Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung

2007 - 2024

Current editor(s): Thomas Günther

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Volume 29, issue 3, 2018

The cost and value of reviewing pp. 221-223

Thomas W. Guenther

Asymmetric cost behavior in local public enterprises: exploring the public interest and striving for efficiency pp. 225-273

Shohei Nagasawa

Linking deviation with innovation: behavioral effects of management control through the lens of a theory of deviance pp. 275-293

Gabriele Faßauer

Reliance on the internal auditors’ work: experiences of Swedish external auditors pp. 295-325

Daniela Argento, Timurs Umans, Patricia Håkansson and Annika Johansson

The role of rolling forecasting in budgetary control systems: reactive and proactive types of planning pp. 327-360

Tiina Henttu-Aho

An empirical analysis of the curvilinear relationship between slack and firm performance pp. 361-397

Josep M. Argilés-Bosch, Josep Garcia-Blandón, Diego Ravenda and Monica Martinez-Blasco

Volume 29, issue 2, 2018

The richness of management control research pp. 91-92

Utz Schäffer

Performance measurement, cognitive dissonance and coping strategies: exploring individual responses to NPM-inspired output control pp. 93-113

Berend van der Kolk and Wesley Kaufmann

Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature pp. 115-159

Christian Daumoser, Bernhard Hirsch and Matthias Sohn

Have estimates of cost stickiness changed across listing cohorts? pp. 161-181

Thomas R. Loy and Sven Hartlieb

Tasks, interaction and role perception of management accountants: evidence from Germany pp. 183-220

Robert Rieg

Volume 29, issue 1, 2018

Farewell to Wolfgang and Carl-Christian, welcome to Alexandra: change of editors in the Journal of Management Control: an editorial pp. 1-4

Thomas W. Guenther

Belief systems and business strategy in a privatized kibbutz factory pp. 5-36

Yaffa Moskovich

A matrix approach to valuation and performance measurement based on accounting information considering different financing policies pp. 37-61

Dirk Beyer

Between cost and benefit: investigating effects of cost management control systems on cost efficiency and organisational performance pp. 63-89

Ulf Diefenbach, Andreas Wald and Ronald Gleich

Volume 28, issue 4, 2018

Management control in family firms: a guest editorial pp. 377-381

Martin R. W. Hiebl, Martin Quinn, Justin B. Craig and Ken Moores

The use of value-based management in family firms pp. 383-416

Christian Brück, Jonas Ludwig and Anja Schwering

Family-controlled businesses and management control: the framing of “shareholder-oriented” practices pp. 417-456

Andrea Dello Sbarba and Alessandro Marelli

Performance measurement systems in small and medium-sized enterprises and family firms: a systematic literature review pp. 457-502

Anja Heinicke

The institutionalization of management accounting tools in family firms: the relevance of multiple logics pp. 503-528

Carmela Rizza and Daniela Ruggeri

Future research on management accounting and control in family firms: suggestions linked to architecture, governance, entrepreneurship and stewardship pp. 529-546

Martin Quinn, Martin R. W. Hiebl, Ken Moores and Justin B. Craig

Volume 28, issue 3, 2017

Social and ethical issues in management accounting and control: an editorial pp. 245-249

Jan Endrikat, Frank Hartmann and Philipp Schreck

Relationship of corporate social responsibility disclosure on information asymmetry and the cost of capital pp. 251-274

Anne Michaels and Michael Grüning

Integrated reporting: The current state of empirical research, limitations and future research implications pp. 275-320

Patrick Velte and Martin Stawinoga

In female supervisors male subordinates trust!? An experiment on supervisor and subordinate gender and the perceptions of tight control pp. 321-345

Tobias Johansson and Gabriella Wennblom

The benefits of doing good: a meta-analysis of corporate philanthropy business outcomes and its implications for management control pp. 347-376

Frederik Plewnia and Edeltraud Guenther

Volume 28, issue 2, 2017

Rigor, relevance and open-mindedness: the strategy of the journal of management control pp. 133-136

Thomas W. Guenther

The case of partial least squares (PLS) path modeling in managerial accounting research pp. 137-156

Christian Nitzl and Wynne W. Chin

Performance in new product development: a comprehensive framework, current trends, and research directions pp. 157-201

Benedikt Müller-Stewens and Klaus Möller

Accounting information system innovation in interfirm relationships pp. 203-225

Daniela Ruggeri and Carmela Rizza

Improving environmental management accounting: how to use statistics to better determine energy consumption pp. 227-243

Björn Christensen and Alexander Himme

Volume 28, issue 1, 2017

Innovation and management control pp. 1-4

Andrea Fried, Uwe Götze, Klaus Möller and Paulo Pecas

Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation pp. 5-40

Andrea Fried

Tensions at the intersection of management control and innovation: a literature review pp. 41-79

Eva Lövstål and Anne-Marie Jontoft

The role of financial control in new product development: empirical insights into project managers’ experiences pp. 81-106

Emmi Tervala, Teemu Laine, Tuomas Korhonen and Petri Suomala

Personnel- and action control in gazelle companies in Sweden pp. 107-132

Ossi Pesämaa

Volume 27, issue 4, 2016

The role of practice: Object of analysis, permanent burden or source of inspiration? pp. 289-291

Thomas W. Guenther

Interactive budgeting, product innovation, and firm performance: empirical evidence from Finnish firms pp. 293-322

Erkki K. Laitinen, Aapo Länsiluoto and Soila Salonen

Management control systems and student performance in Norwegian primary education: an exploratory case study pp. 323-350

Liv Bente Hannevik Friestad

Considering real options in short-term decision making pp. 351-369

Nils Crasselt and Christian Lohmann

Management control systems and organizational ambidexterity pp. 371-404

Stefanie Gschwantner and Martin R. W. Hiebl

Volume 27, issue 2, 2016

Managers and management control systems in the strategy process pp. 121-127

Marko Reimer, Sebastiaan Van Doorn and Mariano L. M. Heyden

Strategy implementation through hierarchical couplings in a management control package: an explorative case study pp. 129-154

Berend Van der Kolk and Tom Schokker

Delegation of strategic decision-making authority to middle managers pp. 155-179

Martin Guggenberger and Anna Rohlfing-Bastian

Innovative management control systems in knowledge work: a middle manager perspective pp. 181-204

Carlos Martin-Rios

Exploring strategic planning outcomes: the influential role of top versus middle management participation pp. 205-249

Thomas Schaefer and Thomas Guenther

Fostering strategic renewal: monetary incentives, merit-based promotions, and engagement in autonomous strategic action pp. 251-280

Stefan Linder

“Where the rubber hits the road”: a panel discussion on management control systems at the middle management level pp. 281-287

Marko Reimer, Sebastiaan Van Doorn and Mariano L. M. Heyden

Volume 27, issue 1, 2016

Reviewer Capital: Hidden intangible resources pp. 1-5

Thomas W. Günther

Reviewer Capital: Hidden intangible resources pp. 1-5

Thomas Günther

Levers of enterprise security control: a study on the use, measurement and value contribution pp. 7-32

Jürgen Harrer and Andreas Wald

Does low-carbon supply chain management reduce greenhouse gas emissions more effectively than existing environmental initiatives? An empirical analysis of Japanese manufacturing firms pp. 33-60

Kimitaka Nishitani, Katsuhiko Kokubu and Takehisa Kajiwara

Does low-carbon supply chain management reduce greenhouse gas emissions more effectively than existing environmental initiatives? An empirical analysis of Japanese manufacturing firms pp. 33-60

Kimitaka Nishitani, Katsuhiko Kokubu and Takehisa Kajiwara

Business model analysis using computational modeling: a strategy tool for exploration and decision-making pp. 61-88

Stefan N. Groesser and Niklas Jovy

Business model analysis using computational modeling: a strategy tool for exploration and decision-making pp. 61-88

Stefan Groesser and Niklas Jovy

Factors influencing strategy implementation decisions: an evaluation of a balanced scorecard cockpit, intelligence, and knowledge pp. 89-119

Jürgen Strohhecker

Factors influencing strategy implementation decisions: an evaluation of a balanced scorecard cockpit, intelligence, and knowledge pp. 89-119

Jürgen Strohhecker