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Managing different types of innovation: Mutual reinforcing management control systems and the generation of dynamic tension
(Taylor & Francis, 2016-11-17)
Using a single case study of a highly innovative medical device company engaged in two types of innovation (technological and customer-oriented), this paper examines the nature of the relationship between mutually reinforcing ...
Audit quality threatening behaviours: perceptions of auditees
(Irish Accounting and Finance Association, 2015)
Previous research has found that audit staff engage in audit quality threatening behaviours (QTB). Auditee personnel interact with audit staff during fieldwork, and their perceptions of QTB are reported in this paper. ...
Simons' levers of control framework: Commensuration within and of the framework
(2017)
Abstract
Purpose
Despite extensive adoption of Simons’ Levers of Control (LoC) framework, there is still considerable diversity in its operationalization which impedes the coherent development of the literature and ...
Performance measurement systems as generators of cognitive conflict in ambidextrous firms
(Elsevier, 2018-06-21)
This study explores the decision-facilitating role of performance measurement systems (PMSs) in firms attempting to translate competence ambidexterity (i.e., the simultaneous pursuit of exploration and exploitation) into ...
Management control practices and pragmatism
(Emerald, 2023-06-28)
Purpose
Pragmatism is very relevant to workplace management and performance measurement, yet in the accounting literature, it is a term used loosely and in a colloquial manner. By drawing on a framework based on classical ...