Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung

2007 - 2024

Current editor(s): Thomas Günther

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Volume 35, issue 4, 2024

Transparency in performance measurement systems: an exploration of rationales and diverging perceptions in the hospital setting pp. 467-507

Maik Lachmann, Rouven Trapp and Felix Wenger

Annual budgets and rolling budgets use in UK and Australian firms pp. 509-561

Alnoor Bhimani, Prabhu Sivabalan, Kazbi Soonawalla and James Wakefield

Resilience-oriented management control systems: a systematic review of the relationships between organizational resilience and management control systems pp. 563-620

Max M. Weber, Burkhard Pedell and Peter G. Rötzel

Balancing family and business goals: how management control systems shape strategic capabilities in family CEO-led firms pp. 621-654

Mohamed M. M. Ahmed

Volume 35, issue 3, 2024

When deviants talk: the role of Dark Triad traits and moral reasoning in whistleblowing pp. 333-369

Sebastian Oelrich and Anne Chwolka

Local party committee and labor cost asymmetry pp. 371-403

Yuwen Cai, Nijat Hajikhanov, Thomas Kaspereit and Anke Müßig

Assessment of factors affecting agency cost in M&A context: a systematic literature review pp. 405-435

Prateek Nanda and Arun Kumar Gopalaswamy

The effect of decision recommendations and approval expectations on directors’ decision control: an experimental investigation of anchoring effects pp. 437-465

Gavin Nicholson and Abdallah Bader Mahmoud Al-Zoubi

Volume 35, issue 2, 2024

Recent developments of the Journal of Management Control pp. 199-206

Thomas Günther and F. H. M. Verbeeten

Cost management and working capital management: ebony and ivory in perfect harmony? pp. 207-233

Terje Berg, Emil Gustafsson and Ranik Raaen Wahlstrøm

Navigating frugality and creativity urgencies: the role of diagnostic use of budgets and goal clarity pp. 235-264

Ranjith Appuhami, Faruk Bhuiyan and Christina Boedker

Board gender diversity and corporate social performance: the moderating effect of family firms pp. 265-301

Asma Houcine and Imen Derouiche

The effect of Porter’s competitive forces on competitive advantage and organisational performance and the moderating role of management accounting practices pp. 303-332

Kevin Baird, Nuraddeen Nuhu and Lu Jiao

Volume 35, issue 1, 2024

The integration of risk into management control systems: towards a deeper understanding across multiple levels of analysis pp. 1-16

Martin R. W. Hiebl

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 pp. 17-58

Julia Eichholz, Nicole Hoffmann and Anja Schwering

The role of enterprise risk management in enabling organisational resilience: a case study of the Swedish mining industry pp. 59-108

Aynaz Monazzam and Jason Crawford

Risk management during the COVID-19 crisis: insights from an exploratory case study of medium-sized family businesses pp. 109-135

Julia Riepl, Christine Mitter and Michael Kuttner

The integration of performance management and risk management in the public sector: an empirical case pp. 137-163

E. Bracci, A. Bruno, G. D’Amore and R. Ievoli

More certainty in uncertainty: a special life-cycle approach for management decisions in volatile markets pp. 165-197

Marcel Röser

Volume 34, issue 4, 2023

Core and periphery dynamics of budget evaluation during crisis: the evolution of an impromptu solution pp. 411-434

Michelle Carr and Matthias Beck

The associations between management control systems, organisational capabilities and performance pp. 435-462

Thanh Phan, Kevin Baird, Mohammed Bhuyan and Amy Tung

A theory of management control packages and organizational identity pp. 463-488

Toshiaki Wakabayashi

The role of informal controls in a green innovative setting: evidence from Brazilian AgTechs pp. 489-522

Anderson Betti Frare and Ilse Maria Beuren

Volume 34, issue 3, 2023

A holistic view on the opportunities and threats of normative control: a literature review pp. 275-316

Louise Colling and Kim Ceulemans

Trust-based management control in inter-organizational relationships pp. 317-346

Kristian Waerness, Elsa Solstad and Bernt Arne Bertheussen

Complementing family firm and managerial views of doing business through management accounting tools pp. 347-376

Antonio Leotta, Carmela Rizza and Daniela Ruggeri

An exploratory analysis of incentive packages and managerial performance pp. 377-409

Iryna Alves and Sofia M. Lourenço

Volume 34, issue 2, 2023

The moderating effect of corporate size on the relationship between prospector strategy and management accounting practices pp. 135-165

Federica Palazzi, Francesca Sgrò, Massimo Ciambotti, Nick Bontis and Lorenzo Gelsomini

The mediating role of levers of controls on the association between sustainable leadership and organisational resilience pp. 167-200

Kevin Baird, Sophia Su and Rahat Munir

The effect of nonfinancial performance measures, absorptive capacity, and organizational learning on innovation performance pp. 201-233

Vincent K. Chong, Lokman Mia, John Sands and Zhichao Alex Wang

Cost stickiness and firm value pp. 235-273

Mabel D Costa and Ahsan Habib

Volume 34, issue 1, 2023

“Breaking news” from the Journal of Management Control: changes of editors, editorial board members, journal rankings and Best Reviewer Awards 2022 pp. 1-7

Frank H. M. Verbeeten and Thomas W. Guenther

A literature review on the impact of digitalisation on management control pp. 9-65

Jochen Fähndrich

On interim performance evaluations and interdependent period outcomes pp. 67-108

Christian Lukas

Management control systems and innovation: a case study grounded in institutional theory pp. 109-133

Rúben Silva Barros and Ana Maria Dias Simões da Costa Ferreira

Volume 33, issue 4, 2022

Controls and performance: assessing the mediating role of creativity and collegiality pp. 449-482

Sophia Su, Kevin Baird and Amy Tung

Moderating effect of carbon accounting systems on strategy and carbon performance: a CDP analysis pp. 483-524

Binh Bui, Muhammad Nurul Houqe and Muhammad Kaleem Zahir-ul-Hassan

Effects of algorithmic control on power asymmetry and inequality within organizations pp. 525-544

Mehdi Barati and Bahareh Ansari

The effect of internal control quality on real and accrual-based earnings management: evidence from France pp. 545-567

Mounia Boulhaga, Abdelfettah Bouri and Hany Elbardan

Volume 33, issue 3, 2022

The use of management controls in different cultural regions: an empirical study of Anglo-Saxon, Germanic and Nordic practices pp. 273-334

Teemu Malmi, David S. Bedford, Rolf Brühl, Johan Dergård, Sophie Hoozée, Otto Janschek and Jeanette Willert

The link between corporate sustainability and willingness to invest: new evidence from the field of ethical investments pp. 335-369

Volker Lingnau, Florian Fuchs and Florian Beham

The association between the interactive and diagnostic use of financial and non-financial performance measures with individual creativity: The mediating role of perceived fairness pp. 371-402

Nuraddeen Abubakar Nuhu, Kevin Baird and Sophia Su

The illusion of data-driven decision making – The mediating effect of digital orientation and controllers’ added value in explaining organizational implications of advanced analytics pp. 403-446

Ágnes Szukits

Correction to: The use of non‑financial performance measures for managerial compensation: evidence from SMEs pp. 447-447

Iryna Alves and Sofia M. Lourenço

Volume 33, issue 2, 2022

Tribute to our reviewers: best reviewer awards 2021 pp. 145-149

Thomas W. Guenther and Frank H. M. Verbeeten

The use of non-financial performance measures for managerial compensation: evidence from SMEs pp. 151-187

Iryna Alves and Sofia M. Lourenço

In employees we Trust: Employee fraud in small businesses pp. 189-213

Radiah Othman and Rashid Ameer

Success factors for lean six sigma projects in healthcare pp. 215-240

Amrik Sohal, Tharaka Vass, Tristan Vasquez, Greg J. Bamber, Timothy Bartram and Pauline Stanton

Strategies for data analytics projects in business performance forecasting: a field study pp. 241-271

Maël Schnegg and Klaus Möller

Volume 33, issue 1, 2022

Can process accountability mitigate myopic biases? An experimental analysis pp. 1-26

Mina Ličen and Sergeja Slapničar

The associations between management control systems, market orientation and CSR use pp. 27-79

Faruk Bhuiyan, Kevin Baird and Rahat Munir

Realizing implementation through relational exchanges with top managers: the mediating role of middle managers’ divergent strategic behavior pp. 81-108

Samir L. Vaz, Anneloes M. L. Raes and Mariano L. M. Heyden

The moderating effect of board gender diversity on the relation between corporate social responsibility and firm value pp. 109-143

Yunyi Li, Charl de Villiers, Lina Zixuan Li and Leye Li