This paper is concerned with the relationship between strategy, management control systems (MCS) and innovation. MCS are described in terms of a package of controls comprising social networking, organic innovative culture and formal controls. We develop a path model that proposes that product...

A current issue of potential concern in theory-based management accounting research is the extent to which endogeneity limits the validity of empirical testing of models. This paper aims to stimulate debate as to the meaning of endogeneity as it applies to (management) accounting research. The...

There have been many approaches that have sought to identify the principles of best practice organizational management. The Horizontal Organization (HO) has been proposed as a method that draws on ideas from marketing, production, organizational behaviour and human resource management. It...