This study uses survey data from top managers to explore how operational (e.g., cost types and cost center accounting) and strategically oriented (e.g., strategic and business planning) management accounting (MA) practices, diagnostic and interactive use of performance measures, and cultural...

This paper contributes to the research on management control systems (MCS) in product development (PD) by exploring the performance effects and the interplay of the levers of control (LOC), i.e., interactive, diagnostic, beliefs, and boundary control systems. We use data from a survey of 468...

Organizational performance is a fundamental construct in strategic management. Recently, researchers proposed a framework for organizational performance that includes three dimensions: accounting returns, growth, and stock market performance. We test the construct validity of indicators of these...

Within the recent years standard setters and users such as the capital markets have increased their demands for developing external reporting towards a holistic business reporting. First of all, adequate consideration should be given to intangible resources, which many believe are the most...