Výsledky vyhľadávania - "Management controls"

Reciprocity over time: Do employees respond more to kind or unkind controls?

Autori: Samet, Jordan Schuhmacher, Karl Towry, Kristy L. a ďalší

Zdroj: Contemporary Accounting Research. Jun2025, Vol. 42 Issue 2, p1490-1520. 31p.

Predmety: *EXPERIMENTAL economics, *MANAGEMENT controls, *BUDGET, RECIPROCITY (Psychology), EMOTIONS

Increasing Public Managers' Perceived Autonomy by Decreasing the Level of Detail in Payment Models? The Dependency and Interdependency of Control Practices.

Autori: Glenngård, Anna Ellegård, Lina Maria

Zdroj: Financial Accountability & Management. Nov2025, p1. 18p. 3 Illustrations.

Predmety: *MANAGEMENT controls, *HEALTH care industry, *ORGANIZATIONAL resilience, *BUDGET, *ECONOMIC models, *PUBLIC administration, AUTONOMY (Psychology), SOCIAL role

‘Progressive conservatism’: The evolution of paternalism as a means of management control at Michelin.

Autori: Cohanier, Bruno Baker, Charles Richard

Zdroj: Business History. Oct2025, p1-38. 38p. 2 Illustrations.

Predmety: *MANAGEMENT controls, *CORPORATE history, *SOCIAL change, *ORGANIZATION, *SOCIAL responsibility of business, PATERNALISM, LEADERSHIP ethics

Korporácia: CIE. Generale des Etablissements Michelin SCA

MANAGEMENT CONTROL IN LOCAL GOVERNMENT UNITS–THEORY AND PRACTICE.

Autori: MITUŚ, Ambroży¹ mitusa@uek.krakow.pl

Zdroj: Scientific Papers of Silesian University of Technology. Organization & Management / Zeszyty Naukowe Politechniki Slaskiej. Seria Organizacji i Zarzadzanie. 2025, Issue 227, p91-100. 10p.

Predmety: *MANAGEMENT controls, *PUBLIC finance, *COMPLIANCE auditing, *LOCAL government, *BUSINESS planning, THEORY-practice relationship

The evolution of management control combinations in the transformation toward hybridity: a case study.

Autori: Wang, Yaobo Li, Pingli Al-Sayed, Mahmoud a ďalší

Zdroj: Accounting Forum. Nov2025, p1-31. 31p. 1 Illustration.

Predmety: *MANAGEMENT controls, *BUDGET, *GOVERNMENT business enterprises, *MANAGEMENT philosophy, *KEY performance indicators (Management), *ORGANIZATIONAL change, CONTROL (Psychology)

Corporate governance dynamics and management control systems innovations.

Autori: Leotta, Antonio Cattaneo, Cristiana Cesaroni, Francesca Maria

Zdroj: Journal of Management & Governance. Dec2025, Vol. 29 Issue 4, p937-944. 8p.

Predmety: *CORPORATE governance, *MANAGEMENT controls, *ORGANIZATIONAL behavior, *PUBLIC administration, RESEARCH methodology, SOCIAL norms, INSTITUTIONAL environment

The institutionalisation of a new management control system: a focus on situated rationality.

Autori: Palazzi, Federica Sentuti, Annalisa Sgrò, Francesca

Zdroj: Journal of Management & Governance. Dec2025, Vol. 29 Issue 4, p1045-1082. 38p.

Predmety: *MANAGEMENT controls, *PERFORMANCE management, *QUALITATIVE research, *FIELD research, *INTERNATIONAL business enterprises, *STAKEHOLDER analysis, PRAGMATICS, INSTITUTIONAL environment

Impact of ERP Integration on Management Control Practices in a Moroccan Construction Company: An Action Research Approach.

Autori: Badda, Atmane¹

Zdroj: American Journal of Management. 2025, Vol. 25 Issue 3, p21-38. 18p.

Predmety: *MANAGEMENT controls, *FINANCIAL risk management, *COST analysis, *CONSTRUCTION industry, *COST control, DIGITAL technology, ENTERPRISE application integration (Computer systems), ACTION research

Guest editorial: The role of accounting and management control systems (MCS) in organisations' sustainability performance.

Autori: Harris, Elaine Huikku, Jari Smyth, Stewart a ďalší

Zdroj: Journal of Applied Accounting Research. 2025, Vol. 26 Issue 4, p788-792. 5p.

Predmety: *MANAGEMENT controls, *SUSTAINABLE development, *STAKEHOLDER analysis, SUSTAINABILITY, SUSTAINABLE development reporting, REGULATORY compliance

Reviews & Products: SUSTAINABLE Development Goals (United Nations)

Non-financial indicators and sustainability reporting. An ethnographic investigation of dilemmas.

Autori: Boucaud, Lucas Letiche, Hugo

Zdroj: Journal of Applied Accounting Research. 2025, Vol. 26 Issue 4, p793-810. 18p.

Predmety: *MANAGEMENT controls, *SOCIAL responsibility of business, SUSTAINABLE development reporting, SOCIAL indicators, SEMIOTICS, INDICATORS & test-papers, ETHNOLOGY research

Enhancing and hindering relationships between informal and formal management controls in the voluntary sector.

Autori: Knowles, Cathy (AUTHOR) cknowles@brookes.ac.uk

Zdroj: Journal of Applied Accounting Research. 2025, Vol. 26 Issue 4, p885-903. 19p.

Predmety: *MANAGEMENT controls, *NONPROFIT sector, *STAKEHOLDER analysis, *SOCIAL responsibility of business, INSTITUTIONAL environment

Advancing Target Setting Research in Management Accounting: Insights and Emerging Directions from the JMAR Forum.

Autori: Libby, Theresa Presslee, Adam

Zdroj: Journal of Management Accounting Research. Fall2025, Vol. 37 Issue 3, p29-37. 9p.

Predmety: *MANAGERIAL accounting, *MANAGEMENT controls, *FIELD research, GOAL (Psychology), GROUP dynamics

Exploring innovation across organizations: the role of contracts and management controls.

Autori: Caglio, Ariela Daniele, Mario Ditillo, Angelo

Zdroj: Journal of Management & Governance. Sep2025, Vol. 29 Issue 3, p891-930. 40p.

Predmety: *CONTRACTS, *MANAGEMENT controls, *TECHNOLOGICAL innovations, *SUPPLIER relationship management, *PROCESS optimization, *NEW product development, CONTRACT management, TRUST

Reconciling institutional logics and management control practices in DRG reform: a multiple case study of private hospitals in China.

Autori: Wang, Qingyu Azhar, Zubir Jalaludin, Dayana

Zdroj: Qualitative Research in Accounting & Management. 2025, Vol. 22 Issue 4/5, p509-536. 28p.

Predmety: *INSTITUTIONAL logic, *MANAGEMENT controls, *QUALITATIVE research, *FINANCIAL performance, *HEALTH care reform, REGULATORY compliance, PROPRIETARY hospitals

Geografický termín: HUBEI Sheng (China), CHINA

How do corporate social goals materialize in management control systems? An exploratory study in family businesses.

Autori: Kalla, Marvin Seiter, Mischa

Zdroj: Qualitative Research in Accounting & Management. 2025, Vol. 22 Issue 4/5, p430-472. 43p.

Predmety: *MANAGEMENT controls, *FAMILY-owned business enterprises, *ORGANIZATIONAL goals, *STAKEHOLDER analysis, *BUSINESS planning, SUSTAINABILITY, SOCIAL control, COMMUNITY involvement

Management control system stability and change in a global corporation: the role of cultural capital.

Autori: Akroyd, Chris Matsugi, Satoko Shima, Yoshinobu

Zdroj: Qualitative Research in Accounting & Management. 2025, Vol. 22 Issue 4/5, p401-429. 29p.

Predmety: *MANAGEMENT controls, *MIDDLE managers, *INTERNATIONAL business enterprises, CULTURAL capital, LONGITUDINAL method

Geografický termín: UNITED States

FOUR ATTRIBUTES OF ANTI-FRAUD FAILURES AND PERPETRATOR CHARACTERISTICS, INCIDENT, AND ORGANIZATION: EXPLORATORY STUDY.

Autori: Peterson, Angela¹

Zdroj: International Journal of Accounting, Economics & Finance Perspectives. Fall2025, Vol. 5 Issue 1, p85-105. 21p.

Predmety: *MANAGEMENT controls, *CORPORATE culture, *SUPERVISION, *AUDITING, FRAUD investigation, INSTITUTIONAL environment

Korporácia: ASSOCIATION of Certified Fraud Examiners

Integrating Gender Equality Into Strategy Using Management Control Systems: Case Studies From Japanese Companies.

Autori: Hosoda, Masahiro Nagano, Shima Watanabe, Asami

Zdroj: Business Strategy & Development. Sep2025, Vol. 8 Issue 3, p1-20. 20p.

Predmety: *MANAGEMENT controls, *EMPIRICAL research, GENDER inequality, ORGANIZATIONAL aims & objectives, SOCIAL sustainability

Incommensurable but still compatible: paradigm hybridization trends in qualitative management control systems research.

Autori: Sridharan, VG (AUTHOR) vg.sridharan@iimk.ac.in

Zdroj: Accounting, Auditing & Accountability Journal. 2025, Vol. 38 Issue 6, p1688-1715. 28p.

Predmety: *MANAGEMENT controls, *QUALITATIVE research, POSITIVISM, ONTOLOGY, THEORY of knowledge, MIXED methods research, PHENOMENOLOGY

The office as a site of management control: an historical film elicitation study.

Autori: Parker, Lee D. (AUTHOR) lee.parker.2@glasgow.ac.uk

Zdroj: Accounting, Auditing & Accountability Journal. 2025, Vol. 38 Issue 6, p1602-1632. 31p.

Predmety: *OFFICE management, *MANAGEMENT controls, *OFFICES, *ACCOUNTING, HISTORICAL analysis, SOCIAL norms, AUDIOVISUAL materials