Despite mixed performance reviews and experiences, customer relationship management (CRM) is among the most widely used and discussed management ideas by managers around the world. Commentators have noted that CRM has become “big business” and that there are many commercial actors selling...

Purpose: The diffusion of management accounting innovations (MAIs) is the focus of much debate in the management accounting research community. Extant contributions have drawn on a large of number of theories, including innovation diffusion theory and various sociologically inspired theories...

In this paper the virus theory is applied to gain insight into the intra-organizational diffusion and evolution of the Balanced Scorecard. The study draws on longitudinal data about the use of the Balanced Scorecard in a Norwegian bank, by interviews with managers and rich internal documents....

This study examines the influence of cultural regions on the interdependence between delegation of authority and other management control (MC) practices. In particular, we assess whether one of the central contentions of agency theory, that incentive contracting and delegation are jointly...

Purpose: The purpose of this paper is to make a contribution to the benchmarking literature by examining the historical emergence and evolution of benchmarking using the management fashion perspective as a theoretical lens.Design/methodology/approach: The research approach followed in this paper...

The diffusion of management accounting innovations (MAIs) is the focus of much debate in the management accounting research community. Extant contributions have drawn on a large of number of theories, including innovation diffusion theory and various sociologically inspired theories such as...