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期刊名:Journal of management control

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ISSN:2191-4761

e-ISSN:2191-477X

IF/分区:3.6/Q2

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共收录本刊相关文章索引38
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Digitalization has the potential to disrupt the management accounting domain. It may not only affect the digital landscape of the organization and the associated business models, but also management accounting and control practices as well ...
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Data analytics is applied in various fields, including business performance forecasting, but companies struggle with its implementation. Following a cross-sectional field study approach, we make two contributions. First, we elaborate on the...
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This paper addresses a current gap in the literature by investigating the mediating role that integrating corporate social responsibility (CSR) into the management control systems (MCS) of small and medium-sized enterprises (SMEs) can play ...
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In recent decades, academia has addressed a wide range of research topics in the field of ethical decision-making. Besides a great amount of research on ethical consumption, also the domain of ethical investments increasingly moves in the f...