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...

Purpose – This paper aims to analyse the relationship between intellectual capital and financial capital using a case study. This makes it possible to discuss how intellectual capital is related to value creation with a degree of nuance that is absent from most statistical studies of...

Explores management control and accounting systems of three successfully competing companies to gain deeper insight and fill knowledge gaps. Results show that management control and accounting systems do exist which enhance successful competition. Common features are heavy influence of marketing...

Surveys the field research literature in management accounting and control (MAC) published in the period 1984‐1992. Proposes a definition of field research and compares the 82 published works that meet this definition with respect to their motivations, research designs and presentation...

The paper employs a critical version of Abbott’s “system of professions” in order to analyse how new management practices in UK clearing banks have been influenced by competing bodies of expert knowledge promoted by the banks’ own profession, their senior management and outside...