Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung

2007 - 2026

Current editor(s): Thomas Günther

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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

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