Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung

2007 - 2026

Current editor(s): Thomas Günther

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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

Volume 26, issue 4, 2015

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

Volume 26, issue 2, 2015

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

Volume 26, issue 1, 2015

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