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...

Purpose: This paper aims to explore drivers of the effectiveness of risk assessments in risk workshops. Design/methodology/approach: This study uses an agent-based model to simulate risk assessments in risk workshops. Combining the notions of transactive memory and the ideal speech situation,...

The importance of ethical behavior in organizations is undeniable. This study examines how management control systems can facilitate ethical behaviors and an ethical work climate. We examine the intensity of use of an ethical control system and, hence, our focus is on the system's content. We...

Employee turnover has received growing attention during the Great Resignation following the COVID-19 pandemic. This study investigates whether and how enabling budgeting is associated with lower employee turnover intentions. We draw on signaling and organizational support theories to argue that...

This paper contributes to the recent literature on the relationship between management control systems (MCS) and innovation (e.g. Bisbe & Otley, 2004; Bisbe & Malagueno, 2009) by considering how the four levers of control (LOC), i.e. interactive and diagnostic control systems, as well as beliefs and...

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...