Purpose The purpose of this paper is to investigate systematically the topic of operations
capabilities within the operations strategy area. The output is a framework that will benefit …

This study examines management control (MC) combinations that are effective in different
strategic contexts through two related approaches–MC as a package and MC as a system …

This study examines the use of management control systems (MCS) across different modes
of innovation and the effects on firm performance. Specifically, this study draws on Simons' …

The impact of the Levers of Control (LOC) framework on the accounting literature is
undeniably large. The framework, however, has also been criticized for being vague and …

This study explores the decision-facilitating role of performance measurement systems
(PMSs) in firms attempting to translate competence ambidexterity (ie, the simultaneous …

The capacity for survey-based research to advance theoretical knowledge is heavily
dependent on the degree to which the measures used capture the constructs that they are …

This study examines whether a company's business strategy is an underlying determinant of
the strength of its internal control over financial reporting (ICFR) and auditors' internal control …

Purpose The purpose of this paper is to investigate the mediating role of comprehensive
performance measurement systems (PMS)–ie measurement systems that comprise financial …

An emerging stream of literature has investigated the link between management controls
and the environmental strategy. However, this literature has provided an incomplete picture …

This study investigates the mechanisms that link strategic orientation to choices regarding
the purposes of cost information use. We do so by examining whether costing system design …