The integration of risk into management control systems: towards a deeper understanding across multiple levels of analysis Martin R. W. Hiebl Original Paper Open access 15 May 2024
Navigating frugality and creativity urgencies: the role of diagnostic use of budgets and goal clarity Ranjith AppuhamiFaruk BhuiyanChristina Boedker Original Paper Open access 13 April 2024
The role of risk management orientation and the planning function of budgeting in enhancing organizational resilience and its effect on competitive advantages during times of crises Julia EichholzNicole HoffmannAnja Schwering Original Paper Open access 30 March 2024
Cost management and working capital management: ebony and ivory in perfect harmony? Terje BergEmil GustafssonRanik Raaen Wahlstrøm Original Paper Open access 23 March 2024
The role of enterprise risk management in enabling organisational resilience: a case study of the Swedish mining industry Aynaz MonazzamJason Crawford Original Paper Open access 23 March 2024
Risk management during the COVID-19 crisis: insights from an exploratory case study of medium-sized family businesses Julia RieplChristine MitterMichael Kuttner Original Paper Open access 07 February 2024
More certainty in uncertainty: a special life-cycle approach for management decisions in volatile markets Marcel Röser Original Paper Open access 05 February 2024
Core and periphery dynamics of budget evaluation during crisis: the evolution of an impromptu solution Michelle CarrMatthias Beck Original Paper 18 December 2023 Pages: 411 - 434
The role of informal controls in a green innovative setting: evidence from Brazilian AgTechs Anderson Betti FrareIlse Maria Beuren Original Paper 26 February 2024 Pages: 489 - 522
A theory of management control packages and organizational identity Toshiaki Wakabayashi Original Paper 17 February 2024 Pages: 463 - 488
The associations between management control systems, organisational capabilities and performance Thanh PhanKevin BairdAmy Tung Original Paper Open access 22 January 2024 Pages: 435 - 462
Trust-based management control in inter-organizational relationships Kristian WaernessElsa SolstadBernt Arne Bertheussen Original Paper Open access 05 September 2023 Pages: 317 - 346
An exploratory analysis of incentive packages and managerial performance Iryna AlvesSofia M. Lourenço Original Paper Open access 09 November 2023 Pages: 377 - 409
Complementing family firm and managerial views of doing business through management accounting tools Antonio LeottaCarmela RizzaDaniela Ruggeri Original Paper Open access 11 October 2023 Pages: 347 - 376
A holistic view on the opportunities and threats of normative control: a literature review Louise CollingKim Ceulemans Original Paper 05 October 2023 Pages: 275 - 316
The mediating role of levers of controls on the association between sustainable leadership and organisational resilience Kevin BairdSophia SuRahat Munir Original Paper Open access 29 June 2023 Pages: 167 - 200
Cost stickiness and firm value Mabel D CostaAhsan Habib Original Paper Open access 14 August 2023 Pages: 235 - 273
The effect of nonfinancial performance measures, absorptive capacity, and organizational learning on innovation performance Vincent K. ChongLokman MiaZhichao Alex Wang Original Paper 02 August 2023 Pages: 201 - 233
The moderating effect of corporate size on the relationship between prospector strategy and management accounting practices Federica PalazziFrancesca SgròLorenzo Gelsomini Original Paper 08 May 2023 Pages: 135 - 165
“Breaking news” from the Journal of Management Control: changes of editors, editorial board members, journal rankings and Best Reviewer Awards 2022 Frank H. M. VerbeetenThomas W. Guenther Editorial 24 April 2023 Pages: 1 - 7
Management control systems and innovation: a case study grounded in institutional theory Rúben Silva BarrosAna Maria Dias Simões da Costa Ferreira Original Paper Open access 18 February 2023 Pages: 109 - 133
On interim performance evaluations and interdependent period outcomes Christian Lukas Original Paper Open access 14 February 2023 Pages: 67 - 108
A literature review on the impact of digitalisation on management control Jochen Fähndrich Original Paper Open access 29 November 2022 Pages: 9 - 65
The effect of internal control quality on real and accrual-based earnings management: evidence from France Mounia BoulhagaAbdelfettah BouriHany Elbardan Original Paper Open access 10 November 2022 Pages: 545 - 567
Effects of algorithmic control on power asymmetry and inequality within organizations Mehdi BaratiBahareh Ansari Original Paper 17 October 2022 Pages: 525 - 544
Moderating effect of carbon accounting systems on strategy and carbon performance: a CDP analysis Binh BuiMuhammad Nurul HouqeMuhammad Kaleem Zahir-ul-Hassan Original Paper Open access 07 September 2022 Pages: 483 - 524
Controls and performance: assessing the mediating role of creativity and collegiality Sophia SuKevin BairdAmy Tung Original Paper Open access 15 August 2022 Pages: 449 - 482
Correction to: The use of non‑financial performance measures for managerial compensation: evidence from SMEs Iryna AlvesSofia M. Lourenço Correction Open access 08 August 2022 Pages: 447 - 447
The use of management controls in different cultural regions: an empirical study of Anglo-Saxon, Germanic and Nordic practices Teemu MalmiDavid S. BedfordJeanette Willert Original Paper Open access 03 July 2022 Pages: 273 - 334
The illusion of data-driven decision making – The mediating effect of digital orientation and controllers’ added value in explaining organizational implications of advanced analytics Ágnes Szukits Original Paper Open access 29 June 2022 Pages: 403 - 446
The association between the interactive and diagnostic use of financial and non-financial performance measures with individual creativity: The mediating role of perceived fairness Nuraddeen Abubakar NuhuKevin BairdSophia Su Original Paper Open access 17 June 2022 Pages: 371 - 402
The link between corporate sustainability and willingness to invest: new evidence from the field of ethical investments Volker LingnauFlorian FuchsFlorian Beham Original Paper Open access 30 May 2022 Pages: 335 - 369
Tribute to our reviewers: best reviewer awards 2021 Thomas W. GuentherFrank H. M. Verbeeten Editorial Open access 30 May 2022 Pages: 145 - 149
The use of non-financial performance measures for managerial compensation: evidence from SMEs Iryna AlvesSofia M. Lourenço Original Paper Open access 27 April 2022 Pages: 151 - 187
Success factors for lean six sigma projects in healthcare Amrik SohalTharaka De VassPauline Stanton Original Paper Open access 13 April 2022 Pages: 215 - 240
In employees we Trust: Employee fraud in small businesses Radiah OthmanRashid Ameer Original Paper Open access 05 April 2022 Pages: 189 - 213
Strategies for data analytics projects in business performance forecasting: a field study Maël SchneggKlaus Möller Original Paper Open access 04 April 2022 Pages: 241 - 271
The associations between management control systems, market orientation and CSR use Faruk BhuiyanKevin BairdRahat Munir Original Paper 24 February 2022 Pages: 27 - 79
The moderating effect of board gender diversity on the relation between corporate social responsibility and firm value Yunyi LiCharl de VilliersLeye Li Original Paper 24 January 2022 Pages: 109 - 143
Realizing implementation through relational exchanges with top managers: the mediating role of middle managers’ divergent strategic behavior Samir L. VazAnneloes M. L. RaesMariano L. M. Heyden Original Paper 17 January 2022 Pages: 81 - 108
Can process accountability mitigate myopic biases? An experimental analysis Mina LičenSergeja Slapničar Original Paper Open access 01 January 2022 Pages: 1 - 26
Do we (sufficiently) integrate practice into theory? Thomas W. GuentherFrank H. M. Verbeeten Editorial 25 November 2021 Pages: 435 - 437
Facilitating sustainability control in SMEs through the implementation of an environmental management system Leanne Johnstone Original Paper Open access 09 October 2021 Pages: 559 - 605
Management controls and team effectiveness: the mediating role of team structural empowerment Kevin BairdVicki Baard Original Paper 28 September 2021 Pages: 517 - 558
Towards a better understanding on mitigating algorithm aversion in forecasting: an experimental study Markus JungMischa Seiter Original Paper Open access 28 September 2021 Pages: 495 - 516
The (continuing) impact of Covid-19: an editorial Thomas GuentherFrank Verbeeten Editorial 19 October 2021 Pages: 295 - 297
Banks’ risk culture and management control systems: A systematic literature review Jennifer KunzMathias Heitz Original Paper Open access 13 August 2021 Pages: 439 - 493
The effect of information transparency on capital budgeting with privately informed agents: a short research note Anthony D. NikiasSteven T. SchwartzRichard A. Young Original Paper 22 June 2021 Pages: 253 - 268
CSR initiatives, organizational performance and the mediating role of integrating CSR into management control systems: Testing an inclusive model within SMEs in an emerging economy Walid CheffiAhmed Abdel-MaksoudMuhammad Omer Farooq Original Paper 10 June 2021 Pages: 333 - 367
The effect of negotiators’ role, leadership tone, and social value orientation on expected transfer prices: additional evidence Vincent K. ChongChanel Y. LoyDavid R. Woodliff Original Paper 09 June 2021 Pages: 299 - 332
