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Despite the critical contribution of serial backers in advancing crowdfunding volumes, few studies have addressed the phenomenon of serial backing. Research on the motivations of backers suggests that cognitive antecedents influence pledging in crowdfunding projects according to the theory of planned behavior. However, intrinsic factors associated with different dimensions of well-being may also explain crowdfunding support. This study seeks to advance the understanding of drivers of serial backing by combining the theory of planned behavior and the theory of well-being.

The study draws on survey data from 336 serial backers, complemented by objective data on the number of campaigns and amounts invested by backers from Headstart, the largest crowdfunding platform in Israel. The research model is tested using structural equation modeling.

The findings indicate that the well-being of serial backers mediates the impact of attitude, subjective norms and social norms on their loyalty. However, while loyalty can be explained by elements of both theories, it does not translate into actual serial backing behavior.

This study is the first to systematically explore serial backers' motivations in crowdfunding and the influence of these motivations on their actual behavior. It combines two previously separate theories, the theory of planned behavior and the theory of well-being.

Process orientation is important for improving organizational performance. The process view is considered a key enabler of digital transformation, and thus management control systems (MCS) are expected to incorporate this view. However, the existing body of knowledge is fragmented, as different process approaches are often considered independently following a reductionist view of control practices. This paper aims to provide recommendations for further research as well as guidance for practice by a systematic review of the state of research of MC for process orientation. It is based on both a comprehensive view to MC using an MCS package approach and a comprehensive view of process orientation.

A systematic literature review addressing major types of process orientation approaches was performed by applying the comprehensive MC framework of Malmi and Brown. The results were synthesized and propositions were developed.

All components of the MC framework, as well as MCS packages, are highly relevant for process orientation. Propositions regarding configurations of MC for process orientation show directions for future research. However, comprehensive considerations of packages and of individual components, especially cultural controls, remain scarce in the literature.

To the best of the authors‘ knowledge, this paper is the first of its kind to provide a comprehensive, structured overview of MC for process orientation, applying a nonreductionist view, based on an MCS Package approach, and consolidating the so far fragmented view of different process approaches.

The study builds on existing research in management control (MC) and innovation management. The purpose of this study is to identify patterns in the application of MC instruments which contribute to successful innovation. The application of MC instruments can reduce potential risks and make the new product development (NPD) process more transparent and efficient.

The authors use dyadic data to determine the effect of 58 MC instruments on NPD process stage-specific performance and subsequent innovation and firm success. To provide empirical evidence of each MC instrument’s effectiveness, three importance-performance matrix analyses were conducted that assess the impact of each MC instrument.

The authors identify patterns in the application of MC instruments which contribute to successful innovation activities and the authors determine the impact of MC instruments on NPD performance, innovation performance and firm performance in different stages of the NPD process.

The authors provide knowledge that can be used by managers to review their actual application of MC in the NPD process and to select their instrument set.

The authors contribute to the MC literature by examining data from a cross-industry study on the effects of MC instruments during the NPD process. The authors include a comprehensive set of MC instruments and show how their effect changes between the different stages of the NPD process.

The number of theoretical and empirical research on management control of innovation activities has significantly increased. Existing studies in this field are characterized by a wide dispersion and a multitude of different definitions. The purpose of this article is to provide a systematic review of the literature on management control of innovation activities and to synthesize the current body of knowledge.

Following a systematic review approach, this article reviews 79 articles on management control for innovation activities from 1959 to 2019 and inductively derives a multi-dimensional framework.

The review of existing studies advances the debate about the detrimental versus beneficial character of management control systems for innovation, showing that the repressing character of control is not inherent to control itself, but emanates from the design of the respective management control system.

The multi-dimensional framework connects and combines existing research and thus synthesizes the current state of knowledge in this field. Additionally, the framework can guide practitioners to systematically assess context factors and consequences of their management control systems design, and it shows avenues for future research.

The scientific and practical value of this paper is the convergence of the current body of knowledge consisting of various definitions and conceptualizations and the identification of avenues for future research.

The purpose of this paper is to examine companies’ reasons for voluntarily obtaining third-party integrated reporting (IR) assurance and the role of external auditors in the assurance process.

By conducting 25 in-depth semi-structured interviews, a wide range of significant actors in the assurance process of integrated reports are addressed. In addition, archive materials are considered. The authors apply institutional theory, agency theory, and the diffusion of innovations theory to analyze IR assurance.

Companies follow coercive pressures by their stakeholders when obtaining external assurance. They intend to appreciate their non-financial indicators and increase their credibility and reliability. Auditors play an important role as change agents for the implementation of IR assurance by, e.g., supporting the correct interpretation of the International Integrated Reporting Council standards and by promoting IR.

First, 25 in-depth interviews can only give a first insight about the stated questions. Second, this paper only considers auditors and company representatives from Germany. Third, investors were not questioned about their attitude toward IR assurance.

The results may serve as a basis for the implementation of IR assurance.

This study combines the relatively unexplored research field of IR with three established theories. Hereby, it exposes companies’ motivation for obtaining external assurance and auditors’ role on the assurance process.

The purpose of this paper is to shed light on the antecedents of team turnover intentions in temporary organizations such as projects, programs, or temporary teams.

The authors systematically combine the findings from the literature on the antecedents of turnover intentions in permanent organizations (PO) with the characteristics of temporary organizations (TO) and develop a research model comprising personal factors, job-related factors, and organization-related factors.

A research model consisting of testable propositions that the authors derived from both specificities of TO and the antecedents of turnover intentions in PO.

The authors contribute to literature by identifying potential antecedents of turnover intentions that are specific to TOs and those that also exist in POs but are adapted to a temporary context. The research model allows future empirical research on turnover in TO to be conducted in a systematic way and supports the development of theory.

The purpose of this paper is show how the management of knowledge in temporary organizations is an increasingly important factor in many industries. This paper aims to examine knowledge management in and between projects.

On the basis of 27 structured interviews with project managers and knowledge management experts in different corporations mainly located in Germany and German speaking countries, the prevalence, the organization and the success factors of project knowledge management are analyzed.

As a result, most interviewees stated an urgent need for a significant improvement of project knowledge management although only in few companies a systematic approach exists. The success of project knowledge management is mainly determined by cultural factors whereas technical aspects like information systems and project management methods are considered to serve as supporting factors only.

Future research should include large‐scale surveys to systematically analyze the causalities of successful project knowledge management in different types of projects, organizations, and industries. Further research involving companies located in other cultural areas could help extracting possible effects caused by cultural or societal influences.

The authors present a cross‐sectional study on project knowledge management comprising companies from different industries.

Innovation is one of the key drivers of economic success. However, the global environment is changing and makes innovation management more competitive. In order to sustain an advantage, companies seem to adopt more flexible schemes of organization. Specifically, innovation networks appear useful to researchers and practitioners. This paper aims to explore the current empirical relevance of this phenomenon in the automotive sector, the goals and performance of innovation networks as well as their formation and governance.

Through a series of semi‐structured interviews with managers from European automobile firms, insights into network approaches and strategies based on the analysis of 39 innovation networks are presented. The study comprises all relevant actors in the industry such as large OEMs as well as small and medium‐sized second‐tier and third‐tier suppliers.

The empirical survey was able to confirm that innovation networks are of high relevance in the automobile sector. It can be expected that innovation networks will spread further and gain more importance in the coming years. The most important goals that the involved companies aim to realize by using innovation networks include flexible access to technologies, intensified contact with clients and markets and long‐term bonding of suppliers and clients. The companies report a fairly good performance of their innovation networks. Finally, various aspects of network formation and governance have been identified.

Several deficits in current network management practices are identified. Improving these issues, the performance level of innovation networks could be raised even higher.

Building on previous work in this field, this paper adds empirical insights on innovation networks in the automobile business.

This paper aims to present an empirically developed and tested process to address the limitations in the literature on the lack of appropriate performance measures and benchmarks for recording activity and sub‐process related cost. The process presented integrates performance measures, process cost accounting tools and benchmarking.

A special type of research methodology called innovative action research is utilized to develop and test the new process benchmarking tool.

The new tool provides information not only about costs, but also about the following non‐financial indicators: process volumes, process‐related time (cycle times), and used capacity/resources of processes. Also, the tool can be used in a very economical way.

The findings of the study are limited to the German mechanical engineering industry. Further research is needed for generalization of the proposed model.

Although, the mechanical engineering industry is used to demonstrate the proposed framework, it can be applied to other industries with a little modification.

A new, effective and efficient tool for cost reduction and performance improvement is developed and empirically tested.