Hypercompetitive businesses are increasingly requiring the need for more rapid and sophisticated information and data analysis. This challenges management accounting's role in effectively supporting the management decision making process. The emerging area of business analytics can potentially...

Networked organizations are receiving increasing attention in the management literature because of their perceived success in terms of fast growth, increased flexibility and efficiency of operations, lower overhead costs, and effective competitive positioning. For all firms, the choice of which...

Despite the continued importance of outsourcing agreements as one form of inter-organisational relationship, there is growing evidence of failure amongst these arrangements. In turn, this has initiated a renewed concern about the mechanisms that govern and control inter-organisational networks...

Digital technologies and their applications are systematically altering established practices and making new ones emerge in different realms of society. Research in social sciences in general and management in particular is no exception, and several examples that span a variety of fields are...

This paper analyses and compares the informative capability of diffused financial ratios to point out future financial distress. A panel of 76 Italian food and beverage firms (6 bankrupt and 70 non bankrupt, from 1997 to 2001) was utilized and a set of 11 relevant financial ratios was...

The purpose of the paper is to develop and apply a framework that examines the effectiveness and efficiency of managing knowledge in organizations for competitive advantage. The paper reviews knowledge management and strategic cost management literatures to identify key elements that determine...

Digital transformation is the process that a company must undertake to connect its operational model with all stakeholders to respond to ongoing market effective changes in technological trends and to create the conditions for anticipating future trends. This article introduces and explains the...

Logistics processes are strongly affected by automation but due to the prevailing conditions the demand for human labor will still remain in intralogistics, in particular in manual order picking. While the results of previous research work on learning processes in manual order picking are mainly...

This study empirically investigates the relationships of control levers (belief and boundary systems, Simons 1995) and control context (social and performance management context, Gibson and Birkinshaw 2004) with contextual ambidexterity and firm performance. Based on cross-sectional survey data...

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...