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Journal of Management Control

Zeitschrift für Planung und Unternehmenssteuerung

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 …

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 …

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 …

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 …

20-03-2021 | Original Paper Open Access

The impact of procedural and distributive justice on satisfaction and manufacturing performance: a replication of Lindquist (1995) with a focus on the importance of common metrics in experimental design

This paper replicates Lindquist’s (Lindquist, Journal of Management Accounting Research 7:122–147, 1995) seminal research introducing the concepts of justice to the accounting literature. We use organizational justice theory, as did he, to …

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About this journal

Journal of Management Control (JoMaC) is an international journal concerned with the formal, information-based routines and procedures managers use to maintain or alter patterns in organizational activities. Particular emphasis is placed on operational and strategic planning and control systems and the processes and techniques.  
JoMaC was founded in 1990 as a German journal and has a strong reputation as a dedicated academic journal open to high-quality research on all aspects of management control.  

The journal covers such topics as: the role of management control systems in the management of companies and non-profit organizations; the design and use of planning systems for production, marketing, logistics and other fields of use; the interaction between strategic and operational aspects of management control; the role of management accountants and other internal and external service providers, such as financial accountants, auditors and consultants; change and the sustainability of management control systems.   

Journal of Management Control especially welcomes empirical and analytical papers reflecting both methodological rigor and practical relevance that make a significant contribution to literature. The journal is interested in literature reviews and meta-analyses showcasing and promoting current academic research. Additional materials relating to papers of interest to scholars (e.g. coding sheets, questionnaires, data, etc.) can be downloaded from our website in order to stimulate future research.

Officially cited as: J Manag Control 

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