In recent years there has been much debate on the new business-oriented role of management accountants, also called controllers. The purpose of this paper is to investigate to what extent the involvement of the business unit (BU) controller in the decision-making process of business units is...

There is conflicting evidence about the current stance of the controller profession. Some researchers say that controllers have evolved into strategic partners of their managers, while others assert that they are still mainly concerned with internal and external reporting. In order to assess the...

The control mechanisms and instruments that eventually emerge in an organization are the result of a number of interrelated factors and processes. The design and construction of control instruments, the communication about them, the way in which the instruments are actually used, the processes...

Organizations are often faced with difficult, complex problems in a similarly difficult and complex environment. In order to tackle these problems, several methods have been proposed in the literature. One of them is action learning. Action learning starts from the premise that gained insights...

Action learning programs do not always seem to lead to organizational growth. Two of the reasons why this may happen, differences in perspectives and hold-up situations, are therefore contained in a flexible mathematical model that serves descriptive purposes. Studying this model brings us to...

The sectoral shift hypothesis in the Netherlands cannot be easily tested for the presence of rigorous structural breaks in the data. Therefore, a Kalman Filter approach is adopted. What we find, is that the variables capturing the sectoral shift hypothesis are the most important in explaining...

In 1921, Harry Herbert Pace founded a highly influential record company, the Pace Phonograph Corporation, in Harlem, New York. Pace both initiated and operated the famous Black Swan label, which was one of the first to enable black musicians to record music in their own style. Many famous black...