Organizational performance is a fundamental construct in strategic management. Recently, researchers proposed a framework for organizational performance that includes three dimensions: accounting returns, growth, and stock market performance. We test the construct validity of indicators of these...

Innovations are one of the major determinants of competitive success. As a result, there is a demand for information on the innovation efforts of firms among investors, other stakeholders, and the relevant public. Using content analysis, this paper examines the innovation capital disclosure...

The purpose of this paper is to explore how the emphases given to the levers of control when monitoring product development (PD) are combined with each other, with the type of PD strategy formation and with the degree of innovativeness experienced by the firm. Moreover, the paper aims at...

The importance of ethical behavior in organizations is undeniable. This study examines how management control systems can facilitate ethical behaviors and an ethical work climate. We examine the intensity of use of an ethical control system and, hence, our focus is on the system's content. We...

Purpose: This paper aims to explore drivers of the effectiveness of risk assessments in risk workshops.Design/methodology/approach: This study uses an agent-based model to simulate risk assessments in risk workshops. Combining the notions of transactive memory and the ideal speech situation,...

Employee turnover has received growing attention during the Great Resignation following the COVID-19 pandemic. This study investigates whether and how enabling budgeting is associated with lower employee turnover intentions. We draw on signaling and organizational support theories to argue that...

This paper contributes to the recent literature on the relationship between management control systems (MCS) and innovation (e.g. Bisbe & Otley, 2004; Bisbe & Malagueno, 2009) by considering how the four levers of control (LOC), i.e. interactive and diagnostic control systems, as well as beliefs and...

The first convergence project of IASB and FASB created the widely equivalent international and U.S. accounting standards for business combinations IFRS 3 and SFAS 141. The purchase price must be allocated to identifiable assets acquired and liabilities assumed with the residual amount recognized...

Integrated reporting (IR) aims to enhance the information environment for providers of financial capital by connecting financial and non-financial disclosures. This paper investigates whether the disclosure quantity, quality, and connectivity of the six capitals within an integrated report...