Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung

2007 - 2026

Current editor(s): Thomas Günther

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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

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