In this paper, I present a theory of management control based on Transaction Cost Economics. This theory seeks to integrate into a single framework a set of insights as to the nature of the organization's activities, the control problems that are inherent in these activities, and the unique...

In this paper, I present and discuss a theory of management control based on Transaction Cost Economics. This theory specifies the composition of various archetypal control structures, and links these to their respective habitat. These are: (1) arm's length control; (2) machine control; (3)...

In this paper, I present and discuss a theory of management control based on Transaction Cost Economics. This theory specifies the composition of various archetypal control structures, and links these to their respective habitat. These are: (1) arm's length control; (2) machine control; (3)...

Extant accounting literature shows that there is increasing research interest into effects of ERP systems on management accounting and control practices (c.f. Granlund, Mouritsen, 2003). This paper provides a review of the literature and identifies knowledge gaps and shows opportunities for...

Studies on business model innovation (BMI) have largely focused on firm performance, neglecting outcomes of BMI beyond financial performance indicators. Research lacks empirical findings from the internal organizational dynamics following the inherent transformation process induced by BMI....

The purpose of this paper is to consolidate existing knowledge and theories on marketing-operations alignment and theoretical background for this organizational alignment. The research used a qualitative literature review approach to identify key contributions to this area and incorporate them...

Professional service firms (PSFs) such as accounting firms, management consultancies, or advertising agencies use very different forms of governance ranging from traditional professional partnerships to public corporations. In spite of the extensive literature, little academic work has been done...