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Journal of Management Control

Zeitschrift für Planung und Unternehmenssteuerung

Journal of Management Control OnlineFirst articles

26.10.2018 | Original Paper

Linking deviation with innovation: behavioral effects of management control through the lens of a theory of deviance

This paper starts its analytical endeavour by basically asking how management control can contribute to person’s innovative behavior at the workplace. However, in doing so, the paper takes a hitherto rather unusual perspective. By defining …

11.09.2018 | Original Paper

An empirical analysis of the curvilinear relationship between slack and firm performance

This study performs an in-depth analysis of the curvilinear relationship between slack and future firm performance. Using a sample of US firms, we analyze the influence of three indicators of absorbed and unabsorbed slack on the two commonest …

04.09.2018 | Original Paper

Asymmetric cost behavior in local public enterprises: exploring the public interest and striving for efficiency

Asymmetric cost behavior, which was first identified in Germany in the 1920s, has attracted the attention of researchers over the last two decades. Cost management is essential not only for commercial enterprises (CEs) but also for public …

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Über diese Zeitschrift

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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