Journal of Management Control
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Increasing the enabling use of performance measures: a longitudinal quasi natural experiment
Journal of Management Control - Tập 32 - Trang 401-433 - 2021
In this paper, we study how organizational members’ perceptions of the enabling
use of performance measures is increased when the case company adopted lean
principles in one of its production-support departments. The theory of enabling
formalization is applied to gauge and understand the extent to which
organizational members perceive performance measures, such as key performance
indicators (KPIs)...
Risk management during the COVID-19 crisis: insights from an exploratory case study of medium-sized family businesses
Journal of Management Control -
AbstractCurrent crises pose uncertainties and threats to family businesses
(FBs), demonstrating the importance of risk management (RM). Based on an
explorative case study of nine Austrian medium-sized FBs, we examine the design
of RM in FBs and how the COVID-19 crisis impacts their RM practices. The
findings highlight that the medium-sized FBs analyzed generally rely on both
formal and informal RM...
Direct marketing of electricity from biogas and biomethane: an economic analysis of several business models in Germany
Journal of Management Control - - 2012
Effective accounting processes: the role of formal and informal controls
Journal of Management Control - Tập 30 - Trang 131-152 - 2019
Optimization efforts are increasingly applied to finance departments in
organizations, particularly to routinized accounting processes. Mixed
satisfaction levels related to performance outcomes hint at control issues in
finance departments. Accounting activities are characterized by well understood
task environments that are addressed by formal controls. Yet, these activities
are also interrelated...
Exploring strategic planning outcomes: the influential role of top versus middle management participation
Journal of Management Control - Tập 27 - Trang 205-249 - 2016
This paper explores whether the relationships among different dimensions of
strategic planning outcomes are moderated by the predominant participation of
top via middle managers in the strategic planning process. Drawing on survey
data from 164 large firms, we use structural equation modeling to examine the
relationships among four outcome variables. We provide support for three major
findings. Fi...
Performance measurement systems in small and medium-sized enterprises and family firms: a systematic literature review
Journal of Management Control - Tập 28 - Trang 457-502 - 2018
In view of the increasing sophistication of small and medium-sized enterprises
(SMEs) and their importance for global economies, the purpose of this paper is
to provide comprehensive insight into the research on performance measurement
systems (PMSs) in SMEs. Thus, a systematic literature review was conducted
covering 98 top-tier journals in the areas of management accounting, SMEs, and
general ma...
Success factors for lean six sigma projects in healthcare
Journal of Management Control - Tập 33 - Trang 215-240 - 2022
Identifying critical success factors (CSFs) of continuous improvement projects
is crucial for management control and operations management domains. Despite the
availability of manufacturing-related literature, studies on CSFs in more
dynamic and complex healthcare-related operations are scarce. This study, based
at a large public tertiary healthcare organization, identifies CSFs in
implementing Le...
The (continuing) impact of Covid-19: an editorial
Journal of Management Control - Tập 32 Số 3 - Trang 295-297 - 2021
Cost stickiness: state of the art of research and implications
Journal of Management Control - Tập 24 - Trang 301-318 - 2013
Cost functions as the foundation of managerial decision making usually assume a
linear cost function with fixed and variable costs. The latter are dominantly
regarded as being identical for increasing and for decreasing activity levels.
However, empirical research shows that the decline in costs is smaller for
decreasing than the rise in costs for increasing activity levels for the same
amount of ...
The effect of nonfinancial performance measures, absorptive capacity, and organizational learning on innovation performance
Journal of Management Control - Tập 34 - Trang 201-233 - 2023
This study develops a conceptual model to examine the effect of nonfinancial
performance measures on absorptive capacity, organizational learning, and
innovation performance. We collected online survey data from 148 senior-level
managers from US manufacturing firms and used the component-based structural
equation modeling-partial least squares (SEM-PLS) statistical technique to
evaluate our concep...
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