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Journal of Management Control

Zeitschrift für Planung und Unternehmenssteuerung

Journal of Management Control OnlineFirst articles

20-05-2019 | Original Paper Open Access

Coexistence of innovation and standardization: evidence from the lean environment of business process outsourcing

It has been argued that companies face the challenge of being innovative while at the same time having to standardize and control organizational processes. While management control research has mostly focused on how control supports innovation …

02-05-2019 | Original Paper

Effective accounting processes: the role of formal and informal controls

Optimization efforts are increasingly applied to finance departments in organizations, particularly to routinized accounting processes. Mixed satisfaction levels related to performance outcomes hint at control issues in finance departments.

30-04-2019 | Original Paper

Stages of management control in a large public organization: from top to frontline managers

We examine how the preferences of managers in using management control systems change at every hierarchical level and how these changes affect strategic alignment. Based on an extensive case study in a large Belgian public organization where …

13-04-2019 | Original Paper Open Access

Hybrid accountants in the age of the business partner: exploring institutional drivers in a mining company

This paper addresses the question of how it is possible, despite the persuasive characteristics of the business partner role, to explain the prevalence of hybrid accountants in management accounting practice. This research question is addressed …

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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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