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Keywords: management control systems
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Journal of Management Accounting Research (2023) 35 (1): 145–171.
Published: 01 March 2023
... is of greater value in such situations. We conclude that the performance priorities of large customers play a role in shaping suppliers’ management control systems. We thank Michal Matějka (editor), two anonymous reviewers, seminar participants at the 2022 Global Management Accounting Research Symposium...
Journal Articles
Journal of Management Accounting Research (2023) 35 (1): 49–68.
Published: 01 March 2023
...Jasmijn C. Bol; Serena Loftus ABSTRACT We provide a conceptual framework for analyzing studies on management controls and management control systems (MCSs). This framework describes and analyzes the directing and activating processes of management controls and MCSs. Because our focus...
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Journal Articles