This study contributes to the literature by addressing the role of trust and control in public sector settings in which several organizations cooperate; its aim is to advance the understanding of trust and control in relations in which several parties are involved. The empirical study presented...

We study the use of performance measurement systems in the public sector. We hypothesize that the way in which these systems are being used affects organizational performance, and that these performance effects depend on contractibility. Contractibility encompasses clarity of goals, the ability...

The paper theorizes how a new actor of a firm can drive the institutionalization of a new role for management accountants. Drawing on institutional theory and using insights from a single case study in a German manufacturing firm, the paper analyses the institutionalization of the so-called...

Carbon reduction programs and corporate emissions reporting have expanded rapidly across firms in response to climate change and global warming. This development is partly driven by institutional demands and partly by value creation considerations. The consequences of these developments for...

We examine the effects of pressures from client management and the audit firm's own management control systems (MCS) on auditors' willingness to accept an aggressive accounting that is preferred by client management. We find that auditors perceiving more pressure from client management to accept...

This article is intended to help us document the innovation, evolution and the adoption of a variety of relatively new management accounting techniques and practices in organisations. In doing so, the article first reviews the introduction of management accounting techniques of the past few...

Two fundamental options exist for management accounting system (MAS) design: Either financial records can be used as a database for management accounting (integrated accounting system design), or the MAS can be based upon a separate system, i.e., a third set of books beside financial and tax...

Der Beitrag beschreibt die Konzeption von BI als integrierten Gesamtansatz, veranschaulicht das Potenzial für eine innovative Nutzung von Informationen zur Erreichung von Wettbewerbsvorteilen und gibt einen Überblick über ausgewählte zukünftige Entwicklungen und Trends.

With the purpose of explaining professional audit costs in Swedish municipalities, we hypothesised that audit costs are partly driven by various signalling and monitoring incentives in order to manage stakeholder relationships. Our model of the determinants of audit costs was tested on data from...