We examine the extent to which broad-scope management control systems (MCS) mitigate the negative impact of COVID-19 on investor and shareholder expectations under the assumption that managers use this accounting information to increase their breadth of vision in managerial decision-making. Our...

This study examines the impact of employees' perceptions of management control systems (MCS) as a threat in two forms of misconduct: deliberate ignorance and workplace deviance. Drawing on the theory of cognitive dissonance, we predict that a perceived threat is associated with a decrease in...

Previous literature reveals contradictory results when evaluating the effect of outsourcing on organizational performance. In attempting to explain this contradiction, the existing research seems to have overlooked potential intermediate variables such as management accounting and control...

We study if debt pressures drive the use of interactive management accounting and control systems (MACS) and its consequences. We build on Simons (1990) and argue that financing pressures can threaten strategic investment. To alleviate debt pressures and reduce information asymmetries with...

This paper aims to determine the extent to which employee demographic characteristics (gender, age, tenure and professional group) predict an employee’s decision to participate in deviant workplace behavior. We conduct a quantitative field study consisting in a survey of 113 clinical and...

Purpose. We examine the extent to which a controller's involvement in project functions (viz. definition and scope, organization, constraints management, and risk management) cascades down to project performance.Design/methodology/approach. We test our framework using survey data from a sample...

This study analyzes how Management Accounting and Control Systems (MACS) facilitate the appropriation of the benefits of sustainable innovations in organizations. In particular, this paper examines the moderating role of different types of MACS in the relationships between sustainable innovation...

Empirical research on the consequences of the use of the balanced scorecard (BSC) has mostly been conducted in large firms. Previous findings are not easily applied to the small business literature, and assumptions about the benefits of BSC for small- and medium-sized enterprises (SMEs) are not...

Managers use management accounting and control systems (MACS) to monitor and detect deviations from earnings targets. We examine an unexplored side of MACS: its effects on earnings management. We predict and find evidence that managers interactively use MACS to focus the attention of the whole...

This work focuses on analysing compliance with information transparency requirements of Public Oversight Bodies for Statutory Auditors (POBSA), set out in Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006, on the statutory audit of annual and consolidated...