The moderating effect of corporate size on the relationship between prospector strategy and management accounting practices

IF 2.1 Q3 MANAGEMENT

Journal of Management Control Pub Date : 2023-05-08 DOI:10.1007/s00187-023-00353-2

F. Palazzi, F. Sgrò, M. Ciambotti, N. Bontis, Lorenzo Gelsomini

引用次数: 0

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企业规模对探矿者战略与管理会计实践关系的调节作用

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Management Control MANAGEMENT-

CiteScore

5.60

自引率

15.20%

发文量

期刊介绍： Journal of Management Control (JoMaC) is an international journal concerned with the formal, information-based routines and procedures managers use to maintain or alter patterns in organizational activities. Particular emphasis is placed on operational and strategic planning and control systems and the processes and techniques. JoMaC was founded in 1990 as a German journal and has a strong reputation as a dedicated academic journal open to high-quality research on all aspects of management control. The journal covers such topics as: the role of management control systems in the management of companies and non-profit organizations; the design and use of planning systems for production, marketing, logistics and other fields of use; the interaction between strategic and operational aspects of management control; the role of management accountants and other internal and external service providers, such as financial accountants, auditors and consultants; change and the sustainability of management control systems. Journal of Management Control especially welcomes empirical and analytical papers reflecting both methodological rigor and practical relevance that make a significant contribution to literature. The journal is interested in literature reviews and meta-analyses showcasing and promoting current academic research. Additional materials relating to papers of interest to scholars (e.g. coding sheets, questionnaires, data, etc.) can be downloaded from our website in order to stimulate future research.Officially cited as: J Manag Control