Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung

2007 - 2024

Current editor(s): Thomas Günther

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Volume 32, issue 4, 2021

Do we (sufficiently) integrate practice into theory? pp. 435-437

Thomas W. Guenther and Frank H. M. Verbeeten

Banks’ risk culture and management control systems: A systematic literature review pp. 439-493

Jennifer Kunz and Mathias Heitz

Towards a better understanding on mitigating algorithm aversion in forecasting: an experimental study pp. 495-516

Markus Jung and Mischa Seiter

Management controls and team effectiveness: the mediating role of team structural empowerment pp. 517-558

Kevin Baird and Vicki Baard

Facilitating sustainability control in SMEs through the implementation of an environmental management system pp. 559-605

Leanne Johnstone

Volume 32, issue 3, 2021

The (continuing) impact of Covid-19: an editorial pp. 295-297

Thomas Guenther and Frank Verbeeten

The effect of negotiators’ role, leadership tone, and social value orientation on expected transfer prices: additional evidence pp. 299-332

Vincent K. Chong, Chanel Y. Loy, Isabel Z. Wang and David R. Woodliff

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 pp. 333-367

Walid Cheffi, Ahmed Abdel-Maksoud and Muhammad Omer Farooq

The relationship between subjectivity in managerial performance evaluation and the three dimensions of justice perception pp. 369-399

Thuy- Van Tran, Sinikka Lepistö and Janne Järvinen

Increasing the enabling use of performance measures: a longitudinal quasi natural experiment pp. 401-433

Thomas Borup Kristensen and Henrik Saabye

Volume 32, issue 2, 2021

Replication in experimental management accounting research - an editorial pp. 155-160

Alexander Brüggen, Victor Maas and Alexandra Van den Abbeele

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 pp. 161-195

Tim M. Lindquist and Alexandra Rausch

The role of information accuracy and justification in bonus allocations pp. 197-223

Tim Hermans, Martine Cools and Alexandra Van den Abbeele

A replication about cause–effect linkage benefits and managers’ strategic judgments pp. 225-251

Brian D. Knox

The effect of information transparency on capital budgeting with privately informed agents: a short research note pp. 253-268

Anthony D. Nikias, Steven T. Schwartz and Richard A. Young

The effect of enabling versus coercive performance measurement systems on procedural fairness and red tape pp. 269-294

Paula M. G. Veen-Dirks, Marijke C. Leliveld and Wesley Kaufmann

Volume 32, issue 1, 2021

Tribute to our reviewers: Best Reviewer Awards—An Editorial pp. 1-6

Thomas W. Guenther

Optimism and profit-based incentives in cost stickiness: an experimental study pp. 7-31

Komang Ayu Krisnadewi and Noorlailie Soewarno

Financial constraints and asymmetric cost behavior pp. 33-83

Mabel D. Costa, Ahsan Habib and Md. Borhan Uddin Bhuiyan

Corporate social responsibility and sustainability performance measurement systems: implications for organizational performance pp. 85-126

Kaveh Asiaei, Nick Bontis, Omid Barani and Ruzita Jusoh

Validation of the D&M IS success model in the context of accounting information system of the banking sector in the least developed countries pp. 127-153

Hamood Mohd. Al-Hattami

Volume 31, issue 4, 2020

Coming to a good end after a difficult Covid-19 driven year pp. 329-331

Thomas W. Guenther

Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings pp. 333-377

Patrick Velte and Martin Stawinoga

Managerial characteristics and budget use in festival organizations pp. 379-402

Per Ståle Knardal and Trond Bjørnenak

Packages or systems? Working capital management and financial performance among listed U.S. manufacturing firms pp. 403-450

Hakim Lyngstadaas

Employee empowerment, performance appraisal quality and performance pp. 451-474

Kevin Baird, Amy Tung and Sophia Su

Volume 31, issue 3, 2020

How should we deal with submissions from the Global South? An Editorial pp. 153-155

Thomas W. Guenther

Exploring the interface between management accounting and marketing: a literature review of customer accounting pp. 157-208

Kohsuke Matsuoka

Digital technology and changing roles: a management accountant’s dream or nightmare? pp. 209-238

Roy-Ivar Andreassen

Internal control through the lens of institutional work: a systematic literature review pp. 239-273

Oliver Henk

Psychology in management accounting and control research: an overview of the recent literature pp. 275-328

Lisa-Marie Wibbeke and Maik Lachmann

Volume 31, issue 1, 2020

Digitalization in management accounting and control: an editorial pp. 1-8

Klaus Möller, Utz Schäffer and Frank Verbeeten

Digital data and management accounting: why we need to rethink research methods pp. 9-23

Alnoor Bhimani

Digitization of the budgeting process: determinants of the use of business analytics and its effect on satisfaction with the budgeting process pp. 25-54

Mareike Bergmann, Christian Brück, Thorsten Knauer and Anja Schwering

Does design matter when visualizing Big Data? An empirical study to investigate the effect of visualization type and interaction use pp. 55-95

Lisa Perkhofer, Conny Walchshofer and Peter Hofer

Determinants of information system quality and data quality in management accounting pp. 97-121

Thorsten Knauer, Nicole Nikiforow and Sebastian Wagener

Big data and management control systems change: the case of an agricultural SME pp. 123-152

Gianluca Vitale, Sebastiano Cupertino and Angelo Riccaboni

Volume 30, issue 4, 2020

Challenges for a new decade of academic research: an editorial pp. 353-356

Thomas W. Guenther

A long-term bibliometric analysis of journals influencing management accounting and control research pp. 357-380

Marit Terese Balstad and Terje Berg

A strategy map’s effect on the feedback that middle managers pass along to upper management pp. 381-404

Brian D. Knox

Debiasing escalation of commitment: the effectiveness of decision aids to enhance de-escalation pp. 405-438

Christine R. Ohlert and Barbara E. Weißenberger

Configuring a profile-deviation-analysis to statistical test complementarity effects from balanced management control systems in a configurational fit approach pp. 439-475

Thomas Borup Kristensen and Henrik Nielsen

Volume 30, issue 3, 2019

Third mission: a challenge for scholars? An editorial pp. 247-249

Thomas W. Guenther

Coexistence of innovation and standardization: evidence from the lean environment of business process outsourcing pp. 251-286

Ewelina Zarzycka, Justyna Dobroszek, Lauri Lepistö and Sinikka Moilanen

Management accountants and ethical dilemmas: How to promote ethical intention? pp. 287-322

Tabea Franziska Hirth-Goebel and Barbara E. Weißenberger

Strategic thinking and accounting: potentials and pitfalls from a managerial perspective pp. 323-351

Pasi Aaltola

Volume 30, issue 2, 2019

Another good year for the Journal of Management Control: an editorial pp. 127-130

Thomas W. Guenther

Effective accounting processes: the role of formal and informal controls pp. 131-152

Thomas Gackstatter, Benedikt Müller-Stewens and Klaus Möller

Stages of management control in a large public organization: from top to frontline managers pp. 153-184

Carl Deschamps

Hybrid accountants in the age of the business partner: exploring institutional drivers in a mining company pp. 185-211

Bo Karlsson, Anders Hersinger and Monika Kurkkio

Strategy and innovation: the mediating role of management accountants and management accounting systems’ use pp. 213-246

Timur Pasch

Volume 30, issue 1, 2019

Management accounting and control for sustainability and strategic decision making pp. 1-4

Elaine Harris, Christian Herzig, Ivo Loo and Melina Manochin

Controlling for sustainability strategies: findings from research and directions for the future pp. 5-24

Biswaraj Ghosh, Christian Herzig and Musa Mangena

Theorising and conceptualising the sustainability control system for effective sustainability management pp. 25-64

Leanne Johnstone

The impact of sustainability in coffee production on consumers’ willingness to pay–new evidence from the field of ethical consumption pp. 65-93

Volker Lingnau, Florian Fuchs and Florian Beham

Understanding the behavioral gap: Why would managers (not) engage in CSR-related activities? pp. 95-126

Madeleine Feder and Barbara E. Weißenberger