This study analyzes how Management Accounting and Control Systems (MACS) facilitate the appropriation of the benefits of sustainable innovations in organizations. In particular, this paper examines the moderating role of different types of MACS in the relationships between sustainable innovation...

Although management accounting innovations such as Activity-Based Costing, the Balanced Scorecard and benchmarking have received much academic interest in recent years, our understanding of why some organizations adopt and implement such new management accounting systems (MAS) and others do not,...

This paper analyses how ex-ante control mechanisms and management control information affect commitment in buyer-supplier relationships. Using survey data from 191 purchasing and sales managers of original equipment manufacturers, this study examines five characteristics of management control...

In this paper we investigate the effects of superiors' performance evaluation behaviors on subordinates' work-related attitudes. In response to critique on the multidimensional nature of the 'supervisory style' construct in the RAPM literature, we argue that the two dominant dimensions...

Recent Organizations are adopting teams’ structures to react to competition and enhance performance, but they do not fully achieve these objectives. Psychology literature argues that one of the main reasons for that is the lack of team commitment, which could be enhanced partially for the...

The manipulation of performance measures is a central theme in management accounting research. Individuals have private information that can be used for their own benefit; and thus they can falsify their performance reporting. Psychology literature asserts that the attitude of individuals to...

The objective of this paper is to explore how the application of neuroscience to management research can facilitate a better understanding of some issues concerning to people behaviour in organizations. In recent years, the ability of researchers to directly observe brain activity has increased...

In a more dynamic and competitive environment, organizations are changing towards more flexible organizations, with the object of improving their performance. Thus some organizations are changing their information systems, others their managerial styles, and other both of them. This research...