Purpose – The article seeks to explain the impact of the adoption of control mechanisms by a manufacturer as a safeguard against the betrayal of trust, which could consequently have performance implications for its relationship with its supplier. Design/methodology/approach – This study was...

Purpose – The purpose of this paper is to describe four levers that managers can use to effectively implement strategy. Design/methodology/approach – Draws on the performance management literature, in particular Simons' levers of control framework, to describe and illustrate practical...

This is an in‐depth case study using a grounded theory approach to explore managers’ views of ABC as part of the control system in an insurance company. Relevant issues are allowed to emerge from the data rather than imposing a theoretical framework upon them. Hypotheses are derived rather...

Recent accounting research has connected the coercive and enabling types of formalisation (C/E) (Adler and Borys, 1996) with the distinction between diagnostic and interactive controls (D/I) proposed by Simons (1995, 2000) to tackle research questions on complex control situations involving both...

Purpose – The purpose of this paper is to focus on a supply chain (SC) simulation of all its management processes by means of a multi‐agent system (MAS). Design/methodology/approach – Nowadays, the company must develop its activity in an environment characterized by: globalization, hard...

Purpose – The aims of the paper are to: present a theoretical framework for analysing the functioning and consequences of control systems; understand and compare the structure and impact of control systems on two Italian public administrations also in relation to possible situations of crisis...

Purpose – Inter‐firm relationships are increasingly being adopted as competitive tools. However, the challenges created by these relationships for the design and use of management control systems (MCS) have been well documented. The purpose of this paper is to provide a review of the...

Purpose – By observations of what managers do with the balanced scorecard (BSC), the purpose of the paper is to discuss how further empirical research may be advanced, which differentiates more clearly what we study when exploring BSC work. Design/methodology/approach – The paper is based on...

Purpose The purpose of this paper is to examine the phenomenon of activity-based working (ABW), an office design and management system that has emerged in the past 20 years. It investigates its manifest and underlying agendas with a view to determining its degree of cost management focus and...