Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung

2007 - 2026

Current editor(s): Thomas Günther

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Volume 37, issue 2, 2026

A rising tide of operational risk: new directions for management control research on core and novel risks pp. 285-294

Sebastian Oelrich and Sergeja Slapničar

Foreign bribery and corruption controls: financial benefits from corruption in forty-four host countries pp. 295-332

Leyla Orudzheva, Manjula S. Salimath and Robert Pavur

Operating the boundary system: A case study of Anti-Money Laundering risk management in a bank pp. 333-357

Amalie Ringgaard, Per Nikolaj Bukh and Niels Sandalgaard

Cyber risk management: an illusion of a risk-based approach pp. 359-394

Sergeja Slapničar, Micheal Axelsen and Marc Eulerich

Managing operational risks in public private partnerships (PPPs): social capital and management control systems (MCS) perspectives pp. 395-425

S. A. C. L. Senarath, N. Subramaniam and Z. Gong

Navigating product risk: the role of innovation culture and product governance pp. 427-469

Yuyu Zhang, Zheyu Zoey Lu and Xiaohua Stephen Wu

Volume 37, issue 1, 2026

The impact of digital technology on management accounting and control pp. 1-13

Paula Dirks, Klaus Möller, Utz Schäffer and Frank Verbeeten

Of light and shadow: uncovering simultaneous opportunities and threats from business analytics for management control departments and avenues for future research pp. 15-73

Xenia Boerner

Exploring the determinants and performance effects of digital dashboard use by management accountants pp. 75-110

Robert Rieg

The use of big data analytics in performance management: the antecedents and role in enhancing performance measurement system effectiveness pp. 111-139

Thanh Phan and Kevin Baird

The impact of digitalization and organizational design choices on management control effectiveness: an information-processing perspective pp. 141-173

Nils Gimpl, Andreas Erich Wald, Ágnes Szukits and Ronald Gleich

Orchestrating the flow of information for decision making: new dynamics between management accountants and operational managers leveraging business intelligence & analytics systems pp. 175-207

Ilenia Ascani, Angelica Sardini, Marco Montemari and Maria Serena Chiucchi

The effects of disclosing an algorithm’s inner workings and analytic thinking on algorithm reliance pp. 209-250

Alexander Pinzger

The influence of artificial intelligence (AI) transparency on AI acceptance in managerial decision-making pp. 251-283

Gustavo Henrique Costa Souza, Claudio de Araujo Wanderley and Andson Braga de Aguiar

Volume 36, issue 3, 2025

Corporate governance mechanisms and financial distress: evidence from a meta-analytic perspective pp. 345-391

Muhammed Suhail Ps, Rishabh Goswami and Arun Kumar Gopalaswamy

Participatory budgeting implementation as institutional work: An Australian case study pp. 393-418

Ruichen Ma, Sarath Lal Ukwatte Jalathge and Dessalegn Mihret

Unveiling the wolf in sheep’s clothing: the double-edged sword of voluntary CSR disclosures on internal control quality pp. 419-457

Xiaojie Wu and Qing Hui

The peer effect of cost stickiness: evidence from China pp. 459-489

Shengzhao Liang

Volume 36, issue 2, 2025

Sustainability integration in management control systems: evidence from a developing country pp. 163-204

Udani Chathurika Edirisinghe, Md Moazzem Hossain and Manzurul Alam

Industry differences and their influence on why companies retain cash: the impact of the COVID-19 pandemic pp. 205-267

Efstathios Magerakis

How to conduct effective risk culture assessments pp. 269-314

Niclas Dürst and Jennifer Kunz

Navigating competing goals: examining the paradox mindset’s influence on the relationship between participative budgeting and performance pp. 315-344

Manuela S. Macinati and Marco Giovanni Rizzo

Volume 36, issue 1, 2025

Management accountants’ roles and management controls in hospitals at times of strain — Experiences during the Corona pandemic pp. 1-30

Jennifer Kunz, Laura Brix, Roberta Di Carlo and Jens O. Brunner

Navigating logic multiplicity: How middle managers mobilize management controls in Vietnamese universities pp. 31-79

Binh Bui, Duc Phan and Hien Hoang

Performance shortfall condition and environmental, social, governance performance: Does economic policy uncertainty and national culture matter? pp. 81-132

Ranjan DasGupta and Arup Roy

The effect of control justification on employees’ in-role and extra-role behaviors pp. 133-161

Yunshil Cha and Bernard Wong-On-Wing

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