This paper aimed to verify how companies formalise the decisions and control on long-term investments. In particular, an analysis of the published literature reveals a relevant gap between the strategic and financial perspectives in addressing this issue, and Agency Theory was proposed as a...

This study investigates what is the role of strategic profiles and management control instruments in organisations’ innovation process. Based in a survey using structural equation modelling (121 companies), we confirm that analyser, defender e prospector profiles are associated with strategic...

Co-operative organizations have a unique property and decision rights distribution system that involve management problems and transaction costs. Such structure creates equity rights and risk transfers that directly affect these organizations' self-management efficiency. This paper analyses...

Purpose –An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation...

This work presents a critical analysis of management accounting in Brazil, from the perception of professors from the management area of stricto-sensu postgraduate programs in accounting. The central goal was to identify the view of these professors on management accounting. The research, which...

Purpose – The purpose of this paper is to provide an integrated model to understand and act on the institutionalization process into a company. Design/methodology/approach – Additional to the conceptual development, survey method was applied in a single entity, through a structured...

Strategic responses to institutional pressures, and success in achieving budget targets: A survey at a multinational company