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Management of crustacean fisheries is often data‐limited, and techniques used in finfish fisheries are often inappropriate for crustaceans due to life‐history differences. Limitations in modeling capacity and data availability make it difficult to determine the status of crustacean stocks using model‐based biological reference points (BRPs), but BRPs are a key component of successful fisheries management. Using crustacean fishery case studies depicting model‐based and empirical management strategies, we synthesized the current state of crustacean fisheries management with respect to data availability and use of management controls. Input and output controls can be successful with supplemental BRPs, but whatever methods are used must explicitly consider species' unique life‐history characteristics. In data‐limited fisheries, output controls can effectively conserve a species under high levels of exploitation. Implementation of discrete BRPs can improve sustainability of both emerging and data‐rich crustacean fisheries, to make these quantitative metrics a valuable tool for crustacean management globally. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to investigate which configurations of organizational-level and group-level management controls support an identity fit for management accountants in the management accounting profession. It aims to complement recent qualitative management accounting research. This stream just begun to use role and identity theory to investigate role expectations, conflicts and coping strategies of management accountants when they struggle with their work identity. Design/methodology/approach: Based on configuration theory, this study uses a fuzzy-set qualitative comparative analysis to indicate all possible configurations of formal and informal management controls that improve management accountants' sense of their identity in an organization. The analyses are based on the results of a cross-sectional survey of 277 management accountants from Germany, Austria, Switzerland and Liechtenstein. Findings: The results show that a strong group culture and high psychological safety at the group level are relevant conditions for a high identity fit. Further, the configurations differ regarding the career stages of management accountants. Originality/value: This study contributes to work identity research of management accountants and to research on formal and informal control configurations as a control package. It is of particular importance for various professions that are affected by role change, as from the findings on management accountants' identity fit, implications can also be made for other organizational functions that need to engage in identity work. [ABSTRACT FROM AUTHOR]

Micro, Small and Medium Enterprises (MSMEs) are one of the strong drivers of the people's economy. Micro, Small and Medium Enterprises (MSMEs) have an important role in the economic and industrial growth of a country, a business entity, especially MSMEs, is required to make changes to increase its competitiveness, this is because many small and medium entrepreneurs start from family / home industries so that their management is not managed properly. Most of the research related to Strategic Management Accounting to date has focused on management accounting practices in manufacturing companies and little attention has been paid to the use of management accounting techniques in MSMEs. Banks are a key component of MSMEs. This study aims to examine the effect of Strategic Management Accounting, Accounting Information Systems, and Management Control Systems on MSME Performance moderated by Financial Technology. This study took the research population from MSME companies in Jakarta, Bandung. The type of data used in this study is primary data which is used as a sample. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. To test the hypothesis, this research uses multiple linear regression analysis. Based on the results of the study, it shows that the variables of Strategic Management Accounting and Accounting Information Systems have a significant effect on MSME Performance, but the Management Control System does not have a significant effect on MSME Performance. Financial Technology strengthens the influence of Strategic Management Accounting and Accounting Information Systems on MSME Performance, but Financial Technology does not strengthen the influence of Management Control Systems on MSME Performance. [ABSTRACT FROM AUTHOR]

Purpose: Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this backdrop, this study aims to investigate the impact of information systems quality in management accounting on the effectiveness of management control systems. Additionally, this study examines the moderating effect of process automation. Design/methodology/approach: A cross-sectional survey of 125 German Mittelstand firms and hierarchical regression analyses were used for data collection and analysis. Findings: The findings confirm the assumed positive effect of information systems quality in management accounting on management control effectiveness. They also confirm the assumed moderating effect of process automation. The authors find that the relationship between information systems quality in management accounting and management control effectiveness is more pronounced if the firm features a higher degree of process automation. Originality/value: Several earlier case studies and a few quantitative studies indicated the potentially positive effect of high-quality information systems in management accounting on management control effectiveness. To the best of the authors' knowledge, this study is among the first to deliver quantitative proof of this relationship in the context of German Mittelstand firms. Moreover, the authors add to this literature the moderating effect of process automation in the relationship between information systems quality in management accounting and management control effectiveness. [ABSTRACT FROM AUTHOR]

This study explored the mechanisms underlying the release and transformation of potassium from potassium‐rich minerals in paddy soils derived from purple soils. While potassium is abundant in these minerals, it is typically insoluble and inaccessible to plants. The agricultural practices employed in paddy soils may activate insoluble mineral potassium, potentially reducing potassium fertilizer applications. The activation of mineral potassium not only helps alleviate the dependence on soluble potassium fertilizers in rice cultivation, but also contributes to enhancing food security and sustainable agricultural development. Despite these potential benefits, the transformation pathways of mineral potassium in paddy soils remain unclear, posing an important science question that requires further investigation. This study collected data from a long‐term fertilizer experiment of paddy soils derived from purple soils with abundant potassium‐rich minerals (1982–2019, rice‐wheat rotation). The results revealed that paddy management could drive the transformation of potassium in illite minerals in paddy soils and meet the long‐term growth needs of crops. Submergence reduction significantly increased the concentration of positive ions such as Fe2+ and Ca2+ and provided a pathway for the free movement of ions, promoting the substitution of these ions with interlayer potassium of minerals. This substitution and alternating reduction and oxidation conditions played an important role in the transformation of potassium in illite minerals. The study indicates the promising potential for using crushed illite rocks in rice paddies as a substitute for traditional potassium fertilizers. [ABSTRACT FROM AUTHOR]

We explore how a management control initiative travels across and is translated within organizations—from the decision motives for adoption or rejection to the subsequent decision motives for sustaining or abandoning the control—through the lens of diffusion theory. Our empirical case is the journey of activity‐based funding of hospitals across 21 Swedish healthcare authorities. We develop a framework in which the abandonment or sustainment of a management control is explained by the interplay between the decision motive underlying the adoption and the propensity to continuously adapt it in response to new organizational goals and circumstances. This propensity is determined by fits and misfits between organizational characteristics and properties of the control. [ABSTRACT FROM AUTHOR]

Purpose: Service–sales ambidexterity (SSA) offers sales managers crucial information about dealing with customer service failures through an effective management control system. This study aims to scrutinize the relationships among SSA, salesforce control system, salesperson's role stressors and service recovery performance (SRP) in the business-to-business (B2B) context. Design/methodology/approach: An analysis is conducted based on survey data collected from 586 B2B sales employees participating in an extensive survey. Structural equation modeling is used to analyze the proposed hypotheses. Findings: Empirical findings suggest that behavior-based control harms SSA. On the other hand, outcome-based control has a positive impact on SSA. The research outcomes further disclose that SSA positively impacts salesperson role conflict and emotional fatigue, whereas emotional fatigue negatively impacts SRP. Salesperson resilience notably moderates the association between SSA and emotional fatigue. Originality/value: The study addresses there is a dearth of research on SSA applying the sales management control system. When studying about ambidexterity in sales context, many supervisory styles have been explored; however, to the best of the authors' knowledge, this is the first systematic attempt to understand how sales management control systems play a role in SSA. [ABSTRACT FROM AUTHOR]

Management Control System is a tool for guiding and supervising corporate governance to ensure the achievement of organizational objectives and the effective and efficient performance of management. Industrial companies typically maintain material supplies to ensure their survival. Therefore, an appropriate control system is essential for better supervision of the raw material procurement process. This qualitative case study aims to analyze the implementation of management control in textile companies from the perspective of contingency theory. This theory posits that no single control system is universally applicable and suitable for all organizations in every situation. Most management controls implemented by companies generally align with Contingency Theory, though they have not been utilized to their full potential. Contingency theory helps companies identify the most accurate practices for corporate management control. The results showed that management control is significant for a company because the business world presents many challenges and problems from both the internal and the external environments. The results of this research enrich knowledge and thinking, expand references for further research, and provide information for researchers and company managers. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Academic Finance is the property of Academic Finance Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper contributes to the understanding of the role of Management Controls (MCs) in mediating and stimulating creative processes. Adopting a knowledge codification perspective, it demonstrates how actors create multiple MCs that open different 'spaces' serving distinctive functions, while also being interrelated in the creative co-creation process. A 'core MC' creates space for recognizing, localizing, and developing new connections between items of knowledge, culminating in a new shared understanding of NPD, i.e. a synthesis; a 'supplementary MC' stimulates actions and interactions on the micro-level that can challenge existing knowledge structures and cause-and-effect relationships, potentially resulting in the creation of an antithesis. Therefore, we elaborate on how MCs themselves can serve as a collective resource of creativity. Additionally, we add to the debate concerning the aspects determining the assessment of controls as enabling, arguing that the design characteristics of a single MC do not determine its enabling assessment, but rather it is the dynamic material nexus that MCs form and their fluid interplay that determine their assessment. Finally, our insights allow us to contribute to the relational view of knowledge objects such as MCs by evidencing a transition of an epistemic into a technical object caused by mutual interaction. [ABSTRACT FROM AUTHOR]

This study investigates the empirical association between corporate social responsibility (CSR) disclosure and tax compliance when there is a tax amnesty policy provided by the government. Utilizing the difference in difference method, we studied the impact of the tax amnesty program on tax compliance and CSR disclosure of companies in the mining industry in Indonesia context for the research period 2014–2019. Consistent with inertia theory, we observe the organizational inertia phenomena as the findings indicate the insignificant impact of the tax amnesty program on tax compliance and the marginally significant negative impact on CSR disclosure. This might come from corporate attributes that cause the inertia such as routines and procedures as well as the fixed mindset of the companies' decision‐makers on the cost and benefit of becoming corporate citizens. The inertia might also reflect the weaknesses in the management control system, especially in the belief and boundary control system. This research discusses the impact of tax amnesty on CSR disclosure which has been rarely investigated in previous studies. This study also extends the inertia theory on the taxation context and provides policy implications on tax amnesty. [ABSTRACT FROM AUTHOR]

We use an agency model to address the benefits and costs of transparency in a hierarchical organization in which the principal employs a manager entrusted with contracting authority and several workers, all under conditions of moral hazard. We define the principal's transparency choices as a decision to allow workers to observe their coworkers' performances (observability) and as an investment in monitoring worker performance (precision). We find that whereas precision alleviates agency conflicts as expected, observability can exacerbate agency conflicts, especially if the manager's interests are misaligned sufficiently with those of the principal. Our results suggest several testable hypotheses including predictions that opaque performance measurement practices are well suited for small organizational units at lower hierarchical ranks, and in settings where the sensitivity‐precision of the available measures is low, workers' performances are correlated positively, and managerial productivity is modest. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing companies in Sri Lanka. Although existing literature has explored the factors that influence the adoption of specific management controls to handle environmental and social issues, the role of management conception has been underrepresented. Specifically, literature is scarce in identifying contextual and organisational factors that influence corporates beyond mere adoption of controls but to integrate with regular controls, especially in developing countries such as Sri Lanka. Design/methodology/approach: A multiple case study approach has been used to identify the management conception of barriers and enablers for sustainability control integration. The analysis is conducted based on a theoretical framework extending the work of Gond et al. (2012) and George et al. (2016). To obtain an in-depth and multifaceted view, semi-structured interviews were conducted with managers in charge of different functional departments of five manufacturing companies. Findings: The findings identified managers' perceived factors, such as environmental impact, stakeholder pressure (customer, competitor and regulatory authorities) and top management commitment, showing a clear difference between strongly and weakly integrated companies. Contrary to the literature, domestic regulatory pressure and multinational ownership do not sufficiently drive MCS sustainability integration. Practical implications: The findings have implications for managers and practitioners to anticipate the potential barriers and determinants of sustainability integration and provide guidance to take proper measures to deal with them when designing and implementing their MCS. Originality/value: The study adds value to the literature by presenting a theoretical framework based on the triangulation of different theories to recognise the significance of management idea in sustainable integration. Furthermore, because sustainable integration of MCS is a novel idea, this research is one of the earlier attempts to highlight problems from the perspective of developing countries. [ABSTRACT FROM AUTHOR]

Purpose: In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity. Design/methodology/approach: The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company. Findings: The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability. Originality/value: This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market. [ABSTRACT FROM AUTHOR]

This study discusses the critical role of internal control in Accounting Information Systems. This writing aims to provide an overview or explanation with a literature study approach on the critical role of internal control in accounting information systems. In addition, the writing of this paper aims to provide knowledge of whether the use of computer based accounting information systems can guarantee a company's success without supervision from the company's business people. The author discovers six crucial roles of the Internal Control System. The first is to have a significant influence on computer-based Accounting Information Systems. Internal Control Systems can prevent excessive resources in the company, Create accountability of financial statements, and increase the credibility and quality of the company; then, its management makes it easy to make decisions and prevent fraud. Accountant information computer-based systems cannot run properly without management control. [ABSTRACT FROM AUTHOR]

Due Diligence is considered an internal practice that analyzes and identifies the actual situation of an organization. Having a strategic relevance and impact on Mergers and Acquisitions, it provides a solid foundation for the final decision or negotiation. Given this relevance, it is considered an input for Management tools to have information precisely collected and oriented. The aim of this article is to confirm, through empirical research, namely a case study, conducted in Portuguese enterprises, the importance of Due Diligence and its role in Risk Management, assessing its usefulness as a management control tool and its potential impact on the performance of Portuguese SMEs. Managers recognize that there is a lack of empirical research in this area, especially in terms of its impact on SMEs. Few studies relate to the practices of Due Diligence associated with Risk Management and linked to Management control in SMEs in order to increase transparency and performance. This study confirms the contribution Due Diligence can have to Risk Management and the consequent impact on performance when used linked to a Management control tool. [ABSTRACT FROM AUTHOR]

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: This study examines how carbon tools, including carbon accounting and management tools, can be created, used, modified and linked with other traditional management controls to materialise and effectuate organisations' response strategies to multiple interacting logics in carbon management and the role of sustainability managers in these processes. Design/methodology/approach: This study utilises the construct of accounting toolmaking, which refers to practices of adopting, adjusting and reconfiguring accounting tools to unfold how carbon tools are used as means to materialise responses to multiple interacting carbon management logics. It embraces a field study approach, whereby 38 sustainability managers and staff from 30 organisations in New Zealand were interviewed. Findings: This study finds that carbon toolmaking is an important means to materialise and effectuate organisations' response strategies to multiple interacting carbon management logics. Four response strategies are identified: separation, selective coupling, combination and hybridisation. Adopting activity involves considering the additionality, detailing, localising and cascading of carbon measures and targets and their linkage to the broader carbon management programme. In adjusting carbon tools, organisations adapt the frequency and orientation of carbon reporting, intensity of carbon monitoring and breadth of carbon information sharing. Through focusing on either procedural sequencing, assimilating, equating or integrating, toolmaking reconfigures the relationship between carbon tools and traditional management control systems. Together, these three toolmaking activities can be configured differently to construct carbon tools that are fit for purpose for each response strategy. These activities also enact certain roles on sustainability managers in the process of representing, communicating and/or transferring carbon information knowledge, which also facilitate different response strategies. Practical implications: The study demonstrates the various carbon toolmaking practices that allow organisations to handle the multiple interacting logics in carbon management. The findings provide suggestions for organisations on how to adopt, adjust and reconfigure carbon tools to better embed the ecological logic in organisations' strategies and operations. Originality/value: The authors identify how carbon toolmaking materialises and effectuates organisations' responses to multiple interacting logics in carbon management. [ABSTRACT FROM AUTHOR]

Creativity drives profit in an idea economy, and many companies organize teams to facilitate creativity. This paper investigates the strategic deployment of individuals to boost a team's creativity. More individualistic team members tend to generate highly original ideas yet are less likely to share these ideas. We theorize that adding a connector—an individual strongly predisposed to form and foster relationships—to a team will enable more idea sharing among individualistic team members, thus increasing the likelihood that the team's creative potential will be realized. We leverage a new conceptualization of the "connector" construct to identify connectors and then use an experiment to study the impact of their presence or absence on team creative performance. Our results support these predictions and suggest that connectors improve team creativity by enabling others to share in the creative process and not because connectors themselves exhibit greater creative performance than their average peer. Data Availability: The data reported in the paper are available from the authors. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this inductive, exploratory study is to provide foundational insights into the role of management control in dealing with dysfunctional behaviour within accounting schools in changing environment of Australian universities. Design/methodology/approach: Evidence is drawn from semi-structured interviews with 28 current or previous heads of school, research deans, deans of teaching and learning, school managers and human resource managers from 16 Australian universities and interpreted from the theoretical perspective of rational choice theory. Findings: The findings suggest the incidence of a range of dysfunctional behaviours occurring in accounting schools. Even when such behaviours are limited in frequency, their consequences are nevertheless found to have far-ranging and potentially destructive change impacts for both individuals and the university. Formal management control systems designed to address such behaviours are perceived to be largely ineffective in identifying, managing, eliminating or even mitigating the consequences of such dysfunctionality. Instead, it is informal control processes that are preferred in dealing with dysfunctionality. Originality/value: This study enhances our understanding of the role of management control in dealing with dysfunctional behaviour within university accounting schools, and points not only to the difference between the design and use of management controls but also to the implications of this disconnect between the underlying intent of control design and their actual use in the context of environments that are subject to significant change. [ABSTRACT FROM AUTHOR]

Based on the theory of innovation ecosystems (IEs) and the literature on environmental management controls (EMCs), this study examines the effects of green innovation ecosystems (GIEs), EMCs, and digitalization on the water performance of firms in the food service industry (FSI). In this context, the moderating role of technology sensing/response (TSR) is explored. Surveying 245 managers in large Brazilian restaurants, the hypotheses are tested through partial least squares structural equation modeling. The findings reveal that the GIE positively influences digitalization and the use of both diagnostic and interactive EMCs. Additionally, the results demonstrate not only that interactive EMCs improve water performance but also that a high level of TSR increases the impact of diagnostic EMCs on water performance. This study therefore advances the literature by illustrating how cooperation between FSI firms and multiagents provides competences and resources that facilitate the implementation of digital tools and EMCs to achieve sustainability outcomes. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to study how price and sales level information influence consumer product perceptions and choices in online settings. It, in particular, tests whether displaying sales level information increases consumer price sensitivity, which is a potential strategic risk to retailers. Design/methodology/approach: Study 1 uses eBay data to investigate whether the interaction effects between price and sales level can be observed in an existing market. Study 2 involves online experiments across three product categories. Participants choose from product pairs that are shown with either the same or different prices and with no, the same or different sales levels. Findings: Study 1 shows strong effects of a product's displayed sales and price level on its daily sales but finds no interaction effect. Study 2 shows strong effects of price and sales levels on product choice but similarly finds no evidence that sales level information influences consumer price sensitivity, although it reveals an effect on quality perceptions. The results show how perceptions of quality, sacrifice and popularity mediate the effects of price and sales level information on product choice. Research limitations/implications: Study 1 has limited control over prices and sales levels. Study 2 involves only hypothetical choices. Practical implications: These findings indicate that businesses can use sales level information to manage consumer product quality perceptions and choices without having to be concerned that this will make consumers more price-sensitive. Originality/value: To the best of the authors' knowledge, this paper is the first to investigate how sales level information affects consumer responses to price differences in online contexts. [ABSTRACT FROM AUTHOR]

Businesses operate in an environment characterized by uncertainty, which demands that managers anticipate and react swiftly to make decisions. They must remain vigilant on multiple fronts to provide responses at both internal and external leveManagement control emerges as a function that drives decentralization and enhances performance. It is crucial to master information through a tool that meets specific needs, is fast, selective, and open to data of all kinds; this tool is called the dashboar. [ABSTRACT FROM AUTHOR]

The research aimed to identify the existence of a Management Control System (MCS) and it's types of control in the immunobiologicals storage process of the National Immunization Program (NIP) from Ministry of Health of Brazil (MoH). Brazilian NIP is one of the largest universal, free-of-charge public health systems in the world. To identify the controls, we used the classification proposed by Kenneth A. Merchant and Wim A. Van der Stede: personnel, action, result and cultural controls. For that, semi-structured interviews carried out with employees and collaborators envolved with storage process of immunobiologicals of the Federal Government of Brazil and, as a result, were identified absence of a formal MCS, as well management controls suitable to manage the risks involved in the process. The study elucidates the relationship between the types of management control of the storage process of immunobiologicals from Federal Government of Brazil. Therefore, allowing future researches relating MCS and the NIP supply chain in Brazil. [ABSTRACT FROM AUTHOR]

Recreational fishing (RF) is a large yet undervalued component of fisheries globally. While progress has been made in monitoring, assessing, and managing the sector in isolation, integration of RF into the management of multi‐sector fisheries has been limited, particularly relative to the commercial sector. This marginalises recreational fishers and reduces the likelihood of achieving the sector's objectives and, more broadly, achieving fisheries sustainability. We examined the nature and extent of RF inclusion in harvest strategies (HSs) for marine fisheries across 15 regions in 11 nations to define the gap in inclusion that has developed between sectors. We focused on high‐income nations with a high level of RF governance and used a questionnaire to elicit expert knowledge on HSs due to the paucity of published documents. In total, 339 HSs were considered. We found that RF inclusion in HSs was more similar to the small‐scale sector (i.e., artisanal, cultural, or subsistence) than the commercial sector, with explicit operational objectives, data collection, performance indicators, reference points, and management controls lacking in many regions. Where specified, RF objectives focused on sustainability, economic value and catch allocation rather than directly relating to the recreational fishing experience. Conflicts with other sectors included competition with the commercial sector for limited resources, highlighting the importance of equitable resource allocation policies alongside HSs. We propose that RF be explicitly incorporated into HSs to ensure fisheries are ecologically, economically, and socially sustainable, and we recommend that fisheries organisations urgently review HSs for marine fisheries with a recreational component to close the harvest strategy gap among sectors. [ABSTRACT FROM AUTHOR]

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The climate crisis requires the systematic integration of environmental matters into the management practices of companies across all sectors. The 2022 Corporate Sustainability Reporting Directive (CSRD) has created a need in many large social service and healthcare non-profits (SSHC–NPOs) within the European Union to extend the integration of environmental matters by 2025. While there is plenty of research on environment management practices of large for-profit enterprises, the research on environmental matters in SSHC-NPOs, which gain their legitimacy from social value creation, has been neglected. This study examines how large Austrian SSHC-NPOs are preparing for the environmental requirements set by the CSRD. The integration of environmental considerations into their core strategy, sustainable management control practices, and non-financial reporting poses a significant challenge. To evaluate the status of integration of environmental matters, the paper uses two sequential stage models based on institutional theory. The study is based on data from interviews with 21 Austrian SSHC-NPOs. The findings reveal that the integration of environmental matters is at an early stage, driven by a pragmatic approach with a strong emphasis on social and financial concerns. Cultural controls take precedence in management control practices, while administrative and cybernetic controls lag behind. Environmental reporting does not meet CSRD requirements, and the studied SSHC-NPOs aim for minimal compliance only, when CSRD comes into force in 2025. Additionally, it highlights that these organizations do not conform to the sequential stages proposed by two institutionalist stage models, emphasizing the role of the SSHC sector's context in shaping their behavior and practices.

Nowadays, public organizations are in a state of perpetual change. They are part of the need to improve performance supported by the New Public Management (NPM) trend (El Oussa & Fasly, 2023). In this sense, adherence to this movement is materialized by the insertion of management control tools, which are straddled between the instrumental aspect based on a technicality in relation to specific ends (Martineau, 2014) and the behavioral aspect is the real responsible for the fate of these tools. This paper aims to understand how users use appropriate management control tools, by determining the factors behind their usage behaviors. For this purpose, we have applied an interpretivist epistemology by conducting an exploratory qualitative study in a Moroccan public institution, we carried out semi-structured interviews with 10 members of the audit and management control department. Our results show that there are several modes of usage (solid, fragile, rejection) differing from one actor to another. This divergence in behavior is due to institutional factors, factors linked to the tool's attributes and socio-psychological factors linked to the user. Our results contribute to enriching the literature by deducing the different usages and modes of appropriation supported by the factors that promote or hinder the implementation of management control tools. [ABSTRACT FROM AUTHOR]

Purpose: The aim of this study is to gain important insights on integration oriented servitization identifying essential dimensions of effective structures, coordination approaches and management controls adopted by manufacturing firms that integrate forward towards distribution, sales and services. Design/methodology/approach: The study adopts a theory-guided qualitative abductive methodology to conduct a comparative case-study of two manufacturing firms in the same industry integrating forward to enhance servitization but with significantly different performance outcomes. The findings are uncovered from a broad spectrum of primary and secondary data spanning two decades. Findings: The consistently high-performing firm puts equal emphasis on production and downstream distribution, sales and services and motivate individuals to engage in entrepreneurial efforts to develop combined product-services offerings that are valued by customers. The underperforming firm prioritizes operating efficiency driven by engineering prowess and managed through planning, standardization, authority and central controls. Research limitations/implications: The study is based on two representative firms operating in a specific industry context, which has ramifications for the generalizability of results and calls for replication studies to substantiate and extend findings. Practical implications: Forward integration from manufacturing into distribution, sales and services represents a specific servitization strategy that needs structure and particular coordination approaches to be effective in complex dynamic product-markets. The characteristics of the outperforming case company provide useful insights on effective integrated servitization efforts. Social implications: Forward integration is a commonly adopted strategy among manufacturing firms that constitute the backbone of modern economies and effective governance of these integration oriented servitization efforts has important implications for societal value creation. Originality/value: This study builds on rationales from management science including economic theory, corporate strategy and different micro-foundational lenses and thereby hone recent calls for broader theoretical foundations to enlighten studies of the servitization puzzle. [ABSTRACT FROM AUTHOR]

We study the profit effects and interplay of two core accounting practices in a field experiment in a large retail chain. In a 2 × 2 factorial design, we vary (1) whether store managers obtain decision-facilitating information on a profit metric and (2) whether they receive performance pay based on the same metric. We find that both practices increase profits significantly. In contrast to reasoning based on standard economic theory, we do not find complementarity between both interventions. Rather, we detect evidence in line with an attention-directing role of both practices: the introduction of each raises attention to the underlying objective, which induces a countervailing substitution effect. JEL Classifications: J33; M52; C93. [ABSTRACT FROM AUTHOR]

In the last decades, public management and accounting scholars have focused increasingly on the study of interorganizational initiatives involving multiple public organizations in the pursuit of common goals. This paper is an investigation of management control in a public interorganizational program. It adopts a "management control as a package" approach with the aims of (i) identifying the control mechanisms used in interorganizational initiatives; (ii) exploring the interdependencies between them; and (iii) understanding the contribution of organizational controls in supporting collaborative actions. To address the research objectives, this paper presents the case study of a public initiative. The empirical research combines an interventionist approach with semistructured interviews. As a result, the research highlights that management controls in public interorganizational initiatives could require a package of multiple control mechanisms interdependent; moreover, controls at the inter and intraorganizational level influence each other to guide administrations toward the achievement of common objectives. In particular, in the case analyzed, interorganizational controls seem to support public organizations in overcoming the silo logic that often characterizes public administrations' structure. [ABSTRACT FROM AUTHOR]

We examine how firms respond to the Covid-19 pandemic by adjusting their management controls and what the consequences are in terms of firms' resilience to the crisis. We review literature that deals with the influence of the Covid-19 pandemic on business and investigate results from a survey conducted within a large international multi-divisional service firm and the German Business Panel. We find evidence consistent with the claim that the Covid-19 pandemic is associated with a shock to transparency and increased incentive problems. We document firms' adjustments of their management controls in response to the Covid-19 crisis: Action controls are stronger, result controls are more flexible, and cultural controls are weaker. Regarding firms' resilience, we provide supportive evidence that more resilient firms face a smaller shock to transparency, adjust their management controls to a smaller extent, and are associated with stronger cultural controls in terms of higher organisational trust. [ABSTRACT FROM AUTHOR]

Studies have documented the existence of persistent performance differences across business units and firms in many industries and countries. Unfortunately, little is known about the causes of these performance differentials. Using property-level data from the lodging industry, this study documents the existence of large and persistent performance differentials across lodging units. These differences exist after controlling for the resources utilized for the production of the service as well as market conditions and hotel property characteristics and are most persistent for the highest and the lowest performers. Similar to studies that analyzed performance differences in other industries, our analysis leaves a large portion of the variation in performance differences unexplained. However, we do find that a small portion of these performance differences is positively related to the hotel property's choice regarding chain size and hotel portfolio company scope, suggesting the possibility of benefits from scale economies and/or scope. Understanding how performance differences arise and persist requires a close look into less deterministic, quantifiable, and tangible factors such as managerial practices, decision-making processes, innovation, knowledge creation, the transfer of knowledge, the flow of information, compensation, and personnel policies, among others. In other words, there is much unexplained and yet to be discovered here, resulting in a ripe area for future research. Future research that links attributes of the industry's demand, management controls, or technology to factors driving productivity may help explain, and perhaps enhance, the industry's productivity growth. [ABSTRACT FROM AUTHOR]

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Several papers have connected management controls to strategic commitment, innovation, and corporate governance, among other organizational outcomes. There are few studies that relate the levers of control framework proposed by Simons (1995) to strategic alignment. This paper aims to evaluate the relationships between Simons' strategic levers of control with the vertical strategic alignment at Itaipu Binacional. Data collected through a survey of 341 respondents and analysed through structural equation modelling by the Partial Least Squares (PLS) method revealed that the levers of control are associated, exerting a positive influence, with the strategic alignment, with diagnostic, beliefs, and interactive systems showing significant statistical associations. [ABSTRACT FROM AUTHOR]

Drawing field data from the CandyBliss, an innovative manufacturing firm, and based on the theoretical underpinning of the Actor-Network Theory, this paper traces the actor-network relationships in new product development and their management control ramifications. The study uses a qualitative methodology and single case study approach. Data is collected through interviews and focus-group discussions with members involved in new product development, sales and marketing, accounting and finance as well as internal and published documents of the firm. Our findings indicate that new product development takes an integral position in the firm, and that corporate strategies and new product development related functions are linked via management controls, through a network consisting of human and non-human actors. The key human actors include crossfunctional team members from research and development, management accounting, sales and marketing, as well as those representing the top management, including the chief executive officer, general managers and other senior managers. The stage-gate process, research and development operational meetings, innovation meetings, ISO guidelines, budgets, the enterprise resource planning system, and performance measures can be classified as key non-human actors. This study extends the use of the Actor-Network Theory in management accounting research, and contributes to the product development related management accounting literature. It also provides insights to practitioners on how new product development projects are birthed with the involvement of cross-functional team members and the facilitation of management controls. [ABSTRACT FROM AUTHOR]

A large proportion of inter-firm relationships (IFRs) in the outsourcing industry fail globally to achieve their intended objectives. As such, the right management controls are required in order to support these relationships. There is however, limited empirical research on effective inter-firm (buyer-supplier) relationships (EIFRs) and management controls for specific industries. This study extends the literature by examining EIFRs and their relevant management controls in the ready-made garments (RMG) industry in Bangladesh. The RMG industry in Bangladesh is highly dependent on international buyers as they contribute significantly to the country’s economy. Thus, the purpose of this study is to examine the relevant management control models to support EFIFs in the RMG industry. Accordingly, a cross-sectional survey was conducted with senior managers of RMG suppliers in Dhaka City. The results highlight the importance of market-based and trust-based control models in supporting EIFRs in Bangladesh’s RMG industry. [ABSTRACT FROM AUTHOR]

Purpose: Inspired by leadership research, this paper aims to further the literature on management controls (MCs) by highlighting two managerial capabilities that cultivate dynamic tension. More specifically, we explore how countervailing MCs can be designed and used to create a coordinated and adaptable organisation. These capabilities reveal key insights into dynamic tension because they help us to understand the role of managers and why, how and when some companies succeed in creating dynamic tension while others struggle. Design/methodology/approach: These research objectives are met through a case study on a global manufacturing company called GLOCOMP to preserve anonymity. The authors chose GLOCOMP because it comprises many internal units that must work in a coordinated fashion. However, it is equally important that the units are flexible enough to adapt to their unique local conditions. These two aspirations must be balanced, which necessitates dynamic tension between MCs. Hence, the case provides fertile ground for us to investigate the capabilities that help managers design and use countervailing MCs. Findings: The empirical setting shows that cognitive and behavioural complexity are the keys to successfully designing and using countervailing loose and tight MCs concurrently. Using MCs that work in opposite directions produces a dynamic tension that helps individual units to coordinate their internal supply chains while adapting to fulfil unique roles within the company. Originality/value: This paper extends previous research by exploring two specific managerial capabilities that enable dynamic tension – cognitive and behavioural complexity. The authors provide specific insights into how managers can create dynamic tension and, further, by highlighting the specific capabilities that give rise to dynamic tension, the authors outline a procedural perspective where a manager's capabilities and dynamic tension inform one another. The resulting virtuous circle extends the understanding of the relationship between dynamic tension and managerial expertise beyond what the authors currently know as a linear cause-effect correlation. [ABSTRACT FROM AUTHOR]

This study examines an initiative by a large multinational garment retailer (H&M Group) to increase wages at its supplier factories by intervening in their wage‐related management practices. Difference‐in‐differences estimates based on eight years of data from over 1,800 factories show that the interventions were associated with an average real wage increase of approximately 5% by the third year of implementation. Our estimates suggest that the intervention‐associated wage increase was many times greater than if the retailer's cost for the program was instead paid directly to affected workers. We find that the wage effects were driven by factories with relatively poorer supplier ratings and do not find significantly different wage effects depending on the presence of trade unions. We also examine several nonwage outcomes such as factory orders, supplier price competitiveness, overtime pay, and total employment to probe the mechanisms underlying the wage increases. These findings offer new evidence on corporate social impact in global supply chains. [ABSTRACT FROM AUTHOR]

Purpose: Despite the availability of many metrics and tools for marketing performance measurement, the way in which firms use their marketing metrics remains underexplored. This study aims to address this gap by empirically establishing the differing effects of the diagnostic and interactive uses of marketing metrics on firms' market-sensing capability, contingent on competitive intensity and focus on market-related metrics. Design/methodology/approach: This study builds on survey data collected from 210 Irish-based firms, complemented by 21 in-depth interviews with business managers. Survey data are analysed using regression analysis. Findings: This study finds that firms using marketing metrics interactively to communicate organizational focus are better able to sense their markets, especially under high competition. The authors observe a positive impact of the interactive use of metrics on market-sensing capability, but a U-shaped impact of their diagnostic use, the magnitudes of which further depend on competitive intensity and firms' focus on market-related metrics. Research limitations/implications: This study provides a nuanced view of marketing performance measurement (MPM) practices within firms, particularly focussing on diagnostic versus interactive uses of marketing metrics. It also sheds further light on how two diverse uses of marketing metrics – diagnostic and interactive uses – influence a firm's market-sensing capability. Moreover, the identification of boundary conditions also contributes to the discussion of contextuality in MPM, highlighting the importance of aligning a firm's uses of marketing metrics with its business environment. Practical implications: This study provides novel insights into how diverse uses of marketing metrics may benefit firms. The differing effects of diagnostic and interactive uses of marketing metrics on market sensing highlight a primary need for developing the latter and for using the former only with caution. It establishes that all firms would equally benefit from an interactive use of marketing metrics that is pivotal to improving their ability to anticipate, detect and sense market changes. Originality/value: This study provides novel understanding of the role of marketing metric uses in firms' market-sensing capability and contributes to the discussion of contextuality in marketing performance measurement. It highlights the importance of aligning a firm's use of marketing metrics with its business environment. [ABSTRACT FROM AUTHOR]