Facilitating sustainability control in SMEs through the implementation of an environmental management system [PDF]
, 2021 This paper explores the characteristic type and use of sustainability control in small to medium sized enterprises (SMEs) through the implementation of an environ-mental management system, formally certified to ISO 14001.
Johnstone, Leanne,, Johnstone, Leanne
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Blockchain in accounting practice and research: A systematic literature review [PDF]
, 2021 New technologies and digital innovations are gradually reshaping the contours of accounting, auditing and reporting. Among the emerging technologies able to revolutionize business models and consequently change the processes underlying management control,
damiano cesa bianchi +2 more
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The Effect of Perceived Environmental Uncertainty on the Use and Perceived Usefulness of Strategic Management Accounting: Some Empirical Evidence [PDF]
Managing Global Transitions, 2017 The purpose of this paper is to investigate whether perceived environmental uncertainty (PEU) affects the use and the perceived usefulness of strategic management accounting (SMA).
Antonio Costantini, Filippo Zanin
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ARTIFICIAL INTELLIGENCE AND BIG DATA IN MANAGEMENT CONTROL OF MOROCCAN COMPANIES: CASE OF THE RABAT-SALE-KENITRA REGION [PDF]
Proceedings on Engineering SciencesTechnological advancements, particularly Big Data and Artificial Intelligence (AI), are profoundly transforming management practices and redefining the roles of management controllers.
Gaga Dounia +3 more
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The Role of Financial Control in New Product Development: Empirical Insights into Project Managers' Experiences [PDF]
, 2016 This paper explores financial control in new product development (NPD) project managers’ work. To supplement previous literature on controlling innovation activities, the paper focuses on NPD project managers’ versatile role of being under control (about
Tervala, Emmi +3 more
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The Balanced Scorecard: Innovative Performance Measurement and Management Control System
Journal of Technology Management & Innovation, 2014 The paper presents an overview of studies that have described the emergence of innovative performance measurement systems. It is dedicated to the issue of potential implementation of Balanced Scorecard as a strategic management control system in Czech ...
Ondrej Zizlavsky
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Tensions at the intersection of management control and innovation [Elektronisk resurs] : a literature review [PDF]
, 2017 This paper reviews 47 articles dealing with tensions at the intersection of management control and innovation. One purpose is to present the status of the research in the area in terms of types of articles, research methods, theoretical approaches, and ...
Kristianstad University. +2 more
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Corporate Governance, Management Control and Global Competition
Symphonya, 2005 Corporate governance is a complex activity evolving in parallel with change within internal and external contexts. In particular, global competition shows how maintaining the conditions for company effectiveness implies: reviewing the corporate ...
Daniela M. Salvioni
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Journal of Accounting and Investment, 2023 Research aims: This research aims to investigate the effectiveness of implementing management control practices (MPCs) and examine whether MPC is possible and how MPCs as a package "fit” with the strategic choices of Local Community Service Agency (BLUD)
Nurkholis Nurkholis +4 more
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Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 The paper discusses the issue of control in the public finance sector. The issue in question is particularly important in the context of transition from heavily bureaucratic financial control of the public finance sector entities used so far to the ...
Anna Mucha
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