Articles

1. 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

   

2. Navigating frugality and creativity urgencies: the role of diagnostic use of budgets and goal clarity

   • Ranjith Appuhami
   • Faruk Bhuiyan
   • Christina Boedker

   Original Paper Open access 13 April 2024

   

3. 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 Eichholz
   • Nicole Hoffmann
   • Anja Schwering

   Original Paper Open access 30 March 2024

   

4. Cost management and working capital management: ebony and ivory in perfect harmony?

   • Terje Berg
   • Emil Gustafsson
   • Ranik Raaen Wahlstrøm

   Original Paper Open access 23 March 2024

5. The role of enterprise risk management in enabling organisational resilience: a case study of the Swedish mining industry

   • Aynaz Monazzam
   • Jason Crawford

   Original Paper Open access 23 March 2024

   

6. Risk management during the COVID-19 crisis: insights from an exploratory case study of medium-sized family businesses

   • Julia Riepl
   • Christine Mitter
   • Michael Kuttner

   Original Paper Open access 07 February 2024

   

7. More certainty in uncertainty: a special life-cycle approach for management decisions in volatile markets

   • Marcel Röser

   Original Paper Open access 05 February 2024

   

8. Core and periphery dynamics of budget evaluation during crisis: the evolution of an impromptu solution

   • Michelle Carr
   • Matthias Beck

   Original Paper 18 December 2023 Pages: 411 - 434

9. The role of informal controls in a green innovative setting: evidence from Brazilian AgTechs

   • Anderson Betti Frare
   • Ilse Maria Beuren

   Original Paper 26 February 2024 Pages: 489 - 522

   

10. A theory of management control packages and organizational identity

    • Toshiaki Wakabayashi

    Original Paper 17 February 2024 Pages: 463 - 488

    

11. The associations between management control systems, organisational capabilities and performance

    • Thanh Phan
    • Kevin Baird
    • Amy Tung

    Original Paper Open access 22 January 2024 Pages: 435 - 462

    

12. Trust-based management control in inter-organizational relationships

    • Kristian Waerness
    • Elsa Solstad
    • Bernt Arne Bertheussen

    Original Paper Open access 05 September 2023 Pages: 317 - 346

13. An exploratory analysis of incentive packages and managerial performance

    • Iryna Alves
    • Sofia M. Lourenço

    Original Paper Open access 09 November 2023 Pages: 377 - 409

14. Complementing family firm and managerial views of doing business through management accounting tools

    • Antonio Leotta
    • Carmela Rizza
    • Daniela Ruggeri

    Original Paper Open access 11 October 2023 Pages: 347 - 376

    

15. A holistic view on the opportunities and threats of normative control: a literature review

    • Louise Colling
    • Kim Ceulemans

    Original Paper 05 October 2023 Pages: 275 - 316

    

16. The mediating role of levers of controls on the association between sustainable leadership and organisational resilience

    • Kevin Baird
    • Sophia Su
    • Rahat Munir

    Original Paper Open access 29 June 2023 Pages: 167 - 200

    

17. Cost stickiness and firm value

    • Mabel D Costa
    • Ahsan Habib

    Original Paper Open access 14 August 2023 Pages: 235 - 273

    

18. The effect of nonfinancial performance measures, absorptive capacity, and organizational learning on innovation performance

    • Vincent K. Chong
    • Lokman Mia
    • Zhichao Alex Wang

    Original Paper 02 August 2023 Pages: 201 - 233

    

19. The moderating effect of corporate size on the relationship between prospector strategy and management accounting practices

    • Federica Palazzi
    • Francesca Sgrò
    • Lorenzo Gelsomini

    Original Paper 08 May 2023 Pages: 135 - 165

    

20. “Breaking news” from the Journal of Management Control: changes of editors, editorial board members, journal rankings and Best Reviewer Awards 2022

    • Frank H. M. Verbeeten
    • Thomas W. Guenther

    Editorial 24 April 2023 Pages: 1 - 7

21. Management control systems and innovation: a case study grounded in institutional theory

    • Rúben Silva Barros
    • Ana Maria Dias Simões da Costa Ferreira

    Original Paper Open access 18 February 2023 Pages: 109 - 133

    

22. On interim performance evaluations and interdependent period outcomes

    • Christian Lukas

    Original Paper Open access 14 February 2023 Pages: 67 - 108

    

23. A literature review on the impact of digitalisation on management control

    • Jochen Fähndrich

    Original Paper Open access 29 November 2022 Pages: 9 - 65

    

24. The effect of internal control quality on real and accrual-based earnings management: evidence from France

    • Mounia Boulhaga
    • Abdelfettah Bouri
    • Hany Elbardan

    Original Paper Open access 10 November 2022 Pages: 545 - 567

25. Effects of algorithmic control on power asymmetry and inequality within organizations

    • Mehdi Barati
    • Bahareh Ansari

    Original Paper 17 October 2022 Pages: 525 - 544

26. Moderating effect of carbon accounting systems on strategy and carbon performance: a CDP analysis

    • Binh Bui
    • Muhammad Nurul Houqe
    • Muhammad Kaleem Zahir-ul-Hassan

    Original Paper Open access 07 September 2022 Pages: 483 - 524

    

27. Controls and performance: assessing the mediating role of creativity and collegiality

    • Sophia Su
    • Kevin Baird
    • Amy Tung

    Original Paper Open access 15 August 2022 Pages: 449 - 482

    

28. Correction to: The use of non‑financial performance measures for managerial compensation: evidence from SMEs

    • Iryna Alves
    • Sofia M. Lourenço

    Correction Open access 08 August 2022 Pages: 447 - 447

29. The use of management controls in different cultural regions: an empirical study of Anglo-Saxon, Germanic and Nordic practices

    • Teemu Malmi
    • David S. Bedford
    • Jeanette Willert

    Original Paper Open access 03 July 2022 Pages: 273 - 334

30. 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

    

31. 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 Nuhu
    • Kevin Baird
    • Sophia Su

    Original Paper Open access 17 June 2022 Pages: 371 - 402

    

32. The link between corporate sustainability and willingness to invest: new evidence from the field of ethical investments

    • Volker Lingnau
    • Florian Fuchs
    • Florian Beham

    Original Paper Open access 30 May 2022 Pages: 335 - 369

    

33. Tribute to our reviewers: best reviewer awards 2021

    • Thomas W. Guenther
    • Frank H. M. Verbeeten

    Editorial Open access 30 May 2022 Pages: 145 - 149

34. The use of non-financial performance measures for managerial compensation: evidence from SMEs

    • Iryna Alves
    • Sofia M. Lourenço

    Original Paper Open access 27 April 2022 Pages: 151 - 187

35. Success factors for lean six sigma projects in healthcare

    • Amrik Sohal
    • Tharaka De Vass
    • Pauline Stanton

    Original Paper Open access 13 April 2022 Pages: 215 - 240

    

36. In employees we Trust: Employee fraud in small businesses

    • Radiah Othman
    • Rashid Ameer

    Original Paper Open access 05 April 2022 Pages: 189 - 213

37. Strategies for data analytics projects in business performance forecasting: a field study

    • Maël Schnegg
    • Klaus Möller

    Original Paper Open access 04 April 2022 Pages: 241 - 271

    

38. The associations between management control systems, market orientation and CSR use

    • Faruk Bhuiyan
    • Kevin Baird
    • Rahat Munir

    Original Paper 24 February 2022 Pages: 27 - 79

    

39. The moderating effect of board gender diversity on the relation between corporate social responsibility and firm value

    • Yunyi Li
    • Charl de Villiers
    • Leye Li

    Original Paper 24 January 2022 Pages: 109 - 143

40. Realizing implementation through relational exchanges with top managers: the mediating role of middle managers’ divergent strategic behavior

    • Samir L. Vaz
    • Anneloes M. L. Raes
    • Mariano L. M. Heyden

    Original Paper 17 January 2022 Pages: 81 - 108

    

41. Can process accountability mitigate myopic biases? An experimental analysis

    • Mina Ličen
    • Sergeja Slapničar

    Original Paper Open access 01 January 2022 Pages: 1 - 26

    

42. Do we (sufficiently) integrate practice into theory?

    • Thomas W. Guenther
    • Frank H. M. Verbeeten

    Editorial 25 November 2021 Pages: 435 - 437

43. 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

    

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

    • Kevin Baird
    • Vicki Baard

    Original Paper 28 September 2021 Pages: 517 - 558

    

45. Towards a better understanding on mitigating algorithm aversion in forecasting: an experimental study

    • Markus Jung
    • Mischa Seiter

    Original Paper Open access 28 September 2021 Pages: 495 - 516

    

46. The (continuing) impact of Covid-19: an editorial

    • Thomas Guenther
    • Frank Verbeeten

    Editorial 19 October 2021 Pages: 295 - 297

47. Banks’ risk culture and management control systems: A systematic literature review

    • Jennifer Kunz
    • Mathias Heitz

    Original Paper Open access 13 August 2021 Pages: 439 - 493

    

48. The effect of information transparency on capital budgeting with privately informed agents: a short research note

    • Anthony D. Nikias
    • Steven T. Schwartz
    • Richard A. Young

    Original Paper 22 June 2021 Pages: 253 - 268

    

49. 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 Cheffi
    • Ahmed Abdel-Maksoud
    • Muhammad Omer Farooq

    Original Paper 10 June 2021 Pages: 333 - 367

    

50. The effect of negotiators’ role, leadership tone, and social value orientation on expected transfer prices: additional evidence

    • Vincent K. Chong
    • Chanel Y. Loy
    • David R. Woodliff

    Original Paper 09 June 2021 Pages: 299 - 332