The purpose of this paper is to review analytical conceptualizations of management control systems (MCS) that have been developed in the academic literature. By means of a systematic review (Tranfield et al. in Br. J. Manag. 14: 207–222, <CitationRef CitationID="CR81">2003</CitationRef>), a comprehensive analysis that encompasses both...</citationref>

New methods for studying sexual networks are presented, drawing upon routine procedures followed in genitourinary medicine clinics in the UK for tracing partners and identifying strains of infection. The routine social procedures were developed to incorporate a structured interview. The routine...

The study focuses on the question, in which way the role making behaviour of the controller department affects the relationship between the controller department and other functions of the company. Looking at the controller department and strategy function interface the empirical study...

In the recent past, controllers have become responsible for an increasingly broad range of tasks. The shift is empirically evident, but a theoretical model of these new roles has yet to be developed. This paper describes a framework based on an economic perspective. It combines qualitative and...

Professional associations and researchers in management accounting have attempted to increase the prestige of management accountants. Although studies have suggested that occupational prestige is important, the prestige of management accountants within the employing organisation and its...

Der Freistaat Bayern hat 2010 ein neues Tourismuspolitisches Konzept beschlossen, um veränderten Rahmenbedingungen Rechnung zu tragen. Ausgangspunkt des Konzepts ist die Aussage, dass Tourismus in Bayern eine Leitökonomie darstellt. Der vorliegende Beitrag setzt sich insbesondere mit dieser...