This article is focused on tackling the issue of the impact of the bank CEO’s emotional bias on the Tunisian banks’ performance level while accounting for the mediating role of the control systems. In this regard, an empirical study has been set up through a questionnaire undertaken as an...

Purpose – The purpose of this paper is to investigate the measurement and monitoring of social responsibility within the management control system (MCS) of an organisation that subscribes to a stakeholder and social responsibility approach and to propose a framework that provides for the...

Illustrates alternative “green” strategies to indicate possible reactions of the hotel sector to the environmental issue and the extent of the “greening” process on the control system. Discusses the results of a questionnaire survey into the environmental standing of an hotel and the...

Success in appropriating technological innovations is likely to be a key factor in maintaining a firm′s competitive advantage. Managers′ cognitions, or belief systems, play an important role in the decision‐making process that leads to the adoption of innovations, but research in this area...

Purpose – The purpose of this paper is to investigate the measurement and monitoring of social responsibility within the management control system (MCS) of an organisation that subscribes to a stakeholder and social responsibility approach and to propose a framework that provides for the...

What are the forces that influence strategic managerial decisions in the context of economic transition? In this paper, we analyse how strategic and governance forces influence the degree of discretion perceived by managers operating in the context of the transition economy of Russia. An...