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...

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...

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...

Objective Due Diligence is considered an internal practice that analyzes and identifies the actual situation of an organization. Having a strategic relevance and impact on Mergers and Acquisitions, it provides a solid foundation for the final decision or negotiation. Given this relevance, it is...

Objective: In recent years, management accounting in higher education institutions has undergone significant changes due to the various New Public Management (NPM) reforms. One of the management accounting tools that has been advised to HEIs is Activity-Based Costing (ABC). With this evolving...

Eine wichtige Fähigkeit für wettbewerbsfähige Unternehmen, in einem unsicheren Unternehmensumfeld, ist die organisatorische Agilität. Trotz zahlreicher positiver Auswirkungen auf die Unternehmensleistung, z.B. erhöhte Kundenzufriedenheit, stehen insbesondere Produktionsunternehmen vor der...

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...

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...

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,...

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...

Research Question- What are the critical success factors (CSFs) for implementing ERP systems, and how would a successful ERP implementation impact management control in one of the Algerian leading cement companies (SCAEK: Société des Ciments de Aïn El Kebira)? Motivation- Identifying the main...

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...

The new public management reforms have led to significant changes in higher education institutions (HEIs) regarding the management accounting and control (MAC) of these organizations. Therefore, this paper provides an overview of the main studies on MAC in these types of organizations through a...

Background: How do Shopping Centre Managers use the Management Control System (MCS) to adapt to the available resources according to the characteristics of the centre and external factors that may affect such management? We identified the differences in the MCS between three types of shopping...

The management of shop floor behavior plays a critical role for the success of operational improvement programs, which rely on the workers that perform the direct value creation tasks. But what precisely should managers do to influence that behavior constructively? In the corresponding stream of...