发布求助
文献互助 智能选刊 最新文献

Journal of Management Control最新文献

筛选
英文 中文
A literature review on the impact of digitalisation on management control 关于数字化对管理控制影响的文献综述
IF 3.3
Journal of Management Control Pub Date : 2022-11-29 DOI: 10.1007/s00187-022-00349-4
Jochen Fähndrich
{"title":"A literature review on the impact of digitalisation on management control","authors":"Jochen Fähndrich","doi":"10.1007/s00187-022-00349-4","DOIUrl":"https://doi.org/10.1007/s00187-022-00349-4","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"34 1","pages":"9-65"},"PeriodicalIF":3.3,"publicationDate":"2022-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46009722","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: 1
The effect of internal control quality on real and accrual-based earnings management: evidence from France 内部控制质量对真实盈余管理和权责发生制盈余管理的影响:来自法国的证据
IF 3.3
Journal of Management Control Pub Date : 2022-11-10 DOI: 10.1007/s00187-022-00348-5
Mounia Boulhaga, A. Bouri, Hany Elbardan
{"title":"The effect of internal control quality on real and accrual-based earnings management: evidence from France","authors":"Mounia Boulhaga, A. Bouri, Hany Elbardan","doi":"10.1007/s00187-022-00348-5","DOIUrl":"https://doi.org/10.1007/s00187-022-00348-5","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"33 1","pages":"545 - 567"},"PeriodicalIF":3.3,"publicationDate":"2022-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42054159","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
La pianificazione della sostenibilità nelle aziende familiari: il ruolo dei key value drivers 家庭企业的可持续发展规划:关键价值驱动者的作用
IF 3.3
Journal of Management Control Pub Date : 2022-11-01 DOI: 10.3280/maco2022-003006
Ivo Hristov, A. Chirico, Francesco Ranalli, Riccardo Camilli
{"title":"La pianificazione della sostenibilità nelle aziende familiari: il ruolo dei key value drivers","authors":"Ivo Hristov, A. Chirico, Francesco Ranalli, Riccardo Camilli","doi":"10.3280/maco2022-003006","DOIUrl":"https://doi.org/10.3280/maco2022-003006","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"334 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80582958","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
Relazioni tra Integrated Report e processi decisionali e di controllo: un'indagine empirica longitudinale 综合报告与决策和控制过程的关系:纵向经验调查
IF 3.3
Journal of Management Control Pub Date : 2022-11-01 DOI: 10.3280/maco2022-003007
R. Ciccola, Ilenia Ascani, M. Chiucchi
{"title":"Relazioni tra Integrated Report e processi decisionali e di controllo: un'indagine empirica longitudinale","authors":"R. Ciccola, Ilenia Ascani, M. Chiucchi","doi":"10.3280/maco2022-003007","DOIUrl":"https://doi.org/10.3280/maco2022-003007","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"4 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81700344","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
L'azienda intelligente: opportunità e minacce per la creazione di valore 聪明的公司:创造价值的机会和威胁
IF 3.3
Journal of Management Control Pub Date : 2022-11-01 DOI: 10.3280/maco2022-003001
Claudia Presti
{"title":"L'azienda intelligente: opportunità e minacce per la creazione di valore","authors":"Claudia Presti","doi":"10.3280/maco2022-003001","DOIUrl":"https://doi.org/10.3280/maco2022-003001","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"134 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77695147","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: 2
Human resources management, knowledge sharing and innovative behavior: Which nexus? A systematic literature review 人力资源管理、知识共享与创新行为:哪个关系?系统的文献综述
IF 3.3
Journal of Management Control Pub Date : 2022-11-01 DOI: 10.3280/maco2022-003002
Arianna Becciu, Costina Andreea Calota, Cristina Gonnella, Sarah Russo
{"title":"Human resources management, knowledge sharing and innovative behavior: Which nexus? A systematic literature review","authors":"Arianna Becciu, Costina Andreea Calota, Cristina Gonnella, Sarah Russo","doi":"10.3280/maco2022-003002","DOIUrl":"https://doi.org/10.3280/maco2022-003002","url":null,"abstract":"This review explores the relationships between the literature on knowledge sharing (KS), innovative behavior (IB) and human resource management (HRM). A systematic literature review is carried out employing a bibliometric and network analysis. The review is based on 45 articles retrieved from top journals using Scopus for data selection. The articles extrapolated belong to any period before 2020. In organizing the articles in a grid consisting of three perspectives and five recurring themes, trends in the current literature are traced and possible future paths are identified. Our findings suggest that there is a lack of studies adopting a holistic perspective on the relationships between KS, IB and HRM. This article proposes a systematic categorization of articles concerning the link between KS, IB and HRM, thus providing a valuable guide for researchers. Furthermore, the literature review provides a holistic and all-embracing overview of the entanglements between KS, IB and HRM.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"61 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87156050","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
Management control in inter-firm relationships: Opportunities and challenges of blockchain technology adoption 企业间关系中的管理控制:采用区块链技术的机遇与挑战
IF 3.3
Journal of Management Control Pub Date : 2022-11-01 DOI: 10.3280/maco2022-003004
G. Centorrino, G. Noto, Daniela Rupo
{"title":"Management control in inter-firm relationships: Opportunities and challenges of blockchain technology adoption","authors":"G. Centorrino, G. Noto, Daniela Rupo","doi":"10.3280/maco2022-003004","DOIUrl":"https://doi.org/10.3280/maco2022-003004","url":null,"abstract":"Accounting research has not yet focused on the potential contribution of blockchain technology (BT) to the management control of inter-firm relationships. This study explores to what extent BT addresses some of the key issues related to inter-organizational control identified in the previous literature on the topic. The research is based on the case study approach. In particular, in order to address the research objectives, the study develops the case study of ROUGE (Red Orange Upgrading Green Economy), a project implementing BT in the production and distribution of the Sicilian red orange. The study identifies, explores and discusses the key opportunities and challenges related to BT adoption in inter-firm settings management control. While BT may allow to improve data management and operations, build trust and foster collaboration, its implementation requires tackling technology and cultural resistance. The last years have been characterized by a significant increase in studies focusing on BT and accounting. However, few have developed empirical cases. Moreover, to the author's knowledge, this is the first study specifically focused on BT and inter-organizational management control.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"231 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78487827","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
L'azienda è organismo resiliente. Le possibili reazioni alle crisi economiche 公司是一个有弹性的有机体。对经济危机的可能反应
IF 3.3
Journal of Management Control Pub Date : 2022-11-01 DOI: 10.3280/maco2022-003009
G. Catturi
{"title":"L'azienda è organismo resiliente. Le possibili reazioni alle crisi economiche","authors":"G. Catturi","doi":"10.3280/maco2022-003009","DOIUrl":"https://doi.org/10.3280/maco2022-003009","url":null,"abstract":"","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"86 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86579723","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
Business continuity and planning effectiveness: An empirical analysis of Italian manufacturing SMEs 业务连续性与计划有效性:意大利制造业中小企业的实证分析
IF 3.3
Journal of Management Control Pub Date : 2022-11-01 DOI: 10.3280/maco2022-003005
F. Sgrò, F. Palazzi, M. Ciambotti
{"title":"Business continuity and planning effectiveness: An empirical analysis of Italian manufacturing SMEs","authors":"F. Sgrò, F. Palazzi, M. Ciambotti","doi":"10.3280/maco2022-003005","DOIUrl":"https://doi.org/10.3280/maco2022-003005","url":null,"abstract":"For decades many researchers have studied companies' crisis and insolvency forecasting based on economic and financial indexes. However, little attention has been devoted to companies' organisational structure in setting up favourable conditions in which firms can continue their activities without having to initiate an alert procedure as well as effectively achieve the objectives forecasted. This is even more important when considering the introduction of Legislative Decree N. 14/2019, which underlines the importance of implementing a structure suitable for guaranteeing a company's development. This study aims to investigate whether organisational, administrative and accounting structures affect business continuity and planning effectiveness. To this end, the study has adopted a quantitative approach. This paper provides insights into a new management control approach. SMEs should adopt a more structured management approach, driven by an effective company information system able to timely detect the emergence of a crisis and the uncertainty of business continuity.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"7 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80108268","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
Opportunities and risks in using big data to support management control systems: A multiple case study 使用大数据支持管理控制系统的机遇和风险:多案例研究
IF 3.3
Journal of Management Control Pub Date : 2022-11-01 DOI: 10.3280/maco2022-003003
F. Badia, Fabio Donato
{"title":"Opportunities and risks in using big data to support management control systems: A multiple case study","authors":"F. Badia, Fabio Donato","doi":"10.3280/maco2022-003003","DOIUrl":"https://doi.org/10.3280/maco2022-003003","url":null,"abstract":"The growing importance of big data in the current business context is a recognized phenomenon in managerial studies. Many such studies have been focused on possible changes from the use of big data analytics in business, and with reference to management control systems. However, the number and extent of studies attempting to analyze the opportunities and risks of using big data analytics in control systems from an empirical perspective appear rather limited. This work conducts case studies analyzing three companies that have used big data in their decision-making processes within management control systems. The empirical analysis shows how proper management of big data can represent a fundamental opportunity for the development of managerial control systems, with some possibilities not yet fully explored even by those who have already introduced big data analytics in these systems. Big data quality and privacy protection appear to be the profiles presenting the greatest opportunities for future study. Furthermore, new challenges seem to emerge for accountants and controllers, who now are called to a new approach regarding how they should interpret their professional roles.","PeriodicalId":45634,"journal":{"name":"Journal of Management Control","volume":"93 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79753075","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
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信