Journal of Management Control
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Banks’ risk culture and management control systems: A systematic literature review
Journal of Management Control - Tập 32 - Trang 439-493 - 2021
Over ten years of a debate about the best ways to make banks safer have led to the conclusion that improving their risk culture is one venue to achieve this goal. Consequently, different disciplines discuss topics related to risk culture from varying methodological angles. This effort of many scholars provides a rich basis of theoretical and empirical evidence to guide business practice and improv......
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 businessesAbstract Current 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 re... ...
Journal of Management Control -
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 ......
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