...Anette Mikes; Marcel Metzner ABSTRACT With companies increasingly expected to undertake potentially costly climate-response strategies, we explore the roles of management control systems (MCSs) in how companies simultaneously manage their decarbonization objectives and their financial commitments...

... 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...

...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...

...Clara Xiaoling Chen; Jeremy B. Lill; Thomas W. Vance ABSTRACT Using an online survey of 468 U.S. employees from diverse industries and professions, we provide empirical evidence that management control system design choices can affect autonomous motivation in employees. Drawing on self...

...Alexander Ströbele; Paul Wentges ABSTRACT Interest in so-called “soft controls,” such as clan control, and what role they may play in designing management control systems has been growing in recent years. In particular, the conditions under which clan control and formal bureaucratic controls...

... (ISEEE) at the University of Calgary and funding provided by CMA-Alberta. Editor's note: Accepted by Yue Li. August 2014 April 2016 2016 external pressures institutional logic stakeholder relationships sustainability reporting management control systems formal control...

... management oversight and audit deficiencies. We provide insights for future research on (1) factors influencing companies' decisions to outsource the information system, (2) risks that arise when companies outsource the information system, and (3) implications for management control systems. We...