Extant research already emphasises that complementarities and substitution involving incentive pay and other elements of an organisation's management control system play an important role in terms of explaining the effectiveness of incentive systems. Despite this awareness calls continue for...

This study examines how new concepts affect management in a Hungarian, previously government-owned company. The case-study is analysing how the concepts market and market economy are brought into the company and affect management. There is special focus on how management is constituted between...

This article will examine the role of selected aspects of management accounting in a company that is changing from command to market economy. By applying the institutional theory to a Hungarian, previously government‐owned and production‐oriented transition company, calculation practice and...

This study examines how new concepts affect management in a Hungarian, previously government-owned company. The case-study is analysing how the concepts "market" and "market economy" are brought into the company and affect management. There is special focus on how management is constituted...

This study examines how the interpretation of (new) concepts and ideas affects management accounting in a Hungarian, previously government-owned company. Through a case study it is analyzed how the concepts 'market' and 'market economy' are brought into the company and affect priorities and the...