Empirical research on the consequences of the use of the balanced scorecard (BSC) has mostly been conducted in large firms. Previous findings are not easily applied to the small business literature, and assumptions about the benefits of BSC for small- and medium-sized enterprises (SMEs) are not...

This paper examines the extent to which the use of Management Accounting and Control Systems influence the development of organizational capabilities in the innovation setting. More specifically, this research exams the cultural, interactive and diagnostic control systems in firms that follow...

This paper contributes to the recent levers of control (LOC) literature on the relationships between innovation and management accounting and control systems (MACS) by emphasising the importance of the choice by which individual MACS are selected for interactive use. Using data from a...

This paper yields insights into the channels through which management accounting and control systems (MACS) exert an influence on product innovation by examining the extent to which different forms of control (i.e. value systems, diagnostic control systems, interactive control systems) are...