The emerging Internet of Things (IoT) technologies could rationalize data processes from acquisition to decision making if future research is focused on the exact needs of industry. This article contributes to this field by examining and categorizing the applications available through IoT...

Purpose The role of management control is frequently emphasized in connection with inter-organizational relationships and value networks. For example, boundary-spanning cost and accounting control techniques have been studied in multifaceted empirical settings. The prevalence of such techniques...