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Keywords: management control
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Journal Articles
Journal of Management Accounting Research (2023) 35 (3): 1–11.
Published: 01 October 2023
... approach that tracks progress toward reducing carbon emissions. In this special issue, Mikes and Mentzner (2023) examine the coevolution of decarbonization strategies with management control systems as a response to internal strategic framing considerations and external technological and regulatory...
Journal Articles
Journal Articles
Journal of Management Accounting Research (2021) 33 (2): 167–189.
Published: 01 June 2021
...Michal Matějka; Kenneth A. Merchant; Winnie O'Grady ABSTRACT Our study compares management control practices in 80 organizations that have implemented Beyond Budgeting to a group of 121 organizations that have not. First, we find that BB organizations tend to use (1) high levels...
Journal Articles
Journal of Management Accounting Research (2018) 30 (2): 23–58.
Published: 01 June 2018
... anonymous JMAR reviewers, Chris Chapman, and a MAS conference reviewer. We also thank participants at the 2017 9th Conference on Performance Measurement and Management Control in Nice and our discussant, Thomas Günther, for their comments. Editor's note: Accepted by Michal Matějka...
Journal Articles
Journal Articles
Journal Articles
Journal of Management Accounting Research (2015) 27 (1): 27–45.
Published: 01 May 2015
... of all data collected for this study is regulated by a strict nondisclosure agreement, which requires the researchers to protect the company's identity and its proprietary information. balanced scorecard behavioral economics management control heuristics and biases We acknowledge many...
Journal Articles
Journal of Management Accounting Research (2015) 27 (1): 81–119.
Published: 01 May 2015
... helpful comments and suggestions. We are also grateful to Ingrid Abfalter for assistance in language editing. Supplemental material can be accessed by clicking the link in Appendix A. 2015 management accounting management control firm size small and medium-sized enterprises SMEs small...
Includes: Supplementary data
Journal Articles
Journal Articles
Journal of Management Accounting Research (2012) 24 (1): 177–199.
Published: 01 December 2012
... University. 2012 aggregation budgeting management control Subordinates often acquire information rents through the budgeting process ( Antle and Eppen 1985 ; Baiman and Evans 1983 ). Recent theoretical analyses demonstrate that, when the superior has full and costless powers...
Journal Articles
Journal of Management Accounting Research (2011) 23 (1): 259–283.
Published: 01 December 2011
...Kenneth J. Euske; James W. Hesford; Mary A. Malina ABSTRACT This paper investigates the literature on management control published in accounting and management journals. Social network analysis of citation data from the 25-year period 1981–2005 enables us to examine topics and ties among...