Several studies in management control have drawn upon the concepts of coercive and enabling forms of bureaucracy (Adler and Borys 1996) to discuss how the features of a control system may affect employees' attitudes towards control. This question is relevant because enabling forms of control...

This paper shows how certain management controls become more guiding than others in the management of new product development (NPD). We detail how the opportunity space within which managers maneuver NPD can be underpinned by a hierarchically arranged management control infrastructure governed...

The purpose of this study is to examine the use of recently developed, strategically focused management accounting techniques by Egyptian managers and to compare the adoption rate to other MENA countries as Saudi Arabia, Kuwait and the United Arab Emirates. In addition, the paper aims at...

Using an online survey of 468 U.S. employees from diverse industries and professions, we provide empirical evidence that management control system design choices can affect autonomous motivation in employees. Drawing on self-determination theory and the levers of control framework, we predict...

Private equity (PE) firms take an active role in the control of invested organizations. However, despite the growing economic importance of PE financing, there has been limited investigation into the control mechanisms used to manage these relationships. Most prior research examines PE as an...

By understanding strategies as promises, this study investigates how management controls are implicated in organisations' strategising practice under continuous changes of external forces. Based on a historical case study of a New Zealand electricity firm, the study shows how multiple management...

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 investigates the impact of organisational culture on management accounting and control (MAC) practices in the United Arab Emirates (UAE). Data were collected using a self-administered survey of companies and multiple regression analysis (ordinary least squares) was employed to test...

Research on management control systems has recognized that multiple management controls operate together in business practices. Also, some frameworks that combine various management controls together have been developed to capture business practices. However, research dealing with a combination...