We examine the extent to which broad-scope management control systems (MCS) mitigate the negative impact of COVID-19 on investor and shareholder expectations under the assumption that managers use this accounting information to increase their breadth of vision in managerial decision-making. Our...

Purpose: The purpose of this paper is to analyze the influence of online hotel reviews (OHRs) on the fit between strategy and use of the management control system (MCS) in small- and medium-sized hotels in Brazil. The study analyzed the influence of the variable OHR on the fit between the...

Purpose: The purpose of this paper is to analyze the effect of management accounting and control systems (MACS) on environmental innovation practices and operational performance. Specifically, this study relies on Simons’ levers of control (LOC) framework to investigate how managers implement...

Purpose: The authors examine the extent to which a controller's involvement in project functions (namely definition and scope, organization, constraints management and risk management) cascades down to project performance. Design/methodology/approach: The authors test the study’s framework...

This study examines the impact of employees' perceptions of management control systems (MCS) as a threat in two forms of misconduct: deliberate ignorance and workplace deviance. Drawing on the theory of cognitive dissonance, we predict that a perceived threat is associated with a decrease in...

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...

We study if debt pressures drive the use of interactive management accounting and control systems (MACS) and its consequences. We build on Simons (1990) and argue that financing pressures can threaten strategic investment. To alleviate debt pressures and reduce information asymmetries with...

This paper aims to determine the extent to which employee demographic characteristics (gender, age, tenure and professional group) predict an employee’s decision to participate in deviant workplace behavior. We conduct a quantitative field study consisting in a survey of 113 clinical and...