This paper is concerned with the relationship between strategy, management control systems (MCS) and innovation. MCS are described in terms of a package of controls comprising social networking, organic innovative culture and formal controls. We develop a path model that proposes that product...

Using a sample of Russian listed firms during 2000 through 2006, we examine whether IFRS financial reports of Russian listed firms result in a better accounting quality than the financial reports of Russian listed firms prepared in accordance with Russian accounting Standards (RAS). Our...