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This paper examines how the management control practices of organization members enable the alignment of product development projects with potentially conflicting corporate strategies during the product development process.

Using an ethnomethodology informed research approach, we carry out a case study of an innovative New Zealand food company. Case study data included an internal company document, interviews with organization members, and an external market analysis document.

Our case study company had both sales growth and profit growth corporate strategies which have been argued to cause tensions. We found that four management control practices enabled the alignment of product development projects to these strategies. The first management control practice was having the NPD and marketing functions responsible for different corporate strategies. Other management control practices included the involvement of organization members from across multiple functions, the activities they carried out, and the measures used to evaluate project performance during the product development process.

These findings add new insights to the management accounting literature by showing how a combination of management control practices can be used by organization members to align projects with potentially conflicting corporate strategies during the product development process.

While the alignment of product development projects to corporate strategy is not easy this study shows how it can be enabled through a number of management control practices.

We contribute to the management accounting research in this area by extending our understanding of the management control practices used during the product development process.

Purpose – The purpose of this paper is to develop a framework which sheds new light on how sustainability control systems (SCS) can be used in proactive strategic responses to corporate sustainability pressures.

Design/Methodology/Approach – Corporate sustainability pressures are identified using insights from institutional theory and the resource-based view of the firm.

Findings – The paper presents an integrated framework showing the corporate sustainability pressures, proactive strategic responses to these pressures, and how organizations might use SCS in their responses to the corporate sustainability pressures they face.

Practical Implications – The proposed framework shows how organizations can use SCS in proactive strategic responses to corporate sustainability pressures.

Originality/Value – The paper suggests that instead of using traditional financial-oriented management control systems, organizations need more focus on emerging SCS as a means of achieving sustainability objectives. In particular, the paper proposes different SCS tools that can be used in proactive strategic responses to sustainability pressures in terms of (i) specifying and communicating sustainability objectives, (ii) monitoring sustainability performance, and (iii) providing motivation by linking sustainability rewards to performance.

This chapter reviews empirical studies into the relationship between management control, strategy and sustainability.

The review explores the theoretical frameworks and models used in previous empirical research as well as the research questions and methods applied to empirically explore this emerging research area.

Even if a growing body of empirical research has emerged over the last decade, our knowledge of how companies design or use management control to support sustainability strategy appears to be limited, providing considerable scope for further research.

This review structures the state of our empirical knowledge in the area of management control, strategy and sustainability and makes suggestions for future research paths.

This chapter explores the potential of grounded theory research methods for eliciting threshold concepts. It begins with an overview of threshold concept theory, then reviews current methodological approaches, as well as challenges encountered, when researching threshold concepts. The discussion argues for the suitability of grounded theory for this purpose, using a specific case for illustration. Specific elements of the research design that strengthened the use of grounded theory in the exploration of threshold concepts are described. The case example used is of graduate students and practicing professionals’ learning experiences when acquiring expertise in the online environment. The case is used to demonstrate the grounded theory method’s efficacy for eliciting evidence of transformative learning experiences, leading to implications for improving curriculum design.

Research has shown that for young adults, marital attitudes (e.g., desire, importance, and expectation) are associated with relationship quality. However, how this association plays out for young adults of color is less known. Additionally, the influence of skin tone perception on the relationship between marital attitudes and relationship quality remains understudied. To explore these associations, the authors examined African American and Latinx young adults (N = 57, M_age = 20.71 years, SD = 1.28; 75.4% female) attending a Midwestern university. Exploratory results indicated that marital expectations were positively associated with relationship quality in that young adults who expected to marry one day, reported greater relationship satisfaction, commitment, and intimacy in their current relationships. Additionally, skin tone perception moderated the association between marital attitudes and relationship quality in two ways (i.e., between expectations and satisfaction and between importance and intimacy). Collectively, findings suggest that differing levels of marital attitudes and skin tone perception contributes to young adults’ perceptions of relationship quality. Considering these psychological factors of attitudes, skin tone perception, and relationship quality, together with systemic racial/ethnic discrimination, the authors discuss future research and practice considerations.

Engagement, motivation, and persistence are usually associated with positive outcomes. However, too much of it can overtax our psychophysiological system and put it at risk. On the basis of a neuro-dynamic personality and self-regulation model, we explain the neurobehavioral mechanisms presumably underlying engagement and how engagement, when overtaxing the individual, becomes automatically inhibited for reasons of protection. We explain how different intensities and patterns of engagement may relate to personality traits such as Self-directedness, Conscientiousness, Drive for Reward, and Absorption, which we conceive of as functions or strategies of adaptive neurobehavioral systems. We describe how protective inhibitions and personality traits contribute to phenomena such as disengagement and increased effort-sense in chronic fatigue conditions, which often affect professions involving high socio-emotional interactions. By doing so we adduce evidence on hemispheric asymmetry of motivation, neuromodulation by dopamine, self-determination, task engagement, and physiological disengagement. Not least, we discuss educational implications of our model.

In this paper, the editors argue that management accounting research should seek to expand to examine the broader ecosystem of information sources that influence organizational performance. The editors introduce the concept of the management accounting ecosystem as a means of linking discrete management accounting research topics to the broader environment in which organizations operate. By doing this, a stronger connection can be established between management accounting research and management accounting practice. The goal is to encourage more cross-disciplinary research that provides a better understanding of the ecosystem in which management accounting practitioners operate. The editors encourage researchers to submit studies to “Advances in Management Accounting” that evaluate the effectiveness of new management accounting information sources and the techniques used to analyze them in the broader ecosystem to enhance the effectiveness of management accounting practices. By exploring the wider information sources within the management accounting ecosystem, future management accounting research can become more innovative and better address the decision-making needs of organizational members.