Despite empirical evidence that corporate social - and environmental - performance is positively related to financial performance, extensive skepticism of this link exists. One source of skepticism is a lack of clarity about the mechanisms by which seeking social performance leads to better...

In contrast to conventional concepts of management accounting, which are limited to measuring the value realization of firms, the research field of performance measurement and management explicitly focuses on the managerial process of creating value. This process should be analyzed and...

The complexity of computerized information systems increases the complexity of the external auditor's assessment of the reliability of a client's internal control systems. The purpose of this study is to investigate the impact of weaknesses in IT related internal controls on the cost of a SOX...

This essay extends [Shearer, 2002] Levinasian critique of the role of financial accounting with its neo-classical underpinnings in today's global market capitalism. It expands on Levinas's ethics-of-being-for-the-other by emphasizing how he developed his radical ethics by drawing on the ancient...

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...

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...

This study examines the relations among various types of management control (MC), intrinsic and extrinsic motivation, and performance in the public sector. In this study, we draw on motivation crowding theory as well as self-determination theory to argue that four different types of MC (i.e.,...

This study investigates the role of environmental management control systems as mechanisms to translate environmental strategy into environmental managerial performance. While prior research focuses primarily on environmental performance at the organizational level, this study specifically...

Recent research in strategic management claims that firms need appropriate structures for capabilities to materialize into performance. Following this argument, we posit that the design of management control systems influences a firm's ability to exploit innovation capability and translate it...

We examine the severity of punishments for employees who perpetrate economic crimes to understand how aggressively organizations enforce compliance with management control systems. Our dataset comprises 608 organizations around the world that identified they experienced economic crime. We find...