Table of contents - Special Issue: Accounting and management control
Guest Editors: Julia Mundy, Yves Levant, Oliver de La Villarmois
Opening the “black box”: How internal reporting systems contribute to the quality of financial disclosure
Florence CavéliusInstitutional investors use the information disclosed by listed companies to analyze the performance of their investments. The purpose of this paper is to open the “black box” of…
The role of the balanced scorecard in the formulation and control of strategic processes
Gérald Naro, Denis TravailléThe aim of this paper is to confront the Balanced Scorecard (BSC) with Simons’ levers of control model and to discuss its role in the various phases of the strategic process. The…
From adoption to use of a management control tool: Case study evidence of a costing method
Olivier de La Villarmois, Yves LevantThe purpose of this paper is to investigate the processes involved in implementing a full costing method – the unité de valeur ajoutée (UVA) (added value unit) method – as well as…
Contextual factors affecting the deployment of innovative performance measurement systems
Maurice GosselinThe purpose of this paper is to examine the association between strategy, structure and environmental uncertainty, and the design and the use of performance measurements systems…
Rethinking budgetary slack as budget risk management
Moataz Elmassri, Elaine HarrisThe purpose of this paper is to draw on a small‐scale study that investigated the relationships between the budget‐setting process and slack, and how budgetary, behavioural and…
ISSN:
0967-5426Online date, start – end:
1999Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Associate Professor Orthodoxia Kyriacou