Past research has traditionally argued that management control systems (MCSs) may present a hindrance to the creativity of innovation companies. This theoretical paper surveys the literature to focus an investigation on the MCSs of innovation companies. Within the object of control paradigm the...

Purpose Making rational and undistorted corporate investment decisions is critically important to organisations. “Scientific” investment appraisal can play a central role, particularly setting the hurdle rate. Empirical research reveals that actual rates generally exceed organisations’...

<title>Abstract</title> The introduction of International Financial Reporting Standards (IFRS) in 2005 marked a significant departure from Germany's traditional financial accounting practices. This paper questions whether this change may have consequential effects on the distinctive traditional management...

This paper examines the behavioural consequences of charging/allocating central overheads to profit centres within a UK public sector institution. It is based on actual events at a UK university and the issues are set out in a case study format using correspondence from the profit centre manager...

Purpose – The purpose of this paper is to explore if any disparity exists between human capital information desired by financial analysts and fund managers and actual disclosure of such information in company annual reports, in the context of developing countries. Design/methodology/approach...

Purpose – The purpose of this paper is to explore if any disparity exists between human capital information desired by financial analysts and fund managers and actual disclosure of such information in company annual reports, in the context of developing countries. Design/methodology/approach...

Purpose – This paper aims to use empirical data to classify and contextualize the various practices of quality costing. Design/methodology/approach – The paper uses 23 “best practices” of quality costing extracted from the literature to survey quality managers of 88 publicly listed...