Journal of Management Control

http://link.springer.com/journal/187

List of Papers (Total 47)

Coexistence of innovation and standardization: evidence from the lean environment of business process outsourcing

It has been argued that companies face the challenge of being innovative while at the same time having to standardize and control organizational processes. While management control research has mostly focused on how control supports innovation, the present study aims to improve our understanding of how controls can support the co-existence of process and management innovations...

Hybrid accountants in the age of the business partner: exploring institutional drivers in a mining company

This paper addresses the question of how it is possible, despite the persuasive characteristics of the business partner role, to explain the prevalence of hybrid accountants in management accounting practice. This research question is addressed from an institutional theory vantage point, suggesting that institutional drivers exist in every organization that shape the role of the...

Theorising and conceptualising the sustainability control system for effective sustainability management

This conceptual paper explores the iterative relationship between system design and use for the development process of sustainability control systems (SCS). Building upon Adler and Borys’ seminal framework (Adm Sci Q 41(4):61–89, 1996) as an analytical tool, it suggests that SCS are characteristically distinct, and more research into the dual role of control (i.e. control over...

The role of rolling forecasting in budgetary control systems: reactive and proactive types of planning

The paper examines how rolling forecasting is used in planning and linked to other practices in a management control system. The paper combines a function-based view of budgeting with a more disaggregation-based conceptualisation, considering individual control systems. A multiple-case-study approach was adopted to investigate differences in the design and use of control systems...

Reliance on the internal auditors’ work: experiences of Swedish external auditors

The purpose of this study is to explore how external auditors experience their decision to rely on internal auditors’ work. This study employs both qualitative and quantitative methods consisting of semi-structured interviews and questionnaires administered to external auditors in Sweden. Semi-structured interviews were conducted with external auditors who are working in Big 4...

In female supervisors male subordinates trust!? An experiment on supervisor and subordinate gender and the perceptions of tight control

Little attention has been directed towards the role of gender in the supervisor–subordinate dyad that is the very fundament of management control. We argue that gender roles and the roles implied in the supervisor–subordinate relationship are powerful concepts that need to be incorporated in research to better understand the reactions and perceptions of management controls. The...

Tensions at the intersection of management control and innovation: a literature review

This paper reviews 47 articles dealing with tensions at the intersection of management control and innovation. One purpose is to present the status of the research in the area in terms of types of articles, research methods, theoretical approaches, and tension-related terms used. A second purpose is to conceptually compare the use and interpretations of tension in the reviewed...

Personnel- and action control in gazelle companies in Sweden

Behavioral accounting theory questions the role of accounting and how accounting constructs can support other organizational activities. This paper examines whether personnel and action controls and the perception of current growth mediate meaningful support of innovative ideas (i.e., innovativeness) on future growth. While some literature has supported innovativeness as a...

Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation

The article reviews the terminological distinctions (e.g. action and result control, interactive and diagnostic control) used for control in twenty-five empirical studies on management control in the context of innovation. The terminological distinctions are classed in three categorizations. These are (a) the types of managerial control, (b) the design and use mode of managerial...

Strategy implementation through hierarchical couplings in a management control package: an explorative case study

We examine how couplings of management control (MC) elements help to implement an organization’s strategy. Despite prior research stating that couplings between MC elements form a fruitful soil for further research, empirical studies in this area are still scarce. We draw on coupling theory to explore three hierarchical relations between MC elements, and examine how these...

Simulation-based research in management accounting and control: an illustrative overview

In this article, we provide an overview of applications of simulation as a research method in the domain of management accounting and control (MAC). According to different perspectives on management control systems, we report on simulation-based research efforts related to (1) management accounting systems, (2) organizational control mechanisms for managerial decision-making, and...