Journal of Management Control最新文献

Core and periphery dynamics of budget evaluation during crisis: the evolution of an impromptu solution 危机期间预算评估的核心与外围动态：即兴解决方案的演变

IF 3.3

Journal of Management Control Pub Date : 2023-12-18 DOI: 10.1007/s00187-023-00362-1

Michelle Carr, Matthias Beck

引用次数: 0

An exploratory analysis of incentive packages and managerial performance 激励方案与管理绩效的探索性分析

Journal of Management Control Pub Date : 2023-11-09 DOI: 10.1007/s00187-023-00360-3

Iryna Alves, Sofia M. Lourenço

{"title":"An exploratory analysis of incentive packages and managerial performance","authors":"Iryna Alves, Sofia M. Lourenço","doi":"10.1007/s00187-023-00360-3","DOIUrl":"https://doi.org/10.1007/s00187-023-00360-3","url":null,"abstract":"Abstract This study explores the interplay among different types of incentives (monetary incentives, non-monetary incentives, and benefits) and managerial performance. We collect data via a questionnaire and use qualitative comparative analysis (QCA) to analyze them. Using data from 614 managers, we identify multiple incentive packages that are consistently related to high managerial performance. Specifically, our analyses reveal that non-monetary incentives in the form of autonomy and development opportunities are as related to high performance in isolation as their combination with recognition. High performance can also be achieved with the combination of traditional tangible benefits with (1) social support benefits and recognition or with (2) monetary incentives. Finally, our findings suggest that monetary incentives, social benefits, and autonomy and development opportunities are more important for the success of CFOs than to non-CFOs. Conversely, tangible benefits are particularly relevant for the high performance of non-CFOs but not for CFOs. Our findings contribute to the incentives literature by showing successful incentive packages that companies are using in practice and how they relate to different theories such as agency theory, self-determination theory, and human capital theory.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":" 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135291286","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Complementing family firm and managerial views of doing business through management accounting tools 通过管理会计工具补充家族企业和管理人员的经营观点

Journal of Management Control Pub Date : 2023-10-11 DOI: 10.1007/s00187-023-00359-w

Antonio Leotta, Carmela Rizza, Daniela Ruggeri

{"title":"Complementing family firm and managerial views of doing business through management accounting tools","authors":"Antonio Leotta, Carmela Rizza, Daniela Ruggeri","doi":"10.1007/s00187-023-00359-w","DOIUrl":"https://doi.org/10.1007/s00187-023-00359-w","url":null,"abstract":"Abstract Contributions to the family firm literature have given attention to different challenges that family firms have to face in their life cycle when organisational complexity increases and managerial processes are required. This paper investigates how management accounting (MA) tools enable family and managerial views of doing business to complement each other during the professionalisation process. In particular, the paper discusses a longitudinal case study on a family firm’s professionalisation, when an external advisor introduced financial ratio analysis and contribution margin reports. The case evidence shows that MA tools, by facilitating communication amongst family firm members and the external advisor, favours the complementing between family firm and managerial views of doing business during the professionalisation process. When simultaneously trusting family firm and managerial views of doing business, family firm members had the chance to interpret business facts differently, discovering new business opportunities. The paper contributes to the family business literature examining the professionalisation process through the pragmatic constructivist (PC) perspective that analyses the main traits of family firm and managerial views of doing business, stressing the relevance of values in interpreting business facts and in identifying factual possibilities. On this issue, the PC perspective is useful in understanding the role of MA tools as a communication basis for enabling the complementing of different views of doing business during the professionalisation process.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136211211","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

A holistic view on the opportunities and threats of normative control: a literature review 关于规范控制的机会和威胁的整体观点:文献综述

Journal of Management Control Pub Date : 2023-10-05 DOI: 10.1007/s00187-023-00358-x

Louise Colling, Kim Ceulemans

引用次数: 0

Trust-based management control in inter-organizational relationships 组织间关系中基于信任的管理控制

IF 3.3

Journal of Management Control Pub Date : 2023-09-05 DOI: 10.1007/s00187-023-00357-y

Kristian Waerness, Elsa Solstad, B. Bertheussen

引用次数: 1

Integrare gli SDG nella valutazione degli investimenti aziendali: risultati da un approccio interventista 将可持续发展目标纳入商业投资评估:干预方法的结果

Journal of Management Control Pub Date : 2023-09-01 DOI: 10.3280/maco2023-002004

Giacomo Pigatto, Miriam Corrado, Lino Cinquini, Maria Serena Chiucchi, Andrea Tenucci

引用次数: 0

Il contributo di Management Control alla ricerca su tecnologie digitali e sostenibilità 管理控制对数字技术和可持续性研究的贡献

Journal of Management Control Pub Date : 2023-09-01 DOI: 10.3280/maco2023-002001

Daniela Mancini, Domenica Lavorato, Palmira Piedepalumbo

{"title":"Il contributo di Management Control alla ricerca su tecnologie digitali e sostenibilità","authors":"Daniela Mancini, Domenica Lavorato, Palmira Piedepalumbo","doi":"10.3280/maco2023-002001","DOIUrl":"https://doi.org/10.3280/maco2023-002001","url":null,"abstract":"Sustainability and digitization are recognized as crucial issues in the contemporary era. Sustainability serves as a guiding paradigm for defining corporate missions and formulating strategies to achieve economic, social, and environmental objectives. Simultaneously, the advent of digital technologies has immersed companies in an interconnected and pervasive environment, necessitating meticulous management, organization, evaluation, and risk assessment. Companies increasingly acknowledge the interdependence between sustainability and technological development. Implementing digital technology can expedite the transition to sustainability, while embracing sustainability principles requires assessment of the long-term impacts of digital transformation. While studies in business administration and management focus on both sustainability and technological innovation, their intersection is still in its nascent stage. This article aims to analyze the contribution of Management Control to the national and international scientific discourse on sustainability and digitization. Additionally, it proposes a research agenda for future publications in the journal, consolidating its position in the broad field of planning and control systems. A systematic literature review was conducted, considering the articles on sustainability and technology issues published in the Management Control journal. The article provides an overview of the studies on technology, sustainability, and their combined effects, concluding with concise observations and a synthesis of the contributions included in this volume.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135686548","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Intelligenza artificiale e accounting: le possibili relazioni 人工智能和会计:可能的关系

Journal of Management Control Pub Date : 2023-09-01 DOI: 10.3280/maco2023-002005

Diego Valentinetti, Michele A. Reaa

引用次数: 0

L'implementazione di tecnologie 4.0 nelle piccole imprese: analisi di un caso di successo 4.0技术在小型企业中的应用:成功案例分析

Journal of Management Control Pub Date : 2023-09-01 DOI: 10.3280/maco2023-002007

Paolo Bogarelli, Nicola Castellano

引用次数: 0

What do companies report about their digital transformation? 企业如何报告他们的数字化转型?

Journal of Management Control Pub Date : 2023-09-01 DOI: 10.3280/maco2023-002008

Manuel De Nicola, Anna Maria Maurizi

{"title":"What do companies report about their digital transformation?","authors":"Manuel De Nicola, Anna Maria Maurizi","doi":"10.3280/maco2023-002008","DOIUrl":"https://doi.org/10.3280/maco2023-002008","url":null,"abstract":"Consistently with the rapid and disruptive growth of digital transformation (DT), many studies in the field of accounting have investigated how digital technologies are used to improve reporting quality, effectiveness, timeliness, and other similar attributes. Conversely, there is a research gap concerning the features (and the respective preparers behaviors) of non-financial disclosure about the DT process experienced by the companies. To this end, integrated reports, which contemplate a section dedicated to comment about the business model (BM), might be suitable documents to be investigated. There is still little relevance attributed to the information disclosed to represent the impacts of DT on BM elements and on the relationship with stakeholders. Hence, this study proposes an exploratory approach mapping the DT reporting that a sample of Italian listed companies disclosed by adopting the principles issued by the International Integrated Reporting Council - IIRC (now Value Reporting Foundation). This research shows how BM reporting can help to understand whether and how companies implement a DT strategy. It also demonstrates that the representation of the relationship DT/BM is shallow and incomplete and that it is mainly used with the aim of enhancing legitimacy.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"2013 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135686561","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0