Purpose – According to Merchant and Van der Stede (2017), top managers use management controls to increase the likelihood that employees will act in the best interests of the organization. Nowadays, increasing numbers of companies expect their employees to perform well simultaneously on...

Accurate cost information is critical to effective decision-making within organizations. Cost computations often rely on subjective judgments by employees regarding the amount of time a particular product or service consumes. We compare the accuracy of two commonly used approaches to eliciting...

Research Question/Issue: This paper addresses the effect of having multiple large shareholders on shareholder protection. More specifically, we examine to what extent this effect depends on whether such large shareholders are beneficiary or fiduciary.Research Findings/Insights: Analyzing...

Digitalization has the potential to disrupt the management accounting domain. It may not only affect the digital landscape of the organization and the associated business models, but also management accounting and control practices as well as the role of the controller. This editorial discusses...

Is it good or bad for senior executives to have strong interpersonal ties to the CEO? We argue that a strong relationship with the CEO raises the likelihood that a top manager stays in office or makes an upward career move when the CEO leaves office voluntarily. At the same time, such...

This paper examines how corporate reliance on budgets is affected by major changes in the economic environment. We combine survey and archival data from the economic crisis that began in 2008. The results indicate that, as a result of the economic crisis, budgeting became more important for...