Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
    - ACCOUNTING (132 journals)
    - BANKING AND FINANCE (306 journals)
    - BUSINESS AND ECONOMICS (1248 journals)
    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (212 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (235 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (145 journals)
    - INTERNATIONAL DEVELOPMENT AND AID (103 journals)
    - INVESTMENTS (22 journals)
    - LABOR AND INDUSTRIAL RELATIONS (61 journals)
    - MACROECONOMICS (17 journals)
    - MANAGEMENT (595 journals)
    - MARKETING AND PURCHASING (116 journals)
    - MICROECONOMICS (23 journals)
    - PRODUCTION OF GOODS AND SERVICES (143 journals)
    - PUBLIC FINANCE, TAXATION (37 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

ECONOMIC SCIENCES: GENERAL (212 journals)                  1 2     

Showing 1 - 200 of 200 Journals sorted alphabetically
ACM Transactions on Economics and Computation     Hybrid Journal  
Acta Universitatis Lodziensis : Folia Oeconomica     Open Access  
Acta Universitatis Sapientiae, Economics and Business     Open Access   (Followers: 1)
Actualidad Económica     Open Access  
Advances in Management and Applied Economics     Open Access   (Followers: 8)
AFFRIKA Journal of Politics, Economics and Society     Full-text available via subscription   (Followers: 4)
African Journal of Economic and Management Studies     Hybrid Journal   (Followers: 10)
Agricultural and Food Economics     Open Access   (Followers: 7)
AgriEngineering     Open Access  
Agrosearch     Open Access  
AL-Qadisiyah Journal For Administrative and Economic sciences     Open Access   (Followers: 2)
American Economic Review     Full-text available via subscription   (Followers: 445)
American Journal of Economics     Open Access   (Followers: 15)
Análisis Economico     Open Access  
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia     Open Access  
Annals of Financial Economics     Hybrid Journal   (Followers: 1)
Annals of Spiru Haret University. Economic Series     Open Access  
Applied Economic Analysis     Full-text available via subscription   (Followers: 1)
Applied Economic Perspectives and Policy     Hybrid Journal   (Followers: 15)
Applied Economics and Finance     Open Access   (Followers: 9)
Arthaniti : Journal of Economic Theory and Practice     Full-text available via subscription  
Asia-Pacific Journal of Accounting & Economics     Hybrid Journal   (Followers: 6)
Asian Journal of Economics and Empirical Research     Open Access  
Baltic Journal of Economics     Open Access   (Followers: 1)
BISE : Jurnal Pendidikan Bisnis dan Ekonomi     Open Access  
Botswana Journal of Economics     Open Access   (Followers: 1)
BRICS Journal of Economics     Open Access   (Followers: 3)
BRQ Business Review Quarterly     Open Access   (Followers: 1)
Buletin Studi Ekonomi     Open Access   (Followers: 2)
Business Strategy and Development     Hybrid Journal  
Central European Economic Journal     Open Access  
China Economic Quarterly International     Open Access  
China Finance and Economic Review     Open Access   (Followers: 4)
Ciencias Económicas     Open Access  
Cliodynamics     Open Access   (Followers: 2)
Cogent Economics & Finance     Open Access   (Followers: 3)
Danube     Open Access   (Followers: 3)
Desarrollo y Sociedad     Open Access   (Followers: 1)
Divergencia     Open Access  
ECA Sinergia : Revista Especializada en Economía, Contabilidad y Administración     Open Access  
Economía     Open Access  
EconomiA     Open Access  
ECONOMÍA     Open Access  
Economia & Região     Open Access   (Followers: 1)
Economic Analysis of Law Review     Open Access   (Followers: 4)
Economic Geology     Hybrid Journal   (Followers: 7)
Económicas CUC     Open Access  
Economics : Journal for Economic Theory and Analysis     Open Access   (Followers: 4)
Economics : The Open-Access, Open-Assessment Journal     Open Access  
Economics and Culture     Open Access  
Economics and Policy of Energy and the Environment     Full-text available via subscription   (Followers: 13)
Economics of Transportation     Partially Free   (Followers: 16)
Economy     Open Access   (Followers: 1)
Economy and Sociology / Economie şi Sociologie     Open Access   (Followers: 1)
Econosains : Jurnal Online Ekonomi Dan Pendidikan     Open Access  
Edunomic Jurnal Pendidikan Ekonomi     Open Access  
EFB Bioeconomy Journal     Open Access  
Ekonomi Bilimleri Dergisi     Open Access  
Ekonomia i Zarzadzanie. Economics and Management     Open Access  
Ekonomika (Economics)     Open Access  
Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi     Open Access  
Ekuitas : Jurnal Ekonomi dan Keuangan     Open Access  
El Trimestre Económico     Open Access  
Ensayos de Política Económica     Open Access  
Environmental & Socio-economic Studies     Open Access   (Followers: 1)
Environmental Economics     Open Access   (Followers: 2)
Equilibrium : Quarterly Journal of Economics and Economic Policy     Open Access   (Followers: 1)
Espacio Abierto     Open Access  
Estudios de Economia Aplicada / Studies of Applied Economics     Open Access   (Followers: 1)
Estudios Economicos     Open Access  
Expert Journal of Economics     Open Access  
Expresión Económica : Revista de Análisis     Open Access  
Global Business Perspectives     Hybrid Journal   (Followers: 3)
Health Economics Review     Open Access   (Followers: 9)
IMF Economic Review     Hybrid Journal   (Followers: 44)
Indian Growth and Development Review     Hybrid Journal  
Informe Econômico     Open Access   (Followers: 3)
Insight on Africa     Hybrid Journal   (Followers: 3)
Intellectual Economics     Open Access  
Interfaces Brasil/Canadá     Open Access   (Followers: 1)
International Journal of Applied Behavioral Economics     Full-text available via subscription   (Followers: 18)
International Journal of Ecological Economics and Statistics     Full-text available via subscription   (Followers: 5)
International Journal of Economics and Finance     Open Access   (Followers: 12)
International Journal of Economics and Financial Issues     Open Access   (Followers: 10)
International Journal of Energy Economics and Policy     Open Access   (Followers: 11)
International Journal of Management and Economics     Open Access   (Followers: 2)
International Journal of Regional Development     Open Access   (Followers: 1)
International Quarterly for Asian Studies     Open Access   (Followers: 2)
International Review of Economics Education     Hybrid Journal   (Followers: 2)
IQTISHODUNA     Open Access  
Istanbul Journal of Economics     Open Access  
Italian Economic Journal     Hybrid Journal   (Followers: 34)
JEJAK : Jurnal Ekonomi dan Kebijakan     Open Access  
JEKPEND : Jurnal Ekonomi dan Pendidikan     Open Access  
Journal for Labour Market Research     Open Access   (Followers: 11)
Journal of Accounting and Finance in Emerging Economies     Open Access  
Journal of Advanced Research in Law and Economics     Open Access   (Followers: 1)
Journal of Advanced Studies in Finance     Open Access   (Followers: 3)
Journal of Business Economics and Management     Open Access   (Followers: 2)
Journal of Business-to-Business Marketing     Hybrid Journal   (Followers: 13)
Journal of Developing Economies     Open Access   (Followers: 4)
Journal of Development Policy and Practice     Hybrid Journal   (Followers: 3)
Journal of Economic and Financial Sciences     Open Access   (Followers: 1)
Journal of Economic Asymmetries     Open Access  
Journal of Economic Development Policy     Open Access   (Followers: 7)
Journal of Economics and International Finance     Open Access   (Followers: 1)
Journal of Economics and Sustainable Development     Open Access   (Followers: 14)
Journal of Economics Bibliography     Open Access  
Journal of Economics Library     Open Access   (Followers: 8)
Journal of Economics, Finance and Administrative Science     Open Access  
Journal of Economics, Race, and Policy     Hybrid Journal   (Followers: 3)
Journal of Economy Culture and Society     Open Access  
Journal of Entrepreneurship and Public Policy     Hybrid Journal   (Followers: 7)
Journal of Finance and Economics     Open Access   (Followers: 13)
Journal of Financial and Quantitative Analysis     Full-text available via subscription   (Followers: 55)
Journal of Financial Economic Policy     Hybrid Journal   (Followers: 1)
Journal of Government and Economics     Open Access  
Journal of Interdisciplinary Economics     Hybrid Journal   (Followers: 1)
Journal of Life Economics     Open Access   (Followers: 2)
Journal of Management Control     Hybrid Journal   (Followers: 3)
Journal of Management for Global Sustainability     Open Access   (Followers: 1)
Journal of Markets & Morality     Partially Free  
Journal of Poverty and Social Justice     Hybrid Journal   (Followers: 33)
Journal of Research in Economics     Open Access   (Followers: 2)
Journal of Reviews on Global Economics     Open Access  
Journal of the Economic Science Association     Hybrid Journal   (Followers: 1)
Journal of the Economics of Ageing     Hybrid Journal   (Followers: 1)
Jurnal Ekonomi dan Studi Pembangunan     Open Access  
Jurnal Ekonomi KIAT     Open Access  
Jurnal Ekonomi Modernisasi     Open Access   (Followers: 1)
Jurnal Ekonomi Pembangunan     Open Access  
Jurnal Manajemen dan Kewirausahaan     Open Access  
Jurnal Pendidikan Ekonomi     Open Access  
Klinik Einkauf     Hybrid Journal  
Korea : Politik, Wirtschaft, Gesellschaft     Open Access  
L'Actualité économique     Full-text available via subscription   (Followers: 2)
Latin American Journal of Economics     Open Access   (Followers: 1)
Lecturas de Economía     Open Access  
Liberal Arts and Social Sciences International Journal (LASSIJ)     Open Access   (Followers: 1)
List Forum für Wirtschafts- und Finanzpolitik     Hybrid Journal  
Local Economy     Hybrid Journal   (Followers: 3)
Low Carbon Economy     Open Access   (Followers: 4)
Management Dynamics     Open Access  
Media Ekonomi dan Manajemen     Open Access  
MediaTrend     Open Access  
Modern Economy     Open Access   (Followers: 3)
Mondes en développement     Full-text available via subscription  
NBER Working Paper Series     Full-text available via subscription   (Followers: 21)
Nordic Journal of Health Economics     Open Access   (Followers: 4)
Open Pharmacoeconomics & Health Economics Journal     Open Access  
Pensamiento Crítico     Open Access  
Proceedings of Voronezh State University. Series: Economics and Management     Open Access  
Quantitative Economics     Full-text available via subscription   (Followers: 13)
Quantitative Economics Research     Open Access  
Quarterly Journal of Applied Theories of Economics     Open Access  
RDE : Revista de Desenvolvimento Econômico     Open Access  
Regards économiques     Open Access  
Regional Research of Russia     Hybrid Journal   (Followers: 4)
Regional Science Policy & Practice     Hybrid Journal   (Followers: 2)
Research in World Economy     Open Access   (Followers: 3)
Review of Economics and Development Studies     Open Access   (Followers: 2)
Review of Economics and Institutions     Open Access   (Followers: 3)
Review of Economics and Statistics     Hybrid Journal   (Followers: 138)
Review of Market Integration     Hybrid Journal   (Followers: 2)
Revista Brasileira de Desenvolvimento Regional     Open Access  
Revista CIFE : Lecturas de Economía Social     Open Access  
Revista de Análisis Económico     Open Access  
Revista de Economía     Open Access  
Revista ECONO : Facultad de Ciencias Económicas. UNLP     Open Access  
Revista Economia & Gestão     Open Access  
Revista Facultad de Ciencias Económicas: Investigación y Reflexión     Open Access  
Revista Finanzas y Política Económica     Open Access  
Revista Icade. Revista de las Facultades de Derecho y Ciencias Económicas y Empresariales     Full-text available via subscription  
Revista Latinoamericana de Desarrollo Económico     Open Access  
Revista Panorama Económico     Open Access   (Followers: 1)
Revista Sociedad y Economía     Open Access  
Revista Teoria e Evidência Econômica     Open Access  
Revista U.D.C.A Actualidad & Divulgación Científica     Open Access  
Revue économique     Full-text available via subscription   (Followers: 3)
Ruch Prawniczy, Ekonomiczny i Socjologiczny     Open Access  
RUDN Journal of Economics     Open Access  
Russian Journal of Economics     Open Access  
Sdü Vizyoner Dergisi     Open Access  
Semestre Económico     Open Access  
Shanlax International Journal of Economics     Open Access  
Sosyoekonomi     Open Access  
Staff Studies : Central Bank of Sri Lanka     Open Access  
Statistics and Economics     Open Access  
Studia Universitatis ?Vasile Goldis? Arad ? Economics Series     Open Access  
Supreme Court Economic Review     Full-text available via subscription   (Followers: 3)
Swiss Journal of Economics and Statistics     Open Access  
Tahghighat-e-Eghtesadi     Open Access  
Textos de Economia     Open Access  
Theoretical Economics Letters     Open Access   (Followers: 2)
Torun International Studies     Open Access  
Turkish Economic Review     Open Access  
World Economics     Full-text available via subscription   (Followers: 8)
Wroclaw Review of Law, Administration & Economics     Open Access  
Œconomia     Open Access  
Науковий вісник НУБіП України. Серія: Економіка, аграрний менеджмент, бізнес     Open Access  

        1 2     

Similar Journals
Journal Cover
Journal of Management Control
Journal Prestige (SJR): 0.262
Citation Impact (citeScore): 1
Number of Followers: 3  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 2191-4761 - ISSN (Online) 2191-477X
Published by Springer-Verlag Homepage  [2469 journals]
  • The use of non-financial performance measures for managerial compensation:
           evidence from SMEs

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      Abstract: Abstract This study explores the relationship between contextual variables—strategy, perceived environmental uncertainty (PEU), and decentralization—and the use of non-financial performance measures (NFPM) for managerial compensation in small and medium enterprises (SMEs). Using questionnaire data from SMEs’ managers, we find that the use of NFPM is positively associated with PEU hostility and decentralization. Furthermore, our study shows that these results are mostly driven by CEO’s compensation (in comparison to non-CEOs compensation) and family firms (in comparison to non-family firms). Finally, our analyses reveal that the use of different types of NFPM (customer-oriented, employee-oriented and operations-oriented) is associated with distinct contextual variables. Particularly, customer-oriented NFPM are negatively related to PEU dynamism and positively related to decentralization, while operations-oriented NFPM are positively related to PEU hostility.
      PubDate: 2022-04-27
       
  • Success factors for lean six sigma projects in healthcare

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      Abstract: Abstract Identifying critical success factors (CSFs) of continuous improvement projects is crucial for management control and operations management domains. Despite the availability of manufacturing-related literature, studies on CSFs in more dynamic and complex healthcare-related operations are scarce. This study, based at a large public tertiary healthcare organization, identifies CSFs in implementing Lean Six Sigma (LSS). 62 LSS projects completed by Green Belts in consultation with Black Belts were analyzed for project success by a review team of practitioners (Black Belters) and academics. Using a grounded theory approach, numerous success factors were initially identified. A series of brainstorming sessions and workshops helped to narrow down and revise all the CSFs present in each of the 62 LSS projects to eight CSFs. The success of the 62 completed projects was assessed against each of the eight CSFs on a five-point Likert scale. Success was measured against whether the project met its stated aim and achieved the Key Performance Indicators that had initially been identified. Finally, the correlations of each factor rating against project success were analyzed to validate the relationship between each success factor and project success. The findings confirm that all eight CSFs identified are significantly correlated to project success. This study contributes to the management control, operations management, and healthcare literature by identifying CSFs of continuous improvement projects and introducing a relatively unique, rigorous, and practically proven evaluation method applied via an industry and academic partnership. Specified CSFs and the method used to identify these will benefit managers of continuous improvement projects.
      PubDate: 2022-04-13
       
  • In employees we Trust: Employee fraud in small businesses

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      Abstract: Abstract This paper examines how and why employees used online computer access to commit fraud in New Zealand small businesses. Drawing on data from 18 court documents between 2006 and 2020, we use document analysis to examine the pressure, opportunity, rationalization, and capability elements using the fraud diamond framework. We provide three major findings. First, the employee frauds were motivated by vice and family circumstances. The combination of opportunity and capability had a devastating effect on the length of the fraud and the amount of financial loss. Second, the frauds were mostly perpetrated by middle-aged women in both managerial and nonmanagerial positions who displayed unusual behaviour but had no prior convictions. Third, small businesses are vulnerable to fraud in their billing, accounts payable, and payroll systems; thus, relevant prevention strategies are recommended. Overall, we conclude that the tendency for fraud is heightened in small businesses where trusted employees: have multiple responsibilities; have an occupational position that provides them with opportunity; are capable of manipulating online access; and have external pressures of addictions or adverse family circumstances. Our multiple cases approach facilitates a better understanding of the employee fraud contexts, including the motivation and the methods employed to commit such fraud in New Zealand.
      PubDate: 2022-04-05
       
  • Strategies for data analytics projects in business performance
           forecasting: a field study

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      Abstract: Abstract 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 central role played by the head controller in generating trust in analytics solutions and thus, making the project successful. Second, we identify three patterns in the way companies plan, implement, and then use data analytics in the context of business performance forecasting. The two successful patterns are the ones that start with a limited but tangible objective (either in term of information precision, or rapidity of processing) that can be expended in a second time.
      PubDate: 2022-04-04
       
  • The associations between management control systems, market orientation
           and CSR use

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      Abstract: Abstract This study contributes to the management control system (MCS) literature by examining the association between MCSs, specifically Simons’ (Levers of control: how managers use innovative control systems to drive strategic renewal, Harvard Business School Press, Boston, 1995) four levers of control (i.e. belief, boundary, diagnostic and interactive) and CSR use, and the mediating role of market orientation on this association in a developing economy, Bangladesh. The study also develops a six-dimensional model of CSR use, utilising the principles of CSR use provided by the OECD. Data was collected using a survey of 201 Bangladeshi firms. The findings indicate that the boundary, diagnostic use and interactive use of levers of control exhibit a direct positive influence on the use of specific dimensions of CSR use. In addition, market orientation mediates the specific positive associations between the interactive use of controls and two different dimensions of CSR use: ‘accountability to external stakeholders’ and ‘environmental, occupational, and public health and safety’. Accordingly, the findings indicate that the influence of MCSs (i.e. the interactive use of control) on the use of CSR occurs both directly and indirectly (through market orientation) and consequently firms need to consider the role of MCSs in enhancing both market orientation and CSR use. Practitioners can use the findings of this study to implement appropriate MCSs and develop their market orientation in a manner which is conducive to CSR use.
      PubDate: 2022-02-24
      DOI: 10.1007/s00187-021-00332-5
       
  • The moderating effect of board gender diversity on the relation between
           corporate social responsibility and firm value

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      Abstract: Abstract We examine whether female board representation moderates the effect of corporate social responsibility (CSR) performance on firm value. Using a two-stage dynamic panel generalized method of moments method, we find that the effect of CSR strengths (CSR concerns) on the market assessed firm value, measured by Tobin’s Q and annual stock return, is incrementally more positive (more negative) for firms with greater female representation on the board. Further analysis suggests that female board representation positively moderates the effect of CSR strengths on firm financial performance measured by return on assets (ROA); however, female board representation does not significantly moderate the impact of CSR concerns on ROA. Our findings suggest that board gender diversity enhances the effect of positive CSR performance on firm value, but exacerbates the negative market reactions to CSR concerns. Overall, our evidence suggests that board gender diversity may enhance or destroy firm value depending on a firm’s social and environmental performance in dimensions other than diversity.
      PubDate: 2022-01-24
      DOI: 10.1007/s00187-022-00334-x
       
  • Realizing implementation through relational exchanges with top managers:
           the mediating role of middle managers’ divergent strategic behavior

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      Abstract: Abstract Middle managers need leeway to effectively implement strategy. However, in doing so, middle managers may vary in the extent to which they diverge from top managers’ intentions, affecting implementation realization. We build on social exchange theory to examine the role of middle managers’ (MM) relational exchanges with top managers (TM), to understand how divergent strategic behavior mediates the association between TM–MM relational exchanges and implementation realization. We contribute a complementary perspective by conceptualizing middle managers as calculative agents who account for their relational exchanges with top managers in their implementation behaviors. In particular, we argue that middle managers assess the benefits and risks from their relational exchanges with TMs in strategy implementation; balancing the extent to which they facilitate the adaptability of implementation, since the required divergent strategic behaviors can enable or constrain the realization of TM's plans. Empirical evidence from 104 middle managers in a large telecommunication company mostly supports our hypotheses of a full mediation effect of middle managers’ divergent strategic behavior of facilitating adaptability, which causes their relational exchanges with top managers to indirectly shape implementation realization. These findings contribute to scholarly work on interpersonal relationships between top and middle managers during strategy implementation.
      PubDate: 2022-01-17
      DOI: 10.1007/s00187-021-00333-4
       
  • Can process accountability mitigate myopic biases' An experimental
           analysis

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      Abstract: Abstract This paper examines the impact of process accountability on two biases causing myopic or short-sighted decision making. These biases are strong preferences for immediate and certain outcomes known as delay and risk aversion. We hypothesize that accountability alone is insufficient to undo the biases, but if coupled with a cue on subjective discount rates, it will attenuate biases. To analyze our research question, we used a within- and between-subjects experimental design (two accountability conditions compared with a non-accountability condition and with each other) with delay and probability discounting choice tasks involving 118 students of accounting, finance and management in an online experiment. In line with our hypotheses, we find that process accountability successfully reduces excessive delay and risk aversion only if it provides a cue about the subjective discount rate. We discuss the implications of our findings for management control.
      PubDate: 2022-01-01
      DOI: 10.1007/s00187-021-00330-7
       
  • Do we (sufficiently) integrate practice into theory'

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      PubDate: 2021-12-01
      DOI: 10.1007/s00187-021-00331-6
       
  • Facilitating sustainability control in SMEs through the implementation of
           an environmental management system

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      Abstract: Abstract This paper explores the characteristic type and use of sustainability control in small to medium sized enterprises (SMEs) through the implementation of an environmental management system, formally certified to ISO 14001. Through a qualitative study of 18 SMEs and seven auditors operating in Northern Europe, the paper draws on the theoretical framework of sustainability control as an analytical tool to explore the interplay between the formal design of control instruments and the operational use of these in practice for the studied SMEs. The study finds that both the formalised control instrument design and operational use of these controls by employees are characteristically formal and procedure based for ISO 14001 certification. Nevertheless, environmental management in daily tasks is also achieved by engaging non-managerial employees through their passionate interests and intrinsic motivations. In extension to previous sustainability control research, the findings emphasise that local level operator knowledge is not only the product of formalised control system design, and that external factors are also important for guiding employee behaviour in situ. This proposes that daily working tasks are achieved through a combination of organisational and extra-organisational individual values and beliefs about sustainability. Particularly, engaging non-managerial employees in SMEs through a combination of extrinsic and intrinsic rewards appears valuable for sustainable futures. Therefore, in addition to compliance-driven controls, SME owner-managers should ensure supportive structures where employees are given the autonomy to be creative and innovative.
      PubDate: 2021-10-09
      DOI: 10.1007/s00187-021-00329-0
       
  • Towards a better understanding on mitigating algorithm aversion in
           forecasting: an experimental study

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      Abstract: Abstract Forecasts serve as the basis for a wide range of managerial decisions. With the potential of new data sources and new techniques for data analysis, human forecasters are increasingly interacting with algorithms. Although algorithms can show better forecasting performance than humans, forecasters do not always accept these algorithms and instead show aversion to them. Algorithm aversion has become a widely known phenomenon. Drawing on the seminal study of Dietvorst et al. (J Exp Psychol Gen 144(1):114–126, 2015), we extend the evidence on algorithm aversion by introducing three environmental variables from the management accounting literature. We argue that time pressure, “do your best” goals, and forecasters’ data input decision rights on the algorithms input mitigate algorithm aversion. To test our hypotheses, we conducted an experimental study with 1,840 participants overall. We found support for our hypothesis that time pressure mitigates algorithm aversion. We found evidence that the mitigation effect is based on forecasters’ loss of confidence in their own forecast when they are under time pressure. We found no support for our hypothesis on “do your best” goals or forecasters’ data input decision rights.
      PubDate: 2021-09-28
      DOI: 10.1007/s00187-021-00326-3
       
  • Management controls and team effectiveness: the mediating role of team
           structural empowerment

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      Abstract: Abstract This study utilises a survey to examine the mediating role of team structural empowerment on the association between different aspects of management controls, specifically team structure (team standardisation and team discretion) and the use of controls (interactive and diagnostic use of controls), with team effectiveness (team performance and team viability). The findings indicate that team structural empowerment mediates the association between team structure (both team standardisation and team discretion) and the use of controls (both interactive and diagnostic) with team effectiveness (both team performance and team viability). Hence, it is recommended that managers leverage team structural empowerment in order to achieve greater team effectiveness, by placing greater emphasis on team standardisation and team discretion, and greater (less) emphasis on the interactive (diagnostic) use of controls. Such findings highlight the importance of team structural empowerment in enhancing team effectiveness, which is crucial given empowerment represents an essential component in the functioning of teams. The findings also contribute to the management accounting contingency literature by providing an important insight into the influence of organisational contextual factors, specifically management controls, in empowering teams and enhancing team effectiveness.
      PubDate: 2021-09-28
      DOI: 10.1007/s00187-021-00327-2
       
  • The (continuing) impact of Covid-19: an editorial

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      PubDate: 2021-09-01
      DOI: 10.1007/s00187-021-00328-1
       
  • Banks’ risk culture and management control systems: A systematic
           literature review

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      Abstract: Abstract Over ten years of a debate about the best ways to make banks safer have led to the conclusion that improving their risk culture is one venue to achieve this goal. Consequently, different disciplines discuss topics related to risk culture from varying methodological angles. This effort of many scholars provides a rich basis of theoretical and empirical evidence to guide business practice and improve regulation. However, the application of many approaches and methods can result in fragmentation and loss of a comprehensive perspective. This paper strives to counteract this fragmentation by providing a comprehensive perspective focusing particularly on the embeddedness of risk culture into banks’ management control systems. In order to achieve this goal, we apply a systematic literature review and interpret the identified findings through the theoretical lens of management control research. This review identifies 103 articles, which can be structured along three categories: Assessment of risk culture, relation between risk culture and management controls (with the subcategories embeddedness of risk culture in overall management control packages, risk culture and cultural controls, risk culture and action controls, risk culture and results controls, as well as risk culture and personnel controls) and development of banks’ risk culture over time. Along these categories the identified findings are interpreted and synthesized to a comprehensive model and consequences for theory, business practice and regulation are derived.
      PubDate: 2021-08-13
      DOI: 10.1007/s00187-021-00325-4
       
  • CSR initiatives, organizational performance and the mediating role of
           integrating CSR into management control systems: Testing an inclusive
           model within SMEs in an emerging economy

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      Abstract: Abstract 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 in the relationship between CSR initiatives and organizational performance. We propose, and empirically validate, an inclusive model to examine these relationships. The study then extends further by embedding two constituents of CSR integration into MCS: namely, management control technology and involvement of management accountants in CSR management. Our study is distinguished by validating, as a contribution, a single construct for each of these two constituents. Data were collected from 117 SMEs in an emerging economy, Abu Dhabi-UAE. PLS structural equation modeling was used in the data analysis. We find that CSR initiatives in SMEs influence organizational performance both directly and indirectly through MCS. Interestingly, the results show that only the involvement of management accountants in CSR management mediates the relationship between CSR initiatives and SME performance. This indicates that the role of human intervention prevails over technology intermediation in conveying the positive effect of CSR initiatives on organizational performance. Overall, the findings help to understand how MCS is an important driving mechanism whereby SMEs may derive performance outcomes from deploying CSR initiatives. The study concludes with implications for future research and policy-makers.
      PubDate: 2021-06-10
      DOI: 10.1007/s00187-021-00323-6
       
  • The effect of negotiators’ role, leadership tone, and social value
           orientation on expected transfer prices: additional evidence

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      Abstract: Abstract This study examines the effect of negotiators’ role (sellers vs. buyers), leadership tone (supportive vs. non-supportive), and social value orientation (prosocials vs. proselfs) on expected transfer prices outcomes as expressed by negotiation managers. Using a 2 × 2 experiment, we find that prosocial managers’ expected transfer prices are closer to an equal-profit price compared with those of proself managers. We further find that the transfer price expectation gap between proself selling managers and buying managers under a non-supportive leadership tone is larger than it is under a supportive leadership tone, suggesting that the negative effect of prosel.
      PubDate: 2021-06-09
      DOI: 10.1007/s00187-021-00321-8
       
  • Replication in experimental management accounting research - an editorial

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      PubDate: 2021-06-01
      DOI: 10.1007/s00187-021-00324-5
       
  • The effect of information transparency on capital budgeting with privately
           informed agents: a short research note

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      Abstract: Abstract This paper reports on an experiment designed to examine the effects of information transparency in a multi-agent capital budgeting setting. Two subordinates with private information regarding their own project costs submit budget requests to a superior who observes both requests before deciding which projects to fund. In the high transparency (low transparency) treatment, subordinates observe (do not observe) each other’s costs. We find that in the high transparency treatment, subordinates’ requests increase when the other subordinate’s cost is known. Further, subordinates submit significantly higher budget requests on average in the high transparency treatment. In response, superiors are more likely to reject budgets in the high transparency treatment, reducing efficiency. These results suggest that while information sharing may improve decision making in many settings, it may also come at a cost when privately informed subordinates have access to information on other subordinates’ projects.
      PubDate: 2021-06-01
      DOI: 10.1007/s00187-020-00311-2
       
  • Increasing the enabling use of performance measures: a longitudinal quasi
           natural experiment

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      Abstract: Abstract In this paper, we study how organizational members’ perceptions of the enabling use of performance measures is increased when the case company adopted lean principles in one of its production-support departments. The theory of enabling formalization is applied to gauge and understand the extent to which organizational members perceive performance measures, such as key performance indicators (KPIs), as enabling (i.e. as a vehicle creating continuous improvement). We empirically confirm a positive relation between changing the context of performance measures and the perceived level of enabling use of KPIs by applying a difference-in-differences test. We also show that the increase in perceptions of the enabling use of KPIs is associated with improved perceived performance (e.g. time consumption, quality). We measure the perceived enabling use using data gathered from questionnaires distributed over several rounds in both the department implementing lean principles and a non-affected control department. As such, our study involves a longitudinal, quasi-natural experiment. We confirm the statistical results through interviews, observations, and internal documents from the case company.
      PubDate: 2021-05-22
      DOI: 10.1007/s00187-021-00322-7
       
  • The relationship between subjectivity in managerial performance evaluation
           and the three dimensions of justice perception

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      Abstract: Abstract This paper examines the relationship between subjectivity in performance evaluation and the three dimensions of justice perceptions in an emerging economy; prior research on this topic has primarily focused solely on the advanced capitalist economies of Western nations. The paper also aims to expand on existing research by focusing on the role of interactional justice perceptions in relation to subjective evaluation (Byrne et al. in Hum Resour Manag J 22(2):129–147; Folger and Cropanzano, in Organizational justice and human resource management, Sage, Thousand Oaks, 1998). Results from a survey of 160 middle managers in Vietnam indicate that subjective evaluation is associated predominantly with negative effects. We found that, in an emerging economy like that of Vietnam, subjective evaluation reduces interactional justice perception, which in turn decreases the perception of procedural and distributive justice. The mediating effects suggest that the reason subjective evaluation influences employee procedural/distributive justice perceptions lies in the interactional justice perceived from supervisors. This research clarifies the effects of subjective evaluation on the dimensions of justice perception and contributes to the literature on performance evaluation and organizational justice in a non-Western context. It also highlights the importance of respect and communication for fairness perception in both theory and practice.
      PubDate: 2021-05-16
      DOI: 10.1007/s00187-021-00319-2
       
 
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