This paper invest igates the management control system choices exercised by a multinational corporation headquarters to control a newly established wholly owned foreign subsidiary located in a t ransition economy. Specifically t his paper aims to identif y what the core ch allenges of...

This study observes the nature of asset specificity in different Information Technology (IT) outsourcing typologies, and investigates the relevance of accounting and non-accounting numbers in relation to these outsourcing typologies, with consideration to the findings of literatures concerning...

This study theoretically develops the exploratory findings from Hansen and Van derStede (2004), regarding alternative reasons to budget (RtB) in firms. Fouroperational RtB?s are proposed, which are developed from the two operational RtB?sused by Hansen and Van der Stede (2004). Using a similar...

This study proposes that organizations should consider project hurdlerates, as part of their control system design, to reduce escalationof commitment behavior in managers. In particular, weempirically examined the escalation of commitment tendencies inmanagers receiving organization-set,...

Organisations are increasingly being pressured by stakeholders to acknowledge and manage their interests (Phillips 2003; Freeman 1984). However, conflicts can arise where multiple stakeholders have differing interests, especially if certain stakeholder groups are prioritised above others when...