Purpose The role of management control is frequently emphasized in connection with inter-organizational relationships and value networks. For example, boundary-spanning cost and accounting control techniques have been studied in multifaceted empirical settings. The prevalence of such techniques...

The value of a company is a function of many variables. Costs are of special importance since managers can influence costs. Success at cost management has a phenomenal effect on value because of the relationships between costs, business risk, financial risk, and valuation. These relationships...

Questions the view that management accounting information has failed to keep pace with changes in manufacturing processes over the years and that the information currently provided is largely irrelevant to the needs of managers. Presents a study, the results of which suggest that this may not,...

Quantifying and designing the cost pool generated by Business Intelligence and Analytics (BI&A) would improve cost transparency and invoicing processes, allowing a fairer, more exact allocation of costs to service consumers. Yet there is still no method for determining BI&A costs to provide a...

The mining industry has a huge environmental and social impact in the country/region where is located, consequently its contribution for sustainable development has been widely discussed. Corporate social responsibility (CSR) represents a challenge for this industry, namely, its inclusion as a...

Compares salespeople’s and managers’ perceptions of control. Salespeople in this sample of manufacturing firms perceive they are granted more control over sales‐call related activities than their managers perceived they were granting. This lack of congruity, however, may not necessarily...

Purpose – Focusing on how performance management systems support control, this article seeks to provide two “next‐generation” performance scorecards – the Performance Wheel, suitable for most organizations and the Small Business Performance Pyramid, which acknowledges the unique...

Purpose – The purpose of this paper is to explore how softer issues such as emotions function in the alignment of a management accounting and control system (MCS) following an international acquisition. Design/methodology/approach – To tap into the interplay of softer issues and formal...

Purpose The purpose of this paper is to reveal the relations between management control system (MCS), leadership style and gender ideology. It investigates how a female leader’s gendered personal values are formed, translated, produced, and reproduced in her leadership style, the subsequent...