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Managers and entrepreneurs are increasingly being challenged to respond to a world where it is harder to effectively make and implement their decisions. Over half the decisions managers make are never implemented. We have observed entrepreneurs and managers in a wide range of situations in various countries, who illustrate a different set of assumptions for making decisions. They illustrate an entrepreneurial logic, a process of creatively defining and taking action to make sense out of situations which require new frameworks, assumptions and understandings. They assume that many challenges are not predictable and controllable. Certain control‐oriented attitudes and behaviors inhibit people from thinking this way, such as attempts to make decisions without fully understanding the right question, and overly relying on statistics. Certain reframing attitudes and behaviors – diversity in thinking, asking the right questions, and reframing and adapting quickly – illustrate ways to make sense of the paradoxes and uncertainties in the new economy.

The purpose of this paper is to examine the association between three organizational factors (the use of multi‐dimensional performance measures, link to rewards, and training) and three organizational culture dimensions (innovation, outcome orientation, and teamwork) with the effectiveness of performance management systems (PMSs).

Data were collected by survey questionnaire from a random sample of 450 Australian local governments.

The performance management systems of Australian local councils are only moderately effective in relation to performance related outcomes, and less effective in relation to the achievement of staff related outcomes. The results indicate a significant relationship between the use of multidimensional performance measures, link of performance to rewards, training and two organizational culture factors (team work/respect for people and outcome orientation) with the effectiveness of PMSs. Different factors were found to influence the effectiveness of PMSs for large and small sized councils.

The findings imply that there is a need for the managers of local government councils to improve the effectiveness of their PMS.

The study provides an initial empirical examination of the effectiveness of performance management systems and the influential factors in the Australian local government context. The study assists local government managers in effectively managing their employees and operations.

The purpose of this paper is to examine accounting students' experience of compulsory group work. The paper hypothesises that a student‐centered style of teaching‐involving activities, like case studies and group‐based learning encourages students to take a deeper approach to learning. The paper also sought students' suggestions to improve learning in a group environment and to identify areas for future research.

There is a paucity of research that examines the relationships between group work and the adoption of a deep learning approach. This research uses empirical data in the form of a questionnaire with open and closed response options. This paper uses a qualitative method, phenomenography, to analyse the responses of 362 students.

The findings reveal variations in conceptions of group work among students with evidence of both surface and deep approaches to learning.

The following limitations are recognised: the questionnaire may not have given students an opportunity to express their perceptions fully; the absence of demographic data did not permit consideration of cultural factors on the outcome and the analysis was able to focus only on perceptions of behaviour rather than actual behaviour. A major implication from the paper is the value of research into accounting education. The paper provides the opportunity to trial research, reflect upon and change curricula, delivery and assessment based on research findings.

Student experiences in group work in accounting, while not entirely new, is however, an area not widely reported on.

This study aims to examine the association between the use of three types of controls (input, behaviour and output) with the level of employee organisational commitment (EOC) across organisational life cycle (OLC) stages.

Data were collected by a survey questionnaire from a random sample of 343 general managers in Australian manufacturing business units.

The level of EOC was found to be highest in growth and revival stage units, suggesting that EOC relates to the level of innovation. The analysis revealed that the types of controls were significantly associated with the level of EOC. In particular, a significant positive association was found between input controls and the level of EOC in both the birth and revival stages.

This study contributes to both the management control system (MCS) literature and practice. First, because only a limited number of studies have examined the effect of MCSs on the level of EOC, and there is no published study to date which has examined the association between the types of controls with the level of EOC from an OLC perspective, this study fills a gap in the literature by examining these associations. Secondly, the findings have important implications for Australian manufacturing organisations. Specifically, by providing an insight into the association between the types of controls with the level of EOC across OLC stages, the results suggest that managers of organisations in the birth and revival stage need to place greater emphasis on input controls so as to enhance the level of EOC.

This study examines the control issues related to three major flows among MNC subsidiaries: knowledge flows, product flows and capital flows. It also investigates the relationship between the strategic management style of headquarters and the control approaches employed. The results show the dominance of output control, even in situations where researchers have argued that they should not be relied upon. The study also found that as knowledge flow increases, reliance on financial control decreases and reliance on socialisation control increases. Consistent with other studies, the dominant management style is the strategic control style, while the least popular is the financial control style. The paper calls for using alternative theoretical lenses, such as institutional theory, to provide additional insights not available through the contingency lens.

The purpose of this paper is to examine the association between the use of multidimensional performance measures and four organizational factors with the effectiveness of performance measurement systems (PMSs).

Data were collected by mail survey questionnaire from a random sample of 455 senior financial officers in Australian manufacturing organizations.

The results reveal that the use of multidimensional performance measures is associated with two dimensions of the effectiveness of PMSs (performance and staff related outcomes). The results also reveal that organizational factors were associated with the effectiveness of PMSs. Specifically, top management support was found to be associated with the effectiveness of PMSs in respect to the performance related outcomes, and training was associated with the staff related outcomes.

The findings provide managers with an insight into the desirable PMS characteristics and the specific organizational factors that they can focus on in order to enhance the effectiveness of their performance measurement system.

This study contributes to the limited empirical research examining the effectiveness of PMSs regarding the extent to which organizational processes are achieved. In addition, the study provides an empirical analysis of the association between the five perspective (financial, customer, internal business process, learning and growth, and sustainability) BSC model and four organizational factors with the effectiveness of PMSs.

The purpose of this paper is to identify the complementariness and tensions in the use of management control systems diagnostically and interactively, using a budgetary control example, drawing empirical evidence from a clustered firm, “Pattern On”, which is engaged in the manufacture of apparels.

This paper uses the qualitative methodology and case study approach. Face-to-face in-depth interviews were carried out as the main source of data collection, supplemented by an analysis of internal documents.

The field data from this study shows that both diagnostic and interactive controls appear in the clusters of PatternOn. However, the extent of use, the way they are perceived by employees, consequences, complementariness and tensions differ among the clusters. It further suggests that interactive and diagnostic controls have their own positive and negative implications on organisational activities. Therefore, rather than ruling one type as superior; what is best depends on the particular organisational circumstances.

This paper is a useful addition to the current body of management accounting literature, particularly to budgeting and to the levers of the control framework and highlights the use of a domain theory in a research study.

It provides insights to practitioners regarding the simultaneous use of controls, diagnostically and interactively, and how any resulting tensions are managed.

Using a budgetary control example, this paper shows how controls are used diagnostically and interactively while emphasising the complementariness and tensions created by such levers. This is important as most prior research has explored diagnostic and interactive use in isolation, while budgetary control, as well as the role of domain theory has not been their focus.

How to obtain a list of the 100 largest scientific publishers sorted by journal count? Existing databases are unhelpful as each of them inhere biased omissions and data quality flaws. This paper tries to fill this gap with an alternative approach.

The content coverages of Scopus, Publons, DOAJ and SherpaRomeo were first used to extract a preliminary list of publishers that supposedly possess at least 15 journals. Second, the publishers' websites were scraped to fetch their portfolios and, thus, their “true” journal counts.

The outcome is a list of the 100 largest publishers comprising 28.060 scholarly journals, with the largest publishing 3.763 journals, and the smallest carrying 76 titles. The usual “oligopoly” of major publishing companies leads the list, but it also contains 17 university presses from the Global South, and, surprisingly, 30 predatory publishers that together publish 4.517 journals.

Additional data sources could be used to mitigate remaining biases; it is difficult to disambiguate publisher names and their imprints; and the dataset carries a non-uniform distribution, thus risking the omission of data points in the lower range.

The dataset can serve as a useful basis for comprehensive meta-scientific surveys on the publisher-level.

The catalogue can be deemed more inclusive and diverse than other ones because many of the publishers would have been overlooked if one had drawn from merely one or two sources. The list is freely accessible and invites regular updates. The approach used here (webscraping) has seldomly been used in meta-scientific surveys.