Accounting and Organizational Management

Management control systems are the formal and informal mechanisms organizations use to direct behavior, allocate resources, and assess whether strategies are actually working in practice. Researchers examine how tools like the balanced scorecard translate high-level strategic goals into measurable targets, and how the design of those measurement systems shapes decisions at every level of an organization — including across firm boundaries, where suppliers, partners, and clients must coordinate without shared authority. A central tension in this work is whether performance metrics genuinely improve outcomes or instead distort behavior by rewarding what is easy to count rather than what matters. Active questions include how organizations adapt their control systems as strategies shift, and what conditions determine whether accounting change leads to meaningful performance improvement or simply adds administrative overhead.

Works

86,005

Total citations

929,409

Keywords

Management Control SystemsPerformance MeasurementStrategic ManagementBalanced ScorecardOrganizational ContextAccounting Change