No concept of corporate management has spread as quickly in global business practice as the Balanced Scorecard (BSC) by Robert S. Kaplan and David P. Norton. This discussion paper examines its origins, theoretical foundation, practical distribution and key points of criticism in the literature a...

Digitalisation affects management control (MC). It leads to changes in the way MC activities are organised, performed and analysed. Companies of all industries, locations and sizes have to adapt their MC to digital circumstances, starting with the understanding and delimitation of MC tasks,...

Background: How do Shopping Centre Managers use the Management Control System (MCS) to adapt to the available resources according to the characteristics of the centre and external factors that may affect such management? We identified the differences in the MCS between three types of shopping...

The purpose of this paper is to assess and integrate the application of the balance scorecard (BSC) logic into business networks identifying functions and use that such performance measuring tool may undertake for SME's collaborative development. Thus, the paper analyses a successful case study...

Research Question- The purpose of this study is to examine whether self-organisation mediates the relationship between institutional isomorphism and the adoption of management controls. Motivation- Research on institutions has tended to emphasize how organizational processes are shaped by...

The new public management reforms have led to significant changes in higher education institutions (HEIs) regarding the management accounting and control (MAC) of these organizations. Therefore, this paper provides an overview of the main studies on MAC in these types of organizations through a...

For decades, management accounting and control (MAC) researchers have employed a diverse set of source disciplines to predict and examine behavior, and psychology is among the most frequently drawn upon. Although the literature confirms that psychological theories are highly relevant to MAC...

Many digital platforms implement feedback mechanisms as a means to control the behavior of their users. However, there is a lack of theoretical explanation regarding the interrelation between design characteristics of feedback mechanisms and their effects. In this study, we interpret feedback...

Knowledge worker productivity is essential for competitive strength in the digital century. Small interventions based on insights from behavioural science makes it possible for knowledge workers to be more productive. In this point of view article, we outline and discuss a new management style...

The issues related to management control and risk management are related not only to the safe operation of a given organization, but also contribute to ensuring the continuity of its operations. The main purpose of this article is to present the general principles of the organization of the...