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Content
June 2024, Volume 35, Issue 2
- 199-206 Recent developments of the Journal of Management Control
by Thomas Günther & F. H. M. Verbeeten - 207-233 Cost management and working capital management: ebony and ivory in perfect harmony?
by Terje Berg & Emil Gustafsson & Ranik Raaen Wahlstrøm - 235-264 Navigating frugality and creativity urgencies: the role of diagnostic use of budgets and goal clarity
by Ranjith Appuhami & Faruk Bhuiyan & Christina Boedker - 265-301 Board gender diversity and corporate social performance: the moderating effect of family firms
by Asma Houcine & Imen Derouiche - 303-332 The effect of Porter’s competitive forces on competitive advantage and organisational performance and the moderating role of management accounting practices
by Kevin Baird & Nuraddeen Nuhu & Lu Jiao
March 2024, Volume 35, Issue 1
- 1-16 The integration of risk into management control systems: towards a deeper understanding across multiple levels of analysis
by Martin R. W. Hiebl - 17-58 The role of risk management orientation and the planning function of budgeting in enhancing organizational resilience and its effect on competitive advantages during times of crises
by Julia Eichholz & Nicole Hoffmann & Anja Schwering - 59-108 The role of enterprise risk management in enabling organisational resilience: a case study of the Swedish mining industry
by Aynaz Monazzam & Jason Crawford - 109-135 Risk management during the COVID-19 crisis: insights from an exploratory case study of medium-sized family businesses
by Julia Riepl & Christine Mitter & Michael Kuttner - 137-163 The integration of performance management and risk management in the public sector: an empirical case
by E. Bracci & A. Bruno & G. D’Amore & R. Ievoli - 165-197 More certainty in uncertainty: a special life-cycle approach for management decisions in volatile markets
by Marcel Röser
December 2023, Volume 34, Issue 4
- 411-434 Core and periphery dynamics of budget evaluation during crisis: the evolution of an impromptu solution
by Michelle Carr & Matthias Beck - 435-462 The associations between management control systems, organisational capabilities and performance
by Thanh Phan & Kevin Baird & Mohammed Bhuyan & Amy Tung - 463-488 A theory of management control packages and organizational identity
by Toshiaki Wakabayashi - 489-522 The role of informal controls in a green innovative setting: evidence from Brazilian AgTechs
by Anderson Betti Frare & Ilse Maria Beuren
September 2023, Volume 34, Issue 3
- 275-316 A holistic view on the opportunities and threats of normative control: a literature review
by Louise Colling & Kim Ceulemans - 317-346 Trust-based management control in inter-organizational relationships
by Kristian Waerness & Elsa Solstad & Bernt Arne Bertheussen - 347-376 Complementing family firm and managerial views of doing business through management accounting tools
by Antonio Leotta & Carmela Rizza & Daniela Ruggeri - 377-409 An exploratory analysis of incentive packages and managerial performance
by Iryna Alves & Sofia M. Lourenço
June 2023, Volume 34, Issue 2
- 135-165 The moderating effect of corporate size on the relationship between prospector strategy and management accounting practices
by Federica Palazzi & Francesca Sgrò & Massimo Ciambotti & Nick Bontis & Lorenzo Gelsomini - 167-200 The mediating role of levers of controls on the association between sustainable leadership and organisational resilience
by Kevin Baird & Sophia Su & Rahat Munir - 201-233 The effect of nonfinancial performance measures, absorptive capacity, and organizational learning on innovation performance
by Vincent K. Chong & Lokman Mia & John Sands & Zhichao Alex Wang - 235-273 Cost stickiness and firm value
by Mabel D Costa & Ahsan Habib
March 2023, Volume 34, Issue 1
- 1-7 “Breaking news” from the Journal of Management Control: changes of editors, editorial board members, journal rankings and Best Reviewer Awards 2022
by Frank H. M. Verbeeten & Thomas W. Guenther - 9-65 A literature review on the impact of digitalisation on management control
by Jochen Fähndrich - 67-108 On interim performance evaluations and interdependent period outcomes
by Christian Lukas - 109-133 Management control systems and innovation: a case study grounded in institutional theory
by Rúben Silva Barros & Ana Maria Dias Simões da Costa Ferreira
December 2022, Volume 33, Issue 4
- 449-482 Controls and performance: assessing the mediating role of creativity and collegiality
by Sophia Su & Kevin Baird & Amy Tung - 483-524 Moderating effect of carbon accounting systems on strategy and carbon performance: a CDP analysis
by Binh Bui & Muhammad Nurul Houqe & Muhammad Kaleem Zahir-ul-Hassan - 525-544 Effects of algorithmic control on power asymmetry and inequality within organizations
by Mehdi Barati & Bahareh Ansari - 545-567 The effect of internal control quality on real and accrual-based earnings management: evidence from France
by Mounia Boulhaga & Abdelfettah Bouri & Hany Elbardan
September 2022, Volume 33, Issue 3
- 273-334 The use of management controls in different cultural regions: an empirical study of Anglo-Saxon, Germanic and Nordic practices
by Teemu Malmi & David S. Bedford & Rolf Brühl & Johan Dergård & Sophie Hoozée & Otto Janschek & Jeanette Willert - 335-369 The link between corporate sustainability and willingness to invest: new evidence from the field of ethical investments
by Volker Lingnau & Florian Fuchs & Florian Beham - 371-402 The association between the interactive and diagnostic use of financial and non-financial performance measures with individual creativity: The mediating role of perceived fairness
by Nuraddeen Abubakar Nuhu & Kevin Baird & Sophia Su - 403-446 The illusion of data-driven decision making – The mediating effect of digital orientation and controllers’ added value in explaining organizational implications of advanced analytics
by Ágnes Szukits - 447-447 Correction to: The use of non‑financial performance measures for managerial compensation: evidence from SMEs
by Iryna Alves & Sofia M. Lourenço
June 2022, Volume 33, Issue 2
- 145-149 Tribute to our reviewers: best reviewer awards 2021
by Thomas W. Guenther & Frank H. M. Verbeeten - 151-187 The use of non-financial performance measures for managerial compensation: evidence from SMEs
by Iryna Alves & Sofia M. Lourenço - 189-213 In employees we Trust: Employee fraud in small businesses
by Radiah Othman & Rashid Ameer - 215-240 Success factors for lean six sigma projects in healthcare
by Amrik Sohal & Tharaka Vass & Tristan Vasquez & Greg J. Bamber & Timothy Bartram & Pauline Stanton - 241-271 Strategies for data analytics projects in business performance forecasting: a field study
by Maël Schnegg & Klaus Möller
March 2022, Volume 33, Issue 1
- 1-26 Can process accountability mitigate myopic biases? An experimental analysis
by Mina Ličen & Sergeja Slapničar - 27-79 The associations between management control systems, market orientation and CSR use
by Faruk Bhuiyan & Kevin Baird & Rahat Munir - 81-108 Realizing implementation through relational exchanges with top managers: the mediating role of middle managers’ divergent strategic behavior
by Samir L. Vaz & Anneloes M. L. Raes & Mariano L. M. Heyden - 109-143 The moderating effect of board gender diversity on the relation between corporate social responsibility and firm value
by Yunyi Li & Charl de Villiers & Lina Zixuan Li & Leye Li
December 2021, Volume 32, Issue 4
- 435-437 Do we (sufficiently) integrate practice into theory?
by Thomas W. Guenther & Frank H. M. Verbeeten - 439-493 Banks’ risk culture and management control systems: A systematic literature review
by Jennifer Kunz & Mathias Heitz - 495-516 Towards a better understanding on mitigating algorithm aversion in forecasting: an experimental study
by Markus Jung & Mischa Seiter - 517-558 Management controls and team effectiveness: the mediating role of team structural empowerment
by Kevin Baird & Vicki Baard - 559-605 Facilitating sustainability control in SMEs through the implementation of an environmental management system
by Leanne Johnstone
September 2021, Volume 32, Issue 3
- 295-297 The (continuing) impact of Covid-19: an editorial
by Thomas Guenther & Frank Verbeeten - 299-332 The effect of negotiators’ role, leadership tone, and social value orientation on expected transfer prices: additional evidence
by Vincent K. Chong & Chanel Y. Loy & Isabel Z. Wang & David R. Woodliff - 333-367 CSR initiatives, organizational performance and the mediating role of integrating CSR into management control systems: Testing an inclusive model within SMEs in an emerging economy
by Walid Cheffi & Ahmed Abdel-Maksoud & Muhammad Omer Farooq - 369-399 The relationship between subjectivity in managerial performance evaluation and the three dimensions of justice perception
by Thuy-Van Tran & Sinikka Lepistö & Janne Järvinen - 401-433 Increasing the enabling use of performance measures: a longitudinal quasi natural experiment
by Thomas Borup Kristensen & Henrik Saabye
June 2021, Volume 32, Issue 2
- 155-160 Replication in experimental management accounting research - an editorial
by Alexander Brüggen & Victor S. Maas & Alexandra Van den Abbeele - 161-195 The impact of procedural and distributive justice on satisfaction and manufacturing performance: a replication of Lindquist (1995) with a focus on the importance of common metrics in experimental design
by Tim M. Lindquist & Alexandra Rausch - 197-223 The role of information accuracy and justification in bonus allocations
by Tim Hermans & Martine Cools & Alexandra Van den Abbeele - 225-251 A replication about cause–effect linkage benefits and managers’ strategic judgments
by Brian D. Knox - 253-268 The effect of information transparency on capital budgeting with privately informed agents: a short research note
by Anthony D. Nikias & Steven T. Schwartz & Richard A. Young - 269-294 The effect of enabling versus coercive performance measurement systems on procedural fairness and red tape
by Paula M. G. Veen-Dirks & Marijke C. Leliveld & Wesley Kaufmann
March 2021, Volume 32, Issue 1
- 1-6 Tribute to our reviewers: Best Reviewer Awards—An Editorial
by Thomas W. Guenther - 7-31 Optimism and profit-based incentives in cost stickiness: an experimental study
by Komang Ayu Krisnadewi & Noorlailie Soewarno - 33-83 Financial constraints and asymmetric cost behavior
by Mabel D. Costa & Ahsan Habib & Md. Borhan Uddin Bhuiyan - 85-126 Corporate social responsibility and sustainability performance measurement systems: implications for organizational performance
by Kaveh Asiaei & Nick Bontis & Omid Barani & Ruzita Jusoh - 127-153 Validation of the D&M IS success model in the context of accounting information system of the banking sector in the least developed countries
by Hamood Mohd. Al-Hattami
December 2020, Volume 31, Issue 4
- 329-331 Coming to a good end after a difficult Covid-19 driven year
by Thomas W. Guenther - 333-377 Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings
by Patrick Velte & Martin Stawinoga - 379-402 Managerial characteristics and budget use in festival organizations
by Per Ståle Knardal & Trond Bjørnenak - 403-450 Packages or systems? Working capital management and financial performance among listed U.S. manufacturing firms
by Hakim Lyngstadaas - 451-474 Employee empowerment, performance appraisal quality and performance
by Kevin Baird & Amy Tung & Sophia Su
September 2020, Volume 31, Issue 3
- 153-155 How should we deal with submissions from the Global South? An Editorial
by Thomas W. Guenther - 157-208 Exploring the interface between management accounting and marketing: a literature review of customer accounting
by Kohsuke Matsuoka - 209-238 Digital technology and changing roles: a management accountant’s dream or nightmare?
by Roy-Ivar Andreassen - 239-273 Internal control through the lens of institutional work: a systematic literature review
by Oliver Henk - 275-328 Psychology in management accounting and control research: an overview of the recent literature
by Lisa-Marie Wibbeke & Maik Lachmann
April 2020, Volume 31, Issue 1
- 1-8 Digitalization in management accounting and control: an editorial
by Klaus Möller & Utz Schäffer & Frank Verbeeten - 9-23 Digital data and management accounting: why we need to rethink research methods
by Alnoor Bhimani - 25-54 Digitization of the budgeting process: determinants of the use of business analytics and its effect on satisfaction with the budgeting process
by Mareike Bergmann & Christian Brück & Thorsten Knauer & Anja Schwering - 55-95 Does design matter when visualizing Big Data? An empirical study to investigate the effect of visualization type and interaction use
by Lisa Perkhofer & Conny Walchshofer & Peter Hofer - 97-121 Determinants of information system quality and data quality in management accounting
by Thorsten Knauer & Nicole Nikiforow & Sebastian Wagener - 123-152 Big data and management control systems change: the case of an agricultural SME
by Gianluca Vitale & Sebastiano Cupertino & Angelo Riccaboni
February 2020, Volume 30, Issue 4
- 353-356 Challenges for a new decade of academic research: an editorial
by Thomas W. Guenther - 357-380 A long-term bibliometric analysis of journals influencing management accounting and control research
by Marit Terese Balstad & Terje Berg - 381-404 A strategy map’s effect on the feedback that middle managers pass along to upper management
by Brian D. Knox - 405-438 Debiasing escalation of commitment: the effectiveness of decision aids to enhance de-escalation
by Christine R. Ohlert & Barbara E. Weißenberger - 439-475 Configuring a profile-deviation-analysis to statistical test complementarity effects from balanced management control systems in a configurational fit approach
by Thomas Borup Kristensen & Henrik Nielsen
October 2019, Volume 30, Issue 3
- 247-249 Third mission: a challenge for scholars? An editorial
by Thomas W. Guenther - 251-286 Coexistence of innovation and standardization: evidence from the lean environment of business process outsourcing
by Ewelina Zarzycka & Justyna Dobroszek & Lauri Lepistö & Sinikka Moilanen - 287-322 Management accountants and ethical dilemmas: How to promote ethical intention?
by Tabea Franziska Hirth-Goebel & Barbara E. Weißenberger - 323-351 Strategic thinking and accounting: potentials and pitfalls from a managerial perspective
by Pasi Aaltola
July 2019, Volume 30, Issue 2
- 127-130 Another good year for the Journal of Management Control: an editorial
by Thomas W. Guenther - 131-152 Effective accounting processes: the role of formal and informal controls
by Thomas Gackstatter & Benedikt Müller-Stewens & Klaus Möller - 153-184 Stages of management control in a large public organization: from top to frontline managers
by Carl Deschamps - 185-211 Hybrid accountants in the age of the business partner: exploring institutional drivers in a mining company
by Bo Karlsson & Anders Hersinger & Monika Kurkkio - 213-246 Strategy and innovation: the mediating role of management accountants and management accounting systems’ use
by Timur Pasch
April 2019, Volume 30, Issue 1
- 1-4 Management accounting and control for sustainability and strategic decision making
by Elaine Harris & Christian Herzig & Ivo Loo & Melina Manochin - 5-24 Controlling for sustainability strategies: findings from research and directions for the future
by Biswaraj Ghosh & Christian Herzig & Musa Mangena - 25-64 Theorising and conceptualising the sustainability control system for effective sustainability management
by Leanne Johnstone - 65-93 The impact of sustainability in coffee production on consumers’ willingness to pay–new evidence from the field of ethical consumption
by Volker Lingnau & Florian Fuchs & Florian Beham - 95-126 Understanding the behavioral gap: Why would managers (not) engage in CSR-related activities?
by Madeleine Feder & Barbara E. Weißenberger
December 2018, Volume 29, Issue 3
- 221-223 The cost and value of reviewing
by Thomas W. Guenther - 225-273 Asymmetric cost behavior in local public enterprises: exploring the public interest and striving for efficiency
by Shohei Nagasawa - 275-293 Linking deviation with innovation: behavioral effects of management control through the lens of a theory of deviance
by Gabriele Faßauer - 295-325 Reliance on the internal auditors’ work: experiences of Swedish external auditors
by Daniela Argento & Timurs Umans & Patricia Håkansson & Annika Johansson - 327-360 The role of rolling forecasting in budgetary control systems: reactive and proactive types of planning
by Tiina Henttu-Aho - 361-397 An empirical analysis of the curvilinear relationship between slack and firm performance
by Josep M. Argilés-Bosch & Josep Garcia-Blandón & Diego Ravenda & Mónica Martínez-Blasco
August 2018, Volume 29, Issue 2
- 91-92 The richness of management control research
by Utz Schäffer - 93-113 Performance measurement, cognitive dissonance and coping strategies: exploring individual responses to NPM-inspired output control
by Berend van der Kolk & Wesley Kaufmann - 115-159 Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature
by Christian Daumoser & Bernhard Hirsch & Matthias Sohn - 161-181 Have estimates of cost stickiness changed across listing cohorts?
by Thomas R. Loy & Sven Hartlieb - 183-220 Tasks, interaction and role perception of management accountants: evidence from Germany
by Robert Rieg
March 2018, Volume 29, Issue 1
- 1-4 Farewell to Wolfgang and Carl-Christian, welcome to Alexandra: change of editors in the Journal of Management Control: an editorial
by Thomas W. Guenther - 5-36 Belief systems and business strategy in a privatized kibbutz factory
by Yaffa Moskovich - 37-61 A matrix approach to valuation and performance measurement based on accounting information considering different financing policies
by Dirk Beyer - 63-89 Between cost and benefit: investigating effects of cost management control systems on cost efficiency and organisational performance
by Ulf Diefenbach & Andreas Wald & Ronald Gleich
February 2018, Volume 28, Issue 4
- 377-381 Management control in family firms: a guest editorial
by Martin R. W. Hiebl & Martin Quinn & Justin B. Craig & Ken Moores - 383-416 The use of value-based management in family firms
by Christian Brück & Jonas Ludwig & Anja Schwering - 417-456 Family-controlled businesses and management control: the framing of “shareholder-oriented” practices
by Andrea Dello Sbarba & Alessandro Marelli - 457-502 Performance measurement systems in small and medium-sized enterprises and family firms: a systematic literature review
by Anja Heinicke - 503-528 The institutionalization of management accounting tools in family firms: the relevance of multiple logics
by Carmela Rizza & Daniela Ruggeri - 529-546 Future research on management accounting and control in family firms: suggestions linked to architecture, governance, entrepreneurship and stewardship
by Martin Quinn & Martin R. W. Hiebl & Ken Moores & Justin B. Craig
October 2017, Volume 28, Issue 3
- 245-249 Social and ethical issues in management accounting and control: an editorial
by Jan Endrikat & Frank Hartmann & Philipp Schreck - 251-274 Relationship of corporate social responsibility disclosure on information asymmetry and the cost of capital
by Anne Michaels & Michael Grüning - 275-320 Integrated reporting: The current state of empirical research, limitations and future research implications
by Patrick Velte & Martin Stawinoga - 321-345 In female supervisors male subordinates trust!? An experiment on supervisor and subordinate gender and the perceptions of tight control
by Tobias Johansson & Gabriella Wennblom - 347-376 The benefits of doing good: a meta-analysis of corporate philanthropy business outcomes and its implications for management control
by Frederik Plewnia & Edeltraud Guenther
May 2017, Volume 28, Issue 2
- 133-136 Rigor, relevance and open-mindedness: the strategy of the journal of management control
by Thomas W. Guenther - 137-156 The case of partial least squares (PLS) path modeling in managerial accounting research
by Christian Nitzl & Wynne W. Chin - 157-201 Performance in new product development: a comprehensive framework, current trends, and research directions
by Benedikt Müller-Stewens & Klaus Möller - 203-225 Accounting information system innovation in interfirm relationships
by Daniela Ruggeri & Carmela Rizza - 227-243 Improving environmental management accounting: how to use statistics to better determine energy consumption
by Björn Christensen & Alexander Himme
February 2017, Volume 28, Issue 1
- 1-4 Innovation and management control
by Andrea Fried & Uwe Götze & Klaus Möller & Paulo Pecas - 5-40 Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation
by Andrea Fried - 41-79 Tensions at the intersection of management control and innovation: a literature review
by Eva Lövstål & Anne-Marie Jontoft - 81-106 The role of financial control in new product development: empirical insights into project managers’ experiences
by Emmi Tervala & Teemu Laine & Tuomas Korhonen & Petri Suomala - 107-132 Personnel- and action control in gazelle companies in Sweden
by Ossi Pesämaa
November 2016, Volume 27, Issue 4
- 289-291 The role of practice: Object of analysis, permanent burden or source of inspiration?
by Thomas W. Guenther - 293-322 Interactive budgeting, product innovation, and firm performance: empirical evidence from Finnish firms
by Erkki K. Laitinen & Aapo Länsiluoto & Soila Salonen - 323-350 Management control systems and student performance in Norwegian primary education: an exploratory case study
by Liv Bente Hannevik Friestad - 351-369 Considering real options in short-term decision making
by Nils Crasselt & Christian Lohmann - 371-404 Management control systems and organizational ambidexterity
by Stefanie Gschwantner & Martin R. W. Hiebl
May 2016, Volume 27, Issue 2
- 121-127 Managers and management control systems in the strategy process
by Marko Reimer & Sebastiaan Van Doorn & Mariano L. M. Heyden - 129-154 Strategy implementation through hierarchical couplings in a management control package: an explorative case study
by Berend Van der Kolk & Tom Schokker - 155-179 Delegation of strategic decision-making authority to middle managers
by Martin Guggenberger & Anna Rohlfing-Bastian - 181-204 Innovative management control systems in knowledge work: a middle manager perspective
by Carlos Martin-Rios - 205-249 Exploring strategic planning outcomes: the influential role of top versus middle management participation
by Thomas Schaefer & Thomas Guenther - 251-280 Fostering strategic renewal: monetary incentives, merit-based promotions, and engagement in autonomous strategic action
by Stefan Linder - 281-287 “Where the rubber hits the road”: a panel discussion on management control systems at the middle management level
by Marko Reimer & Sebastiaan Van Doorn & Mariano L. M. Heyden
February 2016, Volume 27, Issue 1
- 1-5 Reviewer Capital: Hidden intangible resources
by Thomas Günther - 1-5 Reviewer Capital: Hidden intangible resources
by Thomas W. Günther - 7-32 Levers of enterprise security control: a study on the use, measurement and value contribution
by Jürgen Harrer & Andreas Wald - 33-60 Does low-carbon supply chain management reduce greenhouse gas emissions more effectively than existing environmental initiatives? An empirical analysis of Japanese manufacturing firms
by Kimitaka Nishitani & Katsuhiko Kokubu & Takehisa Kajiwara - 33-60 Does low-carbon supply chain management reduce greenhouse gas emissions more effectively than existing environmental initiatives? An empirical analysis of Japanese manufacturing firms
by Kimitaka Nishitani & Katsuhiko Kokubu & Takehisa Kajiwara - 61-88 Business model analysis using computational modeling: a strategy tool for exploration and decision-making
by Stefan N. Groesser & Niklas Jovy - 61-88 Business model analysis using computational modeling: a strategy tool for exploration and decision-making
by Stefan Groesser & Niklas Jovy - 89-119 Factors influencing strategy implementation decisions: an evaluation of a balanced scorecard cockpit, intelligence, and knowledge
by Jürgen Strohhecker - 89-119 Factors influencing strategy implementation decisions: an evaluation of a balanced scorecard cockpit, intelligence, and knowledge
by Jürgen Strohhecker
October 2015, Volume 26, Issue 4
- 275-277 Risk management and business valuation in M&A transactions: editorial
by Thorsten Knauer & Zhichuan Li & Friedrich Sommer & Arnt Wöhrmann - 279-316 Contract design as a risk management tool in corporate acquisitions: theoretical foundations and empirical evidence
by Nils Patschureck & Friedrich Sommer & Arnt Wöhrmann - 317-345 Wealth creation of mergers in downturn markets
by Ulrich Erxleben & Dirk Schiereck - 347-376 Challenging the payment effect in bank-financed takeovers
by Mario Fischer - 377-403 The performance of mergers and acquisitions in emerging capital markets: new angle
by Svetlana Grigorieva & Tatiana Petrunina
August 2015, Volume 26, Issue 2
- 95-98 Simulation in management accounting and management control: editorial
by Paolo Pellizzari & Friederike Wall - 99-104 Using simulation methods in accounting research
by Eva Labro - 105-129 Simulation-based research in management accounting and control: an illustrative overview
by Stephan Leitner & Friederike Wall - 131-155 Improving simulation model analysis and communication via design of experiment principles: an example from the simulation-based design of cost accounting systems
by Sina Hocke & Matthias Meyer & Iris Lorscheid - 157-191 The optimality of full-cost pricing: a simulation analysis of the price-adjustment dynamics
by Graziano Coller & Paolo Collini - 193-224 Dynamics of value-based management: does shareholder value cause short-termism?
by Robert Rieg - 225-248 Combining system dynamics modelling and management control systems to support strategic learning processes in SMEs: a Dynamic Performance Management approach
by Federico Cosenz & Lidia Noto - 249-273 Use of Monte Carlo simulation: an empirical study of German, Austrian and Swiss controlling departments
by Cathérine Grisar & Matthias Meyer
April 2015, Volume 26, Issue 1
- 1-4 Another step forward: further development of the journal of management control: editorial
by Thomas Guenther - 5-26 Investigating management control configurations using qualitative comparative analysis: an overview and guidelines for application
by David Bedford & Mikko Sandelin - 27-49 Managerial incentives for capacity investment decisions
by Christian Lohmann - 51-80 Beating the base-rate fallacy: an experimental approach on the effectiveness of different information presentation formats
by Christine Ohlert & Barbara Weißenberger - 81-94 Budgetary slack under budget-based incentive schemes—the behavioral impact of social preferences, organizational justice, and moral disengagement
by Thomas Liessem & Ivo Schedlinsky & Anja Schwering & Friedrich Sommer
October 2014, Volume 25, Issue 2
- 77-79 Corporate governance reforms and management control
by Carl-Christian Freidank & Toomas Haldma & Patrick Velte - 81-117 Audit committee composition and effectiveness: a review of post-SOX literature
by Mahfuja Malik - 119-133 Say-on-Pay: an empirical investigation of voting likelihood and voting behavior in German Prime Standard companies
by Marc Eulerich & Artur Kalinichenko & Jochen Theis - 135-164 Development toward integrated reporting, and its impact on corporate governance: a two-dimensional approach to accounting with reference to the German two-tier system
by Inge Wulf & Jens Niemöller & Natalia Rentzsch
January 2007, Volume 17, Issue 4
- 461-462 Kontrolle von Mehrheitsbeteiligungen in börsennotierten Management-Holdings
by Markus Eckey & Utz Schäffer