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The aim of the study is to identify the emotions that arise over issues of control over organizational change, to explore why they occur and what their consequences are for the organizational member.

A total of 24 people from different industries, organizations, hierarchical levels and functional departments were interviewed on their experiences of change and the emotional reactions they produced.

Negative emotions were evoked when members sensed a lack of control, a loss of control or the possibilities of mismanaging control in an organizational change. Positive emotions were reported for those able to exert control over processes and outcomes. The metaphor of the rollercoaster effect of positive and negative emotions was specifically used by a number of participants, while several others referred to an associated metaphor, the grief cycle.

Participants were not asked what control over change they preferred, and dispositional and cultural issues were not specifically explored. The limitations of the rollercoaster metaphor are addressed. Research implications include examining the role of traits like locus of control and self-efficacy from a qualitative perspective and identifying the part ethnic or national culture plays in perceptions of control over change.

Management needs to allow participation in decision making wherever possible to fortify perceptions of control over change and to develop in members feelings of self-efficacy and well-being.

The study demonstrates how control over organizational change produces emotional responses that influence commitment and resistance to change.

The aim of this longitudinal study is to quantitatively examine the impact of changes in the mix of eco-controls. More specifically, the purpose of this study is twofold. First, it investigates the nature of change occurring in eco-controls by analyzing three attributes of change, namely, direction of change, scope of change and scale of change. Second, this study investigates the impact of changes in eco-controls by examining to what extent the three attributes of change specifically explain environmental performance.

Longitudinal survey approach is used to collect data from a sample of manufacturing firms at two points in time.

The results suggest three main conclusions: changes leading to more (less) importance devoted to eco-controls within the organization contribute positively (negatively) to environmental performance; concerted changes on all aspects of the mix of eco-controls contribute more to environmental performance than piecemeal changes on specific aspects of the mix; and the aspect which contributes to environmental performance is not the scale of that change but the mere presence of a credible signal which reflects the seriousness of the intentions.

This paper contributes to management accounting change literature by breaking down the nature of change of management control practices in attributes (direction, scope and scale) and examining their specific impact on performance.

This paper aims to explore management control structure change related to the development of a shared service centre (SSC).

The paper explores a transaction costs economics perspective (TCE‐perspective) on management control structure change related to the development of an SSC. Particularly, it explores and challenges the scope of such a perspective both in terms of contents (i.e. the nature of management control related to the dimensions of transactions) and process (i.e. the way change is effectuated). It does so by theorizing as well as empirically investigating management control structure change through a case study at PCM (a Dutch newspaper publisher).

The theoretical analysis broadens existing frameworks of management control structures by particularly pointing to the possibility of including governance structures for internal transactions and exit threats (connected to a market mechanism) in the management control structure of an organization. However, the paper's empirical investigations challenge the broader framework: the possibility of an exit threat was not explicitly considered by top management (“the designer” of management control). More profoundly, empirical investigations challenge the calculative approach of the change and show that the change in management control is to a large extent a drifting process.

An instrumental calculative approach towards SSC‐related management control change should be complemented with a relational perspective on such change, in order to further explore its drifting character.

A transaction costs economics approach to change in management control might provide practitioners with insights into the efficiency of specific management control structures.

The paper contributes to the extant knowledge by both exploring and challenging a TCE‐perspective on SSC‐related changes in management control.

The purpose of this study is to examine change requests in buyer-supplier relationships. Change requests arise when a channel partner wants an addition or alteration to the agreed-upon deliverable. Although these requests are intended to enhance consumer satisfaction and supply chain performance, they complicate development and production processes and may delay time to market. Responses to change requests may embody compliance or malice, yet research to date has not examined these requests in interfirm relationships. To this end, the authors examine supplier reactions (compliance and opportunism) to change requests made by the buying firm.

Survey data gathered from 118 third-party developers (i.e. suppliers) reporting on their relationship with the software buyer provide an initial test for the authors’ proposed model.

The results of a path analysis indicate that change requests are related positively to supplier compliance with those requests and supplier opportunism. Outcome-based control decreases supplier compliance when there are extensive change requests. Behavioral control, in contrast, increases supplier compliance particularly when the buyer provides support for the requested changes.

Future research should examine relational governance and ex ante control mechanisms as alternatives to outcome-based and behavioral control.

The authors’ results suggest that buyers requesting extensive changes should use behavioral control mechanisms and provide support to the supplier implementing the changes.

The authors provide a preliminary examination of suppliers’ reactions to change requests made by buying firms. The authors argue that these requests may limit the autonomy of the supplying firms, creating reactance effects. The authors investigate outcome-based control, behavioral control and buyer support as factors that influence supplier reactions to change requests.

The purpose of this paper is to describe the dynamic development of technical controls in different companies and to interpret the observations using Van de Ven and Poole's typology of change process theories.

Case study data were obtained through semi‐structured interviews, observation and document analysis in three organisations (Company A, Company B and Company C).

The paper highlights the life‐cycle development of technical controls, where controls are implemented, improved and eventually removed. It highlights the fact that the progression through the life‐cycle can follow either a dialectical motor of change based on conflict or a teleological motor of change based on consensus.

The findings of the paper enhance the theory of rules developed by March et al., by providing insight into how change actually occurs, i.e. how inertia is broken.

The paper offers practitioners some guidelines for the management of their control systems to help them maintain more effective and efficient control systems.

The paper explains that under a teleological motor of change, inertia is broken more easily than under a dialectical one, because there is less tolerance for control obsolescence, hence improvement and removal of obsolete controls are more likely to occur. This is important for listed organisations having to implement more and more technical controls to comply with laws such as SOX. The paper also suggests that the life‐cycle is not a “motor” of change as suggested by Van de Ven and Poole, because it cannot explain how inertia is broken.

This paper aims to explore and explain how administrative controls have been changed as a response to a significant crisis, using the transition of the three largest Icelandic banks from bankrupt to operational entities after the 2008 financial crisis. The Icelandic banks are compared with three Danish banks to separate crisis-driven responses from simple market-driven reactions.

Empirical data were collected using semi-structured interviews. The participating Icelandic and Danish banks were considered as two units, which formed the basis for a comparative case study between the two countries.

Driven by an understanding of what is expected by the market rather than the need to inform and guide the employees the Icelandic banks implemented a number of revolutionary and formally documented changes. These changes included significant bigger risk management functions and policies and procedures documenting “everything”. However, in both countries, it seems that new values supported by the “tone at the top”, areas with limited formal documentation, are the most important management tools.

The study relies on interviews with employees, and the actual changes of administrative controls have not been reviewed. The most important implication is that the situated logics in Iceland driven by external institutional pressure initiated a revolutionary implementation of values bypassing existing routines and formalised rules.

Although the use of management controls has been studied intensively, detailed studies of the banking sector have been lacking. Furthermore, there is limited knowledge of how administrative controls changed in response to the financial crisis.

COVID-19 has forced Big 4 firms to challenge existing management control arrangements and adapt their ways of working. Yet, we know little about how management control might be enacted in the future of the sustainable workplace. The objective of the study is to examine the patterns of management control change in the Big 4 accounting firms during the COVID-19 pandemic.

Adopting an exploratory qualitative research design, the authors draw on 42 interviews with directors and associates in the Big 4 professional services firms.

The findings reveal two pathways of management control change including alignment and displacement. The authors found that relatively minor adaptions to action and result controls were relied upon to respond to substantial cultural and personnel control changes.

The contributions are threefold: the authors take a temporal perspective to (1) unpack the changes to management control arrangements; (2) theorise the findings by developing a three-dimensional taxonomy of change pathways encompassing pace, scope and longevity of management control change and (3) contextualise management control arrangements in a hybrid work setting.

1. COVID-19 has forced Big 4 firms to challenge existing management control arrangements.

2. Literature has focused on traditional, onsite work settings and largely ignored change pathways.

3. The authors take a temporal perspective to unpack changes to management control arrangements.

4. Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls.

5. The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.

COVID-19 has forced Big 4 firms to challenge existing management control arrangements.

Literature has focused on traditional, onsite work settings and largely ignored change pathways.

The authors take a temporal perspective to unpack changes to management control arrangements.

Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls.

The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Relating development control regulations to urban morphology analysis concepts is essential to deal with incremental change in existing contexts, relating urban morphology analysis to intangible factors of change such as land economics, human needs, politics and ideologies, helps protecting character and value of contexts from unguided change controlled by waves of political decisions, change of densities and land values. The first part of the paper discusses different approaches to urban morphology analysis, the need to development control regulations to protect character and value, the incremental nature of urban change, and urban morphology's non physical aspects effect on urban change. The second part of the paper reviews two case studies in France and Egypt to assess development control regulations in each case, how it affected urban change and area character, and examines whether urban morphology analysis was part of Development control regulations or not. It concludes with the evaluation of the second case, and the development of a frame work linking non physical factors affecting incremental change with morphological studies, showing the need to relate development control regulations to morphological analysis of town's form and non physical variables affecting form change to guide positively incremental change.

The purpose of this chapter is to provide a comprehensive review of empirical research on performance management (PM) in former communist Central and Eastern European (CEE) countries, to evaluate the state of knowledge in this area and suggest possible directions for future research.

An examination of the literature was undertaken to review the empirical studies treating on PM in ex-communist countries from CEE. A total of 96 journal articles, PhD thesis, and conference papers were identified, categorized, and analyzed according to research questions, methodology, and theoretical framework. Contributions are classified by countries, according to progress in transition process (post-transition/transition countries) and membership in the Soviet Union (Soviet/non-Soviet countries). The review examines publications in four languages (English, French, Romanian, and Russian).

The literature review identified various stages of development of PM research and practice in the different groups of CEE countries.

In post-transition CEE countries, PM research follows the trends settled up in the developed countries (quantitative studies examining the extent of usage of different PM tools, influence of contingent factors, relationship PM-strategy, and impact on company’s performance). Also, the findings illustrate the modernization of PM practices: increasing importance of nonfinancial indicators and integrated performance management systems (PMS), although financial indicators are prevailing.

On the contrary, in transition countries PM research and practices are at an early stage, the reviewed literature highlights some specific issues related to transition context: the dynamic aspect of PM, change management, importance of informal systems, cultural aspects, and business traditions.

Because of the large number of CEE countries and the diversity of their national languages, many studies conducted in native languages have not been addressed in this literature review, which is essentially based on publications in English and French. Only for three CEE countries (Russia, Romania, and Moldova) publications in national language were considered.

This literature review may be useful for practitioners, providing insights on the extent of diffusion and usage of different PM tools and identifying difficulties and pitfalls to avoid in their implementation.

The chapter represents one of the first contributions to the knowledge about PM research and practice in former communist CEE countries. The adopted framework for reviewing and classifying the literature allows identifying the differences in PM research and practices between post-transition/transition and Soviet/non-Soviet countries.