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...

This article deals with how to test for and evaluate interdependence among control practices in a management control system using structural equation modeling. Empirical research on the levers of control (LOC) framework is used as an example. In LOC research, a path model approach to...

Purpose – This paper aims to explore management control structure change related to the development of a shared service centre (SSC). Design/methodology/approach – The paper explores a transaction costs economics perspective (TCE‐perspective) on management control structure change related...

Purpose – The authors aim to present an overview of the papers in this special issue on the theme of the role of management accounting and control in routine and change in organizations, which arose from the Management Control Association Conference at the University of Greenwich, London, UK...