Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung

2007 - 2026

Current editor(s): Thomas Günther

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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

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