Purpose: The authors examine the extent to which a controller's involvement in project functions (namely definition and scope, organization, constraints management and risk management) cascades down to project performance. Design/methodology/approach: The authors test the study’s framework...

Purpose: The purpose of this paper is to analyze the effect of management accounting and control systems (MACS) on environmental innovation practices and operational performance. Specifically, this study relies on Simons’ levers of control (LOC) framework to investigate how managers implement...

Purpose: The purpose of this paper is to examine the effects of length of service and ethical ideologies on cognitive moral development (CMD) and ethical behavioral intentions among public sector tax auditors in Brazil. Design/methodology/approach: The research data were collected via survey...

Purpose: This study aims to examine trends in the global assurance practices of sustainability reports, updating and broaden the extant literature and proving new insights that could guide future research. Design/methodology/approach: The data were collected for 12,783 companies and exploratory...

Purpose: The purpose of this paper is to examine the impact of perceived relational justice on the relationship between key customer categorization and performance of small food and drink producers in supermarket supply chains. Design/methodology/approach: Survey data are derived from a sample...

Purpose – The purpose of this paper is to better understand the relationship between accounting and auditing quality and the perceived level of corruption. Design/methodology/approach – This relationship is studied by performing a cross‐country analysis using public data to measure...

Purpose The purpose of this paper is to evaluate whether trust and distrust in upper-level managers exert different influences on the budgetary proposals of middle managers. Such proposals involve different levels of managerial effort that impact overall budgetary slack....

Purpose The purpose of this paper is to analyze the simultaneous effect of management control system (MCS) designs (belief vs boundary) and cognitive orientations (individualism vs collectivism) on performance misreporting by combining accounting and psychology literature....