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...

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...

Learning theories and their interpretations in management research recognize the role of reflection as a central element in the learning process. There also exists a broad consensus that organizational learning (OL) happens at three intertwined levels of the individual, the group and the...

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...

The purpose of the present work was to analyse the importance of the use of information systems and technologies in management procedures in the hospital sector. We therefore intended to evidence the effects of the use of the information produced by means of those instruments in the improvement...

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...

Diese Schrift gibt einen Überblick über die Evolution und die Entwicklungen im Bereich des betrieblichen Rechnungswesens und deckt eine zeitliche Spanne von etwa 5.500 Jahren ab. Begonnen wird bei den Wirtschaftstexten der Sumerer, und im Folgenden werden die Epochen Antike, Feudalismus und...