh, Roderick Fitz; Budding, Tjerk; Wassenaar, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614999

Leadership style and management control systems in creating an ambidextrous organizational culture : a case study

Maasalo, Petrus; Teittinen, Henri - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015593363

Contradictory control : how employers' multiple control practices clash and enable workers' acts of resistance

Guo, Yuequan - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015596704

Identifying accounting control issues from online employee reviews

Huang, Lukui; Abrahams, Alan; Juthamon Sithipolvanichgul; … - 2025

This paper presents and describes an approach to generate innovative labeled datasets that enable automated text classifiers to automatically detect online employee reviews referring to accounting control deficiencies, facilitating supplementary monitoring for auditors and management. Employees,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015550256

Developing a fuzzy management control model for the performance evaluation of the company digitalization level

Thalmeiner, Gergő; Gáspár, Sándor; Zéman, Zoltán - 2025

Measuring digital transformation is inherently complex and multidimensional, with objective evaluation hindered by subjective factors. Existing maturity models and composite indices typically capture readiness and technology adoption but fail to address the subjective nature of digitalization...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015557185

The role of Management Control Systems and automation implementation towards enhancing Indonesian Fintech company performance

Andri, Alfi; Amizawati Mohd Amir; Siahaan, Antonius; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015582854

Like a phoenix from the ashes : management control and organizational resilience during NASA's Apollo and Space Shuttle programs

Tucker, Basil P.; Alewine, Hank C. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015397418

Exploring the duality of formal and informal controls in driving eco-innovations

Knels, Valeria; Janka, Marc; Günther, Thomas - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015543236

The importance of management control in the Polish public finance sector : the case

Bylinko, Leszek - 2025

The article addresses a gap in research on management control systems, particularly the long-term impact of self-assessment on management effectiveness. While most studies focus on single-period analyses, this research emphasizes the importance of multi-year perspectives and causal...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015560391

Exploring innovation across organizations : the role of contracts and management controls

Caglio, Ariela; Daniele, Mario; Ditillo, Angelo - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668663

The institutionalisation of a new management control system : a focus on situated rationality

Palazzi, Federica; Sentuti, Annalisa; Sgrò, Francesca - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668806

Business control system on performance of small and medium scale enterprises (SMEs) in Ilorin Metropolis, Kwara State Nigeria

Olawale, Y. A.; Balogun, Ebenezer Oluwadamilare - 2025

Nigeria's unfledged physical as well as social infrastructure has hampered SMEs growth of the country. Many small and medium-sized businesses supply their own basic infrastructure; those that cannot do so are forced out of business or rely on inefficiently provided public infrastructure. As a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015665944

Architectural design and managerial control : Lefebvre, Latour and the process of enrollment

McArthur, Jenn; Dunne, Stephen; Ivory, Sarah Birrell - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667956

The emergence of control archetypes : theorization of trust-based control in the Swedish public sector

Johansson-Berg, Tobias; Siverbo, Sven - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061648

Epistemic control : a case study on managing relevance in a data-driven organization

Knudsen, Dan-Richard; Catasús, Bino; Kaarbøe, Katarina - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061729

ERP adoption and strengthening of management accounting and controls at a Pakistani manufacturing SME : a case study approach

Shahid Latif; Safrul Izani Mohd Salleh; Ahmad, Bilal; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016064286

Performance management, metric quality, and trust : survey evidence from healthcare organizations

Elten, Hilco J. van; Kolk, Berend van der - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063381

Hospital management accounting systems : evolving roles, actors, and interactions

Shi, Linxi; Li, Pingli; Vithana, Krishanthi; Xue, Bai; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063384

How senior managers use interactive control to manage strategic uncertainties : an attention-based view

Lewis, Rachael L.; Sutton, Nicole; Brown, David A. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015057663

From distrust to trust : balancing between forcing and fostering management control systems in a hostile cross-border post-acquisition integration

Vuorenmaa, Erkki - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015061265

What can nudging offer to reduce workplace sexual harassment? : a conceptual review

Bouzzine, Yassin Denis; Tabiica, Ion; Galandi, Nadine; … - 2024

This paper examines workplace sexual harassment and looks into why workplace sexual harassment remains a pervasive, underappreciated problem in the United States and outlines the limitations of existing controls of sexual harassment at work, namely sexual harassment policies, awareness training,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015061298