Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung

2007 - 2026

Current editor(s): Thomas Günther

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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

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