The purpose of this paper is to increase our understanding of how enabling perceptions of new management controls (MCs) can be fostered. We present a case study of an acquisition where the acquirer faces pressure to impose rigid controls on the acquired firm, who, in turn faces a massive...

No concept of corporate management has spread as quickly in global business practice as the Balanced Scorecard (BSC) by Robert S. Kaplan and David P. Norton. This discussion paper examines its origins, theoretical foundation, practical distribution and key points of criticism in the literature a...

Organizations have repeatedly faced challenges due to disasters such as pandemics, economic or financial crises, and other unexpected events. One reason why some organizations cope more efficiently than others with such unforeseen circumstances might be found in their resilience design. However,...

We examine whether trust between the citizens in an acquirer’s country and those in a target’s country improves long-term synergistic gains in cross-border M&As. We find that acquirers’ announcement returns increase as trust increases. The result is robust to using a historical war as an...

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...

By understanding strategies as promises, this study investigates how management controls are implicated in organisations' strategising practice under continuous changes of external forces. Based on a historical case study of a New Zealand electricity firm, the study shows how multiple management...

Previous literature reveals contradictory results when evaluating the effect of outsourcing on organizational performance. In attempting to explain this contradiction, the existing research seems to have overlooked potential intermediate variables such as management accounting and control...

Research on management control systems has recognized that multiple management controls operate together in business practices. Also, some frameworks that combine various management controls together have been developed to capture business practices. However, research dealing with a combination...