Management Accounting Research最新文献

The adaptation of management control systems in sustainability-oriented innovation strategy implementation 管理控制系统在可持续创新战略实施中的适应性

IF 4 2区管理学

Management Accounting Research Pub Date : 2026-06-01 Epub Date: 2025-12-13 DOI: 10.1016/j.mar.2025.100957

Wen Pan Fagerlin , Wenjun Wen , Eva Lövstål

{"title":"The adaptation of management control systems in sustainability-oriented innovation strategy implementation","authors":"Wen Pan Fagerlin , Wenjun Wen , Eva Lövstål","doi":"10.1016/j.mar.2025.100957","DOIUrl":"10.1016/j.mar.2025.100957","url":null,"abstract":"<div><div>Organizations are increasingly turning to sustainability-oriented innovation (SOI) to address pressing environmental and social challenges, yet implementation remains fraught with difficulties. Unlike incremental sustainability efforts, SOI embeds sustainability objectives into the core of innovation processes, encompassing products, services, and business models. This study investigates how the adaptation of management control systems (MCSs) enables the implementation of SOI. Drawing on a case study of a Scandinavian polyethylene-packaging firm responding to the European Union’s plastic ban by shifting to bio-based and recycled materials, we trace the firm’s rapid implementation of an SOI strategy. Leveraging Tessier and Otley’s (2012) refinement of Simons’ (1995) levers-of-control (LOC) framework, we show how the firm navigated distinct phases of SOI implementation by alternating between strategic and operational levels of control. Rather than developing entirely new control mechanisms, the firm adapted existing ones—a process we term <em>plasticity</em>, defined as the capacity to repurpose controls without altering their formal design or structure. This study advances research on management control for sustainability by introducing MCS plasticity as a key enabler of SOI and by demonstrating the analytical value of the revised LOC framework for examining complex sustainability transitions.</div></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"68 ","pages":"Article 100957"},"PeriodicalIF":4.0,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145790883","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The SEC review of executive compensation disclosure and 'say-on-pay' voting outcomes SEC审查了高管薪酬披露和“薪酬话语权”投票结果

IF 4 2区管理学

Management Accounting Research Pub Date : 2026-06-01 Epub Date: 2026-01-03 DOI: 10.1016/j.mar.2025.100959

Wei Li, Yunyan Zhang

引用次数: 0

A boo is louder than a cheer: How feedback on creative tasks affects misreporting in multi-task environments 嘘声比欢呼更响亮：创造性任务的反馈如何影响多任务环境下的误报

IF 4 2区管理学

Management Accounting Research Pub Date : 2026-06-01 Epub Date: 2026-01-03 DOI: 10.1016/j.mar.2025.100960

Florian Behrend , Barbara E. Weißenberger , Kai A. Bauch

{"title":"A boo is louder than a cheer: How feedback on creative tasks affects misreporting in multi-task environments","authors":"Florian Behrend , Barbara E. Weißenberger , Kai A. Bauch","doi":"10.1016/j.mar.2025.100960","DOIUrl":"10.1016/j.mar.2025.100960","url":null,"abstract":"<div><div>Employees increasingly operate in multi-task environments, managing both routine responsibilities and non-routine tasks, such as developing creative ideas. While employees’ creative ideas can be very valuable for firms, resource constraints often entail that managers need to provide negative outcome feedback in the form of a rejection of an employee’s proposed creative idea. This may have unintended consequences beyond the creative context in which it occurs. Drawing from reciprocity literature, we develop and test theory suggesting that when employees receive such negative outcome feedback on a creative, non-routine task, this spills over and increases employees’ misreporting on a routine task. However, this negative spillover effect can be mitigated when managers provide explanatory feedback in addition to the outcome feedback. Evidence from a laboratory experiment as well as a supplemental scenario experiment supports our predictions. Consistent with our theorized argument, additional analyses also show that these effects are driven by employees’ kindness evaluations. Our findings contribute to the misreporting literature by documenting the effects of feedback in multi-task environments and offer practical guidance for managers in identifying situations in which explanatory feedback is particularly beneficial.</div></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"68 ","pages":"Article 100960"},"PeriodicalIF":4.0,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145884147","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Performance pay, monetary gifts, and the moderating role of wage level 绩效薪酬、货币礼品以及工资水平的调节作用

IF 4 2区管理学

Management Accounting Research Pub Date : 2026-06-01 Epub Date: 2025-12-01 DOI: 10.1016/j.mar.2025.100956

Raoul Isselhard , Kathrin Manthei , Timo Vogelsang

{"title":"Performance pay, monetary gifts, and the moderating role of wage level","authors":"Raoul Isselhard , Kathrin Manthei , Timo Vogelsang","doi":"10.1016/j.mar.2025.100956","DOIUrl":"10.1016/j.mar.2025.100956","url":null,"abstract":"<div><div>We conducted a field experiment to compare the effects of financial performance pay and monetary gifts on employee performance. We randomly assigned store managers at a German discount supermarket chain to receive either performance pay based on profit increases or an unconditional gift in the form of a lump-sum payment. Our findings indicate that, on average, performance pay significantly outperformed gifts, yielding profit increases of approximately 8 %. However, managers’ base wages appear to moderate the effectiveness of performance pay versus gifts. Performance pay appears to have a stronger performance effect for managers with higher wages. In contrast, for gifts, we find tentative evidence of a stronger effect at lower wages. We argue that the effectiveness of both incentives depends on a reference point defined by the desired bonus-to-wage ratio (i.e. performance-pay-to-wage or gift-to-wage ratio). For performance pay, which can vary based on effort, higher-wage managers must exert more effort to meet this ratio. For gifts, which are fixed amounts, lower-wage managers may perceive the same bonus as more generous, which can strengthen reciprocity.</div></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"68 ","pages":"Article 100956"},"PeriodicalIF":4.0,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145645684","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Professional hybridization among management accountants: Navigating paradoxical tensions in environmental sustainability 管理会计师中的专业杂交：在环境可持续性中导航矛盾的紧张关系

IF 4 2区管理学

Management Accounting Research Pub Date : 2026-06-01 Epub Date: 2025-12-29 DOI: 10.1016/j.mar.2025.100958

Andrea Fried, Josefine Rasmussen, Mikael Ottosson, Henrik Nehler

{"title":"Professional hybridization among management accountants: Navigating paradoxical tensions in environmental sustainability","authors":"Andrea Fried, Josefine Rasmussen, Mikael Ottosson, Henrik Nehler","doi":"10.1016/j.mar.2025.100958","DOIUrl":"10.1016/j.mar.2025.100958","url":null,"abstract":"<div><div>Prior research has framed management accountants’ professional hybridization as an individual transformation of roles and identities. However, this perspective does not capture the broader social context and dynamic nature of management accounting work, especially when environmental sustainability demands are integrated into the professional roles of management accountants. Our study leverages paradox theory to examine the tensions faced by management accountants in Swedish energy-intensive companies when incorporating environmental sustainability demands into their work on this transformation. Using a qualitative research design, we identify and link two paradoxes—the sustainability–profit paradox and the engineer–accountant profession paradox. Additionally, we reveal four response patterns management accountants adopt when experiencing and navigating these paradoxes. Our findings contribute to the literature on the professional hybridization of management accountants by demonstrating how organizational, and interprofessional paradoxical tensions co-create their professional role. They reinforce the view of professional hybridization as a socially embedded phenomenon and highlight the agentic potential of management accountants in navigating these tensions.</div></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"68 ","pages":"Article 100958"},"PeriodicalIF":4.0,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145884076","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Measuring value-based management using natural language processing 使用自然语言处理测量基于价值的管理

IF 4 2区管理学

Management Accounting Research Pub Date : 2025-12-01 Epub Date: 2025-10-18 DOI: 10.1016/j.mar.2025.100946

Janice Wobst , Philipp Röttger , Rainer Lueg

引用次数: 0

Performance measurement in dynamic environments 动态环境下的性能测量

IF 4.2 2区管理学

Management Accounting Research Pub Date : 2025-12-01 Epub Date: 2025-06-04 DOI: 10.1016/j.mar.2025.100941

Paula M.G. Dirks, Marc Wouters

引用次数: 0

The effect of within-domain task changes and compensation contracts on performance 领域内任务变更和薪酬契约对绩效的影响

IF 4 2区管理学

Management Accounting Research Pub Date : 2025-12-01 Epub Date: 2025-08-21 DOI: 10.1016/j.mar.2025.100943

Jeremy D. Douthit , Todd A. Thornock

引用次数: 0

Digitalization of the finance function: Automation, analytics, and finance function effectiveness 财务职能的数字化：自动化、分析和财务职能的有效性

IF 4.2 2区管理学

Management Accounting Research Pub Date : 2025-12-01 Epub Date: 2025-07-11 DOI: 10.1016/j.mar.2025.100942

David S. Bedford , David Derichs , Sophie Hoozée , Teemu Malmi , Martin Messner , Vikash Kumar Sinha , Berend Van der Kolk , Frank Verbeeten

{"title":"Digitalization of the finance function: Automation, analytics, and finance function effectiveness","authors":"David S. Bedford , David Derichs , Sophie Hoozée , Teemu Malmi , Martin Messner , Vikash Kumar Sinha , Berend Van der Kolk , Frank Verbeeten","doi":"10.1016/j.mar.2025.100942","DOIUrl":"10.1016/j.mar.2025.100942","url":null,"abstract":"<div><div>Contemporary digital technologies provide new opportunities for organizing work within the finance function. In this study, we examine two digital technologies that are particularly relevant to the operation of finance functions – automation and analytics. We argue that variation in the use of these technologies is related to the interplay between firm-level digitalization strategy and the objectives of the finance function. Drawing on prior literature, we distinguish between two finance function objectives: an efficiency objective and a business partnering objective. Based on survey responses from 137 finance function professionals and complementary insights from 11 interviews, we show that the use of digital technologies within the finance function is associated with both firm-level digitalization strategy and the specific objectives of the finance function. Specifically, we find a positive interaction between an emphasis on firm digitalization strategy and an efficiency objective on the use of both automation and analytics. In contrast, digitalization strategy and a business partnering objective have positive but independent effects on the use of analytics. We also find that finance functions that simultaneously use automation and analytics have lower effectiveness, which might be a result of resource constraints. Overall, our paper adds to our understanding of the drivers and consequences of digitalization in the finance function.</div></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"67 ","pages":"Article 100942"},"PeriodicalIF":4.2,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144596352","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Labour adjustment by employee type when sales change 销售变动时按员工类型调整用工

IF 4 2区管理学

Management Accounting Research Pub Date : 2025-12-01 Epub Date: 2025-08-30 DOI: 10.1016/j.mar.2025.100944

Junqin Sun , Fangjun Wang , Mark Anderson

{"title":"Labour adjustment by employee type when sales change","authors":"Junqin Sun , Fangjun Wang , Mark Anderson","doi":"10.1016/j.mar.2025.100944","DOIUrl":"10.1016/j.mar.2025.100944","url":null,"abstract":"<div><div>We examine how companies in China manage labour resources through sales upturns and downturns. We argue that managers make implicit commitments to retain some employees through downturns based on the nature of activities the employees engage in. We predict higher commitment in contracting (more stickiness) for employees who accumulate intangible asset value and engage in other long horizon activities. We associate employees with three primary business activities: sales and marketing (S&M), accounting and financial management (A&F) and production and operations (P&O). Employees in S&M acquire product knowledge and build relations with customers that benefit the firm over time. Employees in A&F combine professional skills with knowledge of the firm to support current operations and plan for future demand. Employees in P&O apply general and firm-specific skills to service current production and sales. We discriminate between state-owned enterprises (SOEs) and non-SOEs in our analysis. For SOEs, there is stickiness in labour adjustment across all activities, consistent with political employment objectives of SOEs. For non-SOEs, firms add more employees for S&M and A&F when sales increase than they remove when sales decrease but adjustments to labour for P&O activities are symmetric with respect to increases and decreases in sales.</div></div>","PeriodicalId":51429,"journal":{"name":"Management Accounting Research","volume":"67 ","pages":"Article 100944"},"PeriodicalIF":4.0,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144920213","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0