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Journal of Management Control OnlineFirst articles

10-06-2021 | Original Paper

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

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 …

Walid Cheffi, Ahmed Abdel-Maksoud, Muhammad Omer Farooq

09-06-2021 | Original Paper

The effect of negotiators’ role, leadership tone, and social value orientation on expected transfer prices: additional evidence

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 …

Vincent K. Chong, Chanel Y. Loy, Isabel Z. Wang, David R. Woodliff

22-05-2021 | Original Paper

Increasing the enabling use of performance measures: a longitudinal quasi natural experiment

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 …

Thomas Borup Kristensen, Henrik Saabye

16-05-2021 | Original Paper Open Access

The relationship between subjectivity in managerial performance evaluation and the three dimensions of justice perception

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 …

Thuy-Van Tran, Sinikka Lepistö, Janne Järvinen