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question is relevant because enabling forms of control allow organizations to better manage tensions between efficiency and … control mechanisms helps the organization balance efficiency and flexibility. In addition, our paper sets out to explore how …Several studies in management control have drawn upon the concepts of coercive and enabling forms of bureaucracy (Adler …
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Research in behavioral economics suggests that in addition to their traditional incentive effects, formal control … after the controls are changed, so that the effects of current controls can be strongly influenced by past control strength …
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The hold-up problem, a form of opportunism, has been the subject of much investigation by researchers in fields such as economics or accounting. Despite contractual protections, hold-ups still occur, and firms and researchers continue to search for ways to avoid them and to encourage firms to...
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Do restatements result in lower firm growth? One argument in support of this contention is that accounting restatements hurt contracting relations between the firm and outside parties such as a firm's customers and suppliers, negatively impacting firm cash flows. The negative impact on cash flow...
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This paper is concerned with the relationship between strategy, management control systems (MCS) and innovation. MCS …
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unique risks, control problems and challenges. In this paper we focus on the control of relational risk, a form of risk … outsourcing of administrative functions. -- Outsourcing ; Risk ; Control ; India …
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