This study focuses on and gauges the dimensions of both management and strategic control. It also defines the variables that affect the management accounting practices which will consequently affect the firm performance through management and strategic control. This study uses cross-sectional...

This article deals with how to test for and evaluate interdependence among control practices in a management control system using structural equation modeling. Empirical research on the levers of control (LOC) framework is used as an example. In LOC research, a path model approach to...

Purpose Tremendous change has taken place in organisational structures, networks and strategy over the past 25 years. Yet, a strategic management framework developed 25 years ago has increased in popularity among researchers in the past decade. This paper aims to review how Simons’ Levers of...