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Keywords: complementarity theory
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Journal Articles

Enterprise Risk Management as Part of the Organizational Control Package: Review and Implications for Management Accounting Research

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Evelyn C. Braumann, Martin R. W. Hiebl, Arthur Posch
Journal: Journal of Management Accounting Research
Journal of Management Accounting Research (2024) 36 (2): 7–29.
https://doi.org/10.2308/JMAR-2021-071
Published: 01 July 2024
... then draw on complementarity theory to suggest theory-consistent paths for future research that address not only academic, but also practical problems regarding the relation between ERM and other MACS. Based on this analysis, our paper contributes to the literature in the following ways. First, we...
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Includes: Supplementary data