Managers use management accounting and control systems (MACS) to monitor and detect deviations from earnings targets. We examine an unexplored side of MACS: its effects on earnings management. We predict and find evidence that managers interactively use MACS to focus the attention of the whole...

Previous literature reveals contradictory results when evaluating the effect of outsourcing on organizational performance. In attempting to explain this contradiction, the existing research seems to have overlooked potential intermediate variables such as management accounting and control...

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...

Although management accounting innovations such as Activity-Based Costing, the Balanced Scorecard and benchmarking have received much academic interest in recent years, our understanding of why some organizations adopt and implement such new management accounting systems (MAS) and others do not,...