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The present article investigates the literary corpus on knowledge management (KM), management accounting and control (MAC) systems, and sustainability implementation. The adopted method is a systematic literature review (SLR) analysis on articles listed on Scopus and Web of Science (WoS). The authors followed a rigorous research protocol that led to a final sample composed of 61 academic articles. This body of work: (i) profiles the selected articles underscoring journals productivity, geographical scope, methodological approach, and the most cited manuscripts; (ii) identifies and classifies the six main thematic clusters detailed as: corporate social responsibility, sustainability reporting, sustainable supply chain management, human resource management, green innovation, and universities as knowledge rich organizations; (iii) allows for the proposition of a conceptual framework; and (iv) helps establish existing research gaps. The present body of work carries both theoretical and practical implications, as well as limitations associated with its methodological approach and scope. [ABSTRACT FROM AUTHOR]

Purpose: During the 1990s, Italian healthcare organisations (HOs) underwent a process of corporatisation, and the most innovative HOs introduced the balanced scorecard (BSC) to address the need for broader accountability. Currently, there is a limited understanding of the dynamics and outcomes of such a process. Therefore, this study aims to explore whether the BSC is still considered an effective performance management tool and analyse the factors driving and hindering its evolution and endurance in public and non-profit HOs. Design/methodology/approach: We conducted a retrospective longitudinal analysis of two pioneering cases in the adoption of the BSC: one in a public hospital and the other in a non-profit hospital. Data collection relied on accessing institutional documents and reports from the early 2000s to the present, as well as conducting semi-structured interviews with the internal sponsors of the BSC. Findings: We found evidence of three main categories of factors that trigger or hinder the adoption and development of the BSC: (1) the role of the internal sponsor and professionals' commitment; (2) information technology and the controller's technological skills; and (3) the relationship between the management and professionalism logics during the implementation process. At the same time, there is no evidence to suggest that specific technical features of the BSC influence its endurance. Originality/value: The paper contributes to the debate on the key factors for implementing and sustaining multidimensional control systems in professional organisations. It emphasises the importance of knowledge-based assets and distinctive internal capabilities for the success of the business. The implications of the BSC legacy are discussed, along with future developments of multidimensional control tools aimed at supporting strategy execution. [ABSTRACT FROM AUTHOR]

Introduction: The aerospace industry has been significantly disrupted by recent economic downturns, underscoring the need for robust supply chain management. This is especially important given the complexity of aircraft manufacturing, the globalization of supply chains, and the requirement to meet stringent regulatory standards. While outsourcing is widely adopted to improve cost competitiveness, it also introduces risks, such as compromised product quality, inefficiency, and delays. Methods: This study explores how aerospace firms manage outsourcing relationships using control mechanisms. Data were gathered through seven semi-structured interviews with supply chain managers from contracting and supplier firms focusing on both formal and informal controls in supplier selection and relationship management. Results: Supplier selection is primarily guided by trust, past performance, and delivery reliability. Firms employ formal controls, such as KPIs and certifications, alongside informal practices, including embedding internal staff within supplier operations. This dual approach ensures quality, mitigates risks, and maintains compliance with regulatory standards. Conclusions: This study concludes that combining formal and informal controls is vital for balancing outsourcing efficiency with risk mitigation, offering valuable insights into supply chain management practices in regulated industries like aerospace. [ABSTRACT FROM AUTHOR]

Purpose: Since the introduction of balanced scorecard by Kaplan and Norton in 1992, it garnered considerable research and practice attention across disciplines. Using bibliometric analysis, this study examines trends in balanced scorecard research in last 20 years and identifies future areas of research. Design/methodology/approach: The Web of Science database was used to extract research papers from the 2003 to 2023 period with "Balanced Scorecard" as topic. The final sample consisted of 445 articles. Trends and patterns were analyzed using bibliometric analysis through research profiling and thematic analysis. Findings: The findings reveal that BSC, spanning across disciplines, including business and operations, has enriched the theory and practice of BSC research. Analytical and survey methods were more prevalent than primary studies. Scholars from the USA and the UK have made noteworthy contributions to balanced scorecard research. Emerging themes include integrating human resources, sustainability, subjectivity in performance evaluation and non-financial performance indicators in BSC for better strategic decision-making. Practical implications: The study would inspire researchers to generate new research questions and hypotheses and help in identifying gaps in the current knowledge base and areas where further investigation is needed. Managers would gain useful insights into performance management by studying the BSC research evolution to find a fit for modern-day industry needs. Originality/value: The authors' contribution fills the void by providing useful account of extent research over last 20 years using bibliometric analysis and motivate future research directions. [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.)

As remote auditing remains widespread, the profession is concerned that decreased auditor-client interactions and remote supervision challenges can reduce audit quality. In response, some firms have increased supervisor monitoring of remote auditors. We experimentally examine how two key remote audit factors, the spatial distance between auditors and clients and the frequency of supervisor monitoring, influence auditors' judgments in creative tasks. We predict and find that working remotely facilitates auditors' higher-level cognition that enhances creative hypothesis generation and improves decision quality when uncovering a seeded error if monitored less frequently than more frequently. More frequent monitoring constrains auditors, which squashes effort and creativity, diminishing the benefits of working remotely. Working onsite at the client location reduces the sense of psychological distance, thereby diminishing the difference between monitoring frequencies. These findings have implications for audit practice as working remotely can enhance performance on creative problem-solving tasks, but only when monitored less frequently. [ABSTRACT FROM AUTHOR]

Start-ups face unique challenges in managing and controlling their operations, including limited resources, rapid technological changes and uncertainty. Start-ups can choose from a variety of management control systems (MCS) based on their specific objectives, strategy and context. A judicious combination of several instruments of MCS tailored to the particular context might be key to their success. However, start-ups and other small firms may not have resources to implement MCS. In recent years, new paradigms of management control have emerged to address these challenges and support success of start-ups in the long term. This article aims to explore the existing literature on management control in start-ups and to use conceptual model to discuss three new paradigms of management control in start-ups: The lean start-up approach (LSA), the agile start-up approach (ASA) and the design thinking start-up approach (DTA). These paradigms emphasise importance of rapid experimentation, adaptability and user-centred design in management of start-ups. The article concludes by highlighting importance of finding the right approach or combination of approaches for the specific needs and goals of the start-up. Future researchers will benefit from this study by identifying research opportunities related to the implementation and effectiveness of different management control paradigms in start-ups and developing a comprehensive framework for selecting and implementing these paradigms. [ABSTRACT FROM AUTHOR]

This study investigates the impact of distributed streams on viewer engagement. Using the difference-in-differences (DiD) method, viewer engagement is analyzed based on whether the stream contains game updates. The research dataset contains 2,063 videos randomly selected from 130 streamers from January to March 2024. This study investigates the relationship between streaming releases and viewer engagement by tracking daily viewer growth and controlling for variables such as streaming account age, number of past followers, and number of existing videos. Research results show that streaming media that reflects game updates can initially increase viewer engagement, a key performance indicator that supports decision making. This study contributes to the management accounting and accounting information system literature by emphasizing the need for management control systems to incorporate viewer engagement metrics. This integration aids in making informed decisions within the streaming industry and highlights the critical role of data analytics in improving performance. Data Availability: Data will be made available on request. JEL Classifications: L82; L86; M31; O33. [ABSTRACT FROM AUTHOR]

This paper expands upon examinations of the flexibility–stability continuum of organizational culture in the extant literature by identifying how the four culture types of the competing values framework are associated with the emphasis on management control systems (MCS) and environmental management control systems (EMCS). By analyzing data drawn from a dyadic survey addressing both heads of management accounting and heads of sustainability or environmental management, this paper provides empirical evidence for multiple direct associations of different culture types, specifically, adhocracy, bureaucracy, clan, and market cultures, with a set of environmental and general management controls, specifically, action, cultural, personnel, and results controls. For instance, bureaucracy cultures are positively associated with action, personnel, and results controls for MCS and cultural controls for EMCS, while clan cultures are positively associated with cultural and personnel controls for MCS but negatively associated with action and results controls for EMCS. According to our findings, firms cannot transfer their emphasis on general MCS to specific EMCS because different organizational cultures are associated with MCS and EMCS in different ways. This disentanglement of organizational culture facilitates a deeper understanding of environmental controls at the organizational level. [ABSTRACT FROM AUTHOR]

AbstractThis study examines the relationship between human capital and Sustainable Performance (SP) with the mediating role of management control systems in power companies in Uganda. The study is based on a cross-sectional research design in which pre-specified hypotheses are tested on a sample of 105 power companies in Uganda. The primary data was collected using a questionnaire from the managers of power companies. The data were analyzed using SPSS and Smart PLS. The study finds that the relationship between human capital and sustainable performance is fully mediated by MCS. The findings highlight that MCSs serve as a bridge that connects human capital to sustainable performance, thus unifying the RBV (resource-centered) perspective with the stakeholder theory (stakeholder-centered). This study complements perception-based research that provides insights into all dimensions of SP based on the triple-bottom-line approach. This study provides undiscovered empirical evidence of the mediating role of MCS on the relationship between human capital and SP and provides actionable insights for power company managers to heighten their control mechanisms and align human capital strategies to effectively drive sustainable performance outcomes. This study provides evidence-based policy recommendations for power companies to create a supportive environment where employees effectively use MCS to utilize their competencies, knowledge, and experience to meet sustainable performance goals.

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.)

Research aims: This study aims to examine how gender will differentiate the effect of cost information and management control system adoption during the New Product Development (NPD) process. The importance of such research lies in the suggested development of gender-diverse teams to achieve optimum performance. Design/Methodology/Approach: An experimental design was employed to test proposed hypotheses. Data from 117 Accounting undergraduate students as surrogates of professional NPD designers were analyzed using Analysis of Covariance (ANCOVA). Research findings: Results revealed that female designers, due to comprehensive processing and stereotype threat, achieved more cost-effective designs with specific information and diagnostic control systems. In comparison, males would achieve better performance using relative information and designing in interactive control since they tended to be heuristic and free from stereotyping. Theoretical contribution/Originality: This research confirms gender differences in NPD. The explanation using the selectivity hypothesis and task bind mechanism contributes to the literature by supporting clear causal relationships in gender-related NPD contexts. Practitioner/Policy implication: In NPD, management should consider the proper presentation of information across specific users, including across teams with gender variability. Further, the design of the management control system should consider variability once the gender-diverse team has been developed. Research limitation/Implication: The causal relationship in this study was limited to a specific experimental setting, which did not reflect all complexities in practice. However, the interplay between variables under study leads to the avenue for future research to broaden the test into different metrics of NPD performance, types of information, and possible designer variability.

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]

Including social and environmental concerns in decision-making processes and business operations is essential for organizations. Management control systems are crucial in integrating sustainability issues into decision-making processes. Thus, this study aims to analyze international publications about the relationship between management control systems and sustainability, identifying trends in evolution and future research opportunities. Based on bibliometric techniques, the outputs obtained in the Web of Science (n = 139) and Scopus (n = 73) databases were analyzed in the bibliometrix R package to map and systematically review the literature. After removing duplicates, we obtained a final output of 157 articles. The analysis of these publications draws attention to the relevance and emergence of these topics in academic and business circles and concludes that this area of knowledge has gained relevance in the last five years of research. The originality of this study lies in its ability to offer valuable insights that can shape future research agendas. By focusing specifically on how management control systems support or hinder sustainability initiatives, the study fills a gap in existing literature, which often treats these subjects separately. Future research can focus on the challenges of integrating sustainability into accounting frameworks and the role of technology in accounting for sustainability. The continuous study of these topics is essential to enable professionals and organizations to face contemporary challenges, ensure ethics and transparency, promote sustainability and responsibility, and ensure long-term success in a world increasingly aware of environmental and social issues. [ABSTRACT FROM AUTHOR]

We study the influence of supervisors on employee misconduct at branches of U.S. financial institutions. Individual supervisor fixed effects explain twice as much variation in branch misconduct as firm fixed effects. Supervisor influence is concentrated in firms that theory suggests are most likely to delegate authority—firms with complex operations, distant branches, and trustworthy supervisors. Supervisors affect misconduct through their personnel decisions, attention to employees with past misbehavior, and ethics and industry rules training. After major internal control improvements, supervisor influence declines. Our results illustrate how supervisors influence misconduct above and beyond firm-level factors. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: D21; D82; G20, L22; L23; M12; M40. [ABSTRACT FROM AUTHOR]

Journals and citations are networks of practice in which management accounting, management control systems, and performance management carry significance. A total of 2,560 publications and 43,425 citations from the Web of Science between 2000-2020 were used to perform a citation analysis of articles, authors, and journals, along with a bibliometric study to map keywords co-occurrence. Citations and publications had an explosive growth due to new journals and Web of Science expansion, with the number and share of top journals decreasing over time. Performance management is eclectic with journals and authors from various disciplines; bibliometric maps suggest that management accounting and performance literature rooted in strategy are competing to integrate this emerging topic. Regardless of the increase in citations and publications, there are only 28 Latin American articles (1% of the total). Despite calls for more diversity in accounting research, we observe the pre-eminence of Western academic norms and practices. Although management accounting is an active field in Latin America with many local publications, few appear in internationally ranked academic journals. [ABSTRACT FROM AUTHOR]

This research aims to determine "the effectiveness of management accounting systems, management control systems and environmental uncertainty on managerial performance with decentralization as a moderating variable". The method in this research is quantitative with primary data sources. The population in this study was the Regional General Hospital (RSUD) in DKI Jakarta. The samples for this research were heads of divisions, heads of subfields, heads of sections, heads of subsections as well as heads of installations and staff at Regional General Hospitals in DKI Jakarta with a total of 104 respondents. The data analysis used in the research was SEM PLS version 3.00 data analysis. Based on the results of research using hypothesis testing, it shows that the Management Accounting System has a significant effect on Managerial Performance. The Management Control System does not have a significant effect on Managerial Performance. Environmental Uncertainty has a significant influence on Managerial Performance. Decentralization does not moderate the influence of the Management Accounting System on Managerial Performance. Decentralization moderates the influence of Environmental Uncertainty on Managerial Performance. Decentralization moderates the influence of the Management Control System on Managerial Performance. [ABSTRACT FROM AUTHOR]

We study how managers interactively use management control systems (MCS) in response to shareholder activism in a context of performance declines. We predict that broad-scope MCS design is a key factor that helps explain variation in the level of interactive use. In addition, we argue that the extent to which diagnostic use of MCS alleviates shareholder pressures depends on analysts' recommendations. We empirically test our hypotheses with survey and archival data. Data on shareholder activism is hand-collected. The results provide support for our predictions, suggesting that managers use MCS interactively to assuage shareholder activism in the context of performance declines. This effect is less pronounced for managers equipped with broad-scope information from their MCS. Our findings indicate that in a setting of favorable analysts' recommendations, managers use MCS diagnostically instead of interactively to cope with shareholder activism. Overall, the findings may help inform our understanding of how firms manage shareholder activism from a management control perspective. [ABSTRACT FROM AUTHOR]

This research delved into the intricate causal relationships between Management Control Systems (MCS), Dynamic Capabilities (DC), Sustainable Performance (SP), and the pivotal Open Innovation Strategy (OIS) within the challenging context of the COVID-19 pandemic. Employing a rigorous statistical analysis and leveraging a partial least squares structural equation modeling (PLS-SEM) approach, the study meticulously examined the structural model and rigorously tested its hypotheses. The data harnessed for this investigation emanated from online surveys administered to executives and managers affiliated with 3-star and higher-rated hotels in southern Thailand, resulting in a sample size of 151 respondents. The outcome of the statistical analysis, conducted at a significance level of 0.01, conspicuously underlined the paramount role played by the Open Innovation Strategy (OIS) in influencing Sustainable Performance (SP), closely trailed by Dynamic Capabilities (DC) and Management Control Systems (MCS), in a distinct order. These statistically significant results unequivocally corroborated the acceptance of all six research hypotheses, which encapsulated the intricate interplay between MCS and DC, SP, and OIS, as well as the intricate relationships between DC, OIS, and SP. The research outcomes paint a compelling picture, underscoring that in the face of crises, the strategic adoption of open innovation strategies, complemented by an effective management control system and dynamic capabilities, empowers businesses to effectively navigate and endure crises while sustaining operational performance.

Purpose: The article examines the role of management accounting in managing human capital, a key intangible asset for services sectors. Considering new expectations regarding the role of management accountants and human resource professionals, the article explores the ability of the disciplines to collaborate in becoming more strategic. Design/methodology/approach: The article considers literature on the evolution of the two disciplines, including archetype views on the role of management accountants, and presents case study analysis of a German information technology firm and a Dutch bank. Semi-structured interviews were conducted with senior managers from both the companies. Findings/results: From the interviews, it appeared that management accountants play the role of business partner but stop short of acting as comprehensive integrator of human capital information. While both companies have innovated in measuring and valuing human capital, human resources and finance analytics teams tend to work on their own and accountants remain ad hoc advisors. Practical implications: Efforts to refine the business case and value human capital fail to fully mainstream, as collaboration across departments remain loose. Innovations in soft management controls leave an impression of loose coupling between subsystems rather than comprehensively planned and integrated soft management control systems. Originality/value: The study defines complementarity between two disciplines, both seeking to account for and manage intangible assets more effectively. It concludes with lessons for researchers and practitioners on the development action-to-value pathways, improving non-financial metrics and purposefully shaping soft control systems.

Purpose: The present research emphasizes the models of management control system (MCS), with the objective of analyzing the structuring of Guamá Science and Technological Park companies MCSs, allowing to measure the level of structuring of their management processes. Methodology: This is exploratory research developed with a quantitative approach, through a survey, applied in 15 enterprises at Guamá Science and Technological Park. Results: The results indicated that resident entrepreneurs have structured management control systems, with greater emphasis on planning markers and results control and less structuring of cultural and behavioral controls, in line with the results obtained with the importance attributed by managers to the use of MCS. It was concluded that the companies participating in the research conduct a balanced management between planning and operational control, with the need to conduct actions to stimulate the use of management tools that help in dissemination of culture and behavioral controls. Contributions of the Study: As a practical contribution, this study contributed to improvement of technological Parks management, from the mapping of the needs of their users. As an academic contribution, we believe that understanding management factors that are best developed and those that need to be developed to achieve satisfactory levels of management control systems is critical for definition of internal development policies of management processes, thus, moving forward for the social contribution of the research, the theoretical improvement favors entrepreneurs and their ventures, with profits for ecosystem of technological parks and for general society. [ABSTRACT FROM AUTHOR]

Purpose: The present research emphasizes the models of management control system (MCS), with the objective of analyzing the structuring of Guamá Science and Technological Park companies MCSs, allowing to measure the level of structuring of their management processes. Methodology: This is exploratory research developed with a quantitative approach, through a survey, applied in 15 enterprises at Guamá Science and Technological Park. Results: The results indicated that resident entrepreneurs have structured management control systems, with greater emphasis on planning markers and results control and less structuring of cultural and behavioral controls, in line with the results obtained with the importance attributed by managers to the use of MCS. It was concluded that the companies participating in the research conduct a balanced management between planning and operational control, with the need to conduct actions to stimulate the use of management tools that help in dissemination of culture and behavioral controls. Contributions of the Study: As a practical contribution, this study contributed to improvement of technological Parks management, from the mapping of the needs of their users. As an academic contribution, we believe that understanding management factors that are best developed and those that need to be developed to achieve satisfactory levels of management control systems is critical for definition of internal development policies of management processes, thus, moving forward for the social contribution of the research, the theoretical improvement favors entrepreneurs and their ventures, with profits for ecosystem of technological parks and for general society. [ABSTRACT FROM AUTHOR]

This study examines how management control systems (MCSs) may enable, constrain and embed the integrated reporting process within organisations. We analyse in‐depth, semi‐structured interview evidence using Tessier and Otley's MCS framework and institutional work. We find that organisational culture, clear responsibilities and ongoing stakeholder dialogue support the development of an integrated reporting process. In addition, an ongoing multi‐stage process with regular stakeholder interaction helps to embed the integrated reporting process. Our paper provides comprehensive detail about the MCS associated with the process for preparing an integrated report that will be of interest to current integrated reporting (IR) practitioners and organisations considering adopting IR. [ABSTRACT FROM AUTHOR]

This study analyzed the effects of intellectual capital and management control systems (MCS) on performance, mediated by cooperation in a franchising system, on the assumption that those, in the condition of antecedents, can improve performance through cooperation since contracts are signed for that purpose. The results showed that intellectual capital (human, structural, and relational) promotes improved performance and cooperation in a franchising system. Similarly, MCS (performance appraisal systems and socialization) translate into performance and cooperation. However, no mediating effect of cooperation was observed in intellectual capital and MCS" relationships with performance. A survey was carried out with 112 fuel dealer managers, and structural equation modeling was applied to test the hypotheses. It was concluded that cooperation did not potentiate the effects of intellectual capital and MCS in performance on the performance of the investigated franchising system. This finding raises the need for further research as it clashes with the purpose of cooperation with has been advocated in the literature and expected in a franchise agreement. [ABSTRACT FROM AUTHOR]

We examine the extent to which broad-scope management control systems (MCS) mitigate the negative impact of a crisis with extreme uncertainty on investor and shareholder expectations and the potential role of boundary systems in this link. We use the COVID-19 pandemic as research setting to analyse this link and market value as a proxy for expectations. Our hypotheses are tested using a combination of survey and archival data from large organizations listed on the Brazilian Stock Exchange, resulting in a panel of 6257 organization-week observations. Our main results are consistent with the hypotheses. We also conduct a series of sensitivity tests to check the robustness of our main findings. Our results remain significant across specifications: alternative identification strategy, or additional control variables. In an additional analysis, we also examine the role of lenders. Overall, we extend the scarce prior literature on the effectiveness of MCS under crisis management and provide new evidence for signaling theory, thus connecting both streams of literature. The COVID-19 pandemic provides an optimal context for researching this topic because, in contrast to past economic downturns or financial crises, it has required organizations across industries to adapt quickly and respond to new demands with unpredictable economic, behavioural, and societal consequences. [ABSTRACT FROM AUTHOR]

This study examines the effect of transformational leadership style on the use of management control systems, specifically Simons' (1995) levers of control, in human service not‐for‐profit organizations. Unlike prior studies in which transformational leadership style has been treated as an aggregate construct, we decompose the construct and examine its effect at the dimensional level. Using matched survey and archival data for 271 organizations in Australia, we find two dimensions of transformational leadership, articulating a vision and facilitating acceptance of group goals, to be dominant in their influence on the use of the levers of control. This finding is consistent with the context of human service not‐for‐profit organizations that are heavily dependent on communication, cooperation, and collaboration across multidisciplinary teams for effective service delivery. [ABSTRACT FROM AUTHOR]