Background: How do Shopping Centre Managers use the Management Control System (MCS) to adapt to the available resources … according to the characteristics of the centre and external factors that may affect such management? We identified the … factors that affect management were detected: ownership structure, budget management, centre maintenance, marketing …

Research on management control systems has recognized that multiple management controls operate together in business … practices. Also, some frameworks that combine various management controls together have been developed to capture business … practices. However, research dealing with a combination of management controls, which explicitly explains each management …

The purpose of this paper is to contribute to the management accounting literature by reviewing how previous studies … conceptualised the relationship between sustainability reporting and management control systems, analysing the main themes and … discussing potential future developments of the sustainability reporting and management control systems (SRMCS) research agenda …