Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung

2007 - 2026

Current editor(s): Thomas Günther

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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

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

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

Risk management and business valuation in M&A transactions: editorial pp. 275-277: Thorsten Knauer, Zhichuan Li, Friedrich Sommer and Arnt Wöhrmann
Contract design as a risk management tool in corporate acquisitions: theoretical foundations and empirical evidence pp. 279-316: Nils Patschureck, Friedrich Sommer and Arnt Wöhrmann
Wealth creation of mergers in downturn markets pp. 317-345: Ulrich Erxleben and Dirk Schiereck
Challenging the payment effect in bank-financed takeovers pp. 347-376: Mario Fischer
The performance of mergers and acquisitions in emerging capital markets: new angle pp. 377-403: Svetlana Grigorieva and Tatiana Petrunina

Simulation in management accounting and management control: editorial pp. 95-98: Paolo Pellizzari and Friederike Wall
Using simulation methods in accounting research pp. 99-104: Eva Labro
Simulation-based research in management accounting and control: an illustrative overview pp. 105-129: Stephan Leitner and Friederike Wall
Improving simulation model analysis and communication via design of experiment principles: an example from the simulation-based design of cost accounting systems pp. 131-155: Sina Hocke, Matthias Meyer and Iris Lorscheid
The optimality of full-cost pricing: a simulation analysis of the price-adjustment dynamics pp. 157-191: Graziano Coller and Paolo Collini
Dynamics of value-based management: does shareholder value cause short-termism? pp. 193-224: Robert Rieg
Combining system dynamics modelling and management control systems to support strategic learning processes in SMEs: a Dynamic Performance Management approach pp. 225-248: Federico Cosenz and Lidia Noto
Use of Monte Carlo simulation: an empirical study of German, Austrian and Swiss controlling departments pp. 249-273: Cathérine Grisar and Matthias Meyer

Another step forward: further development of the journal of management control: editorial pp. 1-4: Thomas Guenther
Investigating management control configurations using qualitative comparative analysis: an overview and guidelines for application pp. 5-26: David Bedford and Mikko Sandelin
Managerial incentives for capacity investment decisions pp. 27-49: Christian Lohmann
Beating the base-rate fallacy: an experimental approach on the effectiveness of different information presentation formats pp. 51-80: Christine Ohlert and Barbara Weißenberger
Budgetary slack under budget-based incentive schemes—the behavioral impact of social preferences, organizational justice, and moral disengagement pp. 81-94: Thomas Liessem, Ivo Schedlinsky, Anja Schwering and Friedrich Sommer

Corporate governance reforms and management control pp. 77-79: Carl-Christian Freidank, Toomas Haldma and Patrick Velte
Audit committee composition and effectiveness: a review of post-SOX literature pp. 81-117: Mahfuja Malik
Say-on-Pay: an empirical investigation of voting likelihood and voting behavior in German Prime Standard companies pp. 119-133: Marc Eulerich, Artur Kalinichenko and Jochen Theis
Development toward integrated reporting, and its impact on corporate governance: a two-dimensional approach to accounting with reference to the German two-tier system pp. 135-164: Inge Wulf, Jens Niemöller and Natalia Rentzsch

Kontrolle von Mehrheitsbeteiligungen in börsennotierten Management-Holdings pp. 461-462: Markus Eckey and Utz Schäffer