Unstructured Citation

Abdul Rasid, Z., Ruhana Isa, S., Khairuzzaman Wan, C., & Ismail, W. (2014), Management accounting systems, enterprise risk management and organizational performance in financial institutions, Asian Review of Accounting, 22(2), 128-144.

https://doi.org/10.1108/ARA-03-2013-0022

Unstructured Citation

Agliati, M. (2003), I nuovi contenuti della funzione amministrazione, finanza e controllo nelle imprese italiane. Cambiamenti di ruolo ed evoluzione degli assetti operativi della funzione, in A. Bertoni & C. Conti (Eds.), I nuovi contenuti della funzione amministrazione, finanza e controllo. Tecnologia, modelli manageriali e contesto operativo (pp. 13-62). EGEA.

Unstructured Citation

Albertini, E. (2019), The contribution of management control systems to environmental capabilities, Journal of Business Ethics, 159(4), 1163-1180.

https://doi.org/10.1007/s10551-018-3810-9

Unstructured Citation

Amigoni, F. (1984), La funzione amministrativa: strutture, posizioni, professionalità, Economia Aziendale, III(1).

10.1080/09638180.2022.2063152

Unstructured Citation

Asiaei, K., Bontis, N., Barani, O., Moghaddam, M., & Sidhu, J. (2022), The role of sustainability control systems in translating CSR into performance in Iran, Management Decision, 60(5), 1438-1468.

https://doi.org/10.1108/MD-11-2020-1510

Unstructured Citation

Baird, K., Su, S., & Munir, R. (2019), Levers of control, management innovation and organisational performance, Pacific Accounting Review, 31(3), 358-375.

https://doi.org/10.1108/PAR-03-2018-0027

Unstructured Citation

Baxter, J., & Chua, W. F. (2008). Be(com)ing the chief financial officer of an organisation: Experimenting with Bourdieu’s practice theory. Management Accounting Research, 19(3), 212-230.

https://doi.org/10.1016/j.mar.2008.06.001

Unstructured Citation

Berg, T., & Madsen, D. Ø. (2020), The evolution of a management control package: a retrospective case study, Journal of Applied Accounting Research, 21(4), 763-781.

https://doi.org/10.1108/JAAR-10-2019-0148

Unstructured Citation

Bernard, D. (2021), Implied tradeoffs of chief financial officer accounting expertise: Evidence from firm-manager matching, Management Science, 67(9), 5776-5799.

https://doi.org/10.1287/mnsc.2020.3738

Unstructured Citation

Bezuidenhout, S., de Villiers, C., & Dimes, R. (2023), How management control systems can enable, constrain, and embed integrated reporting, Accounting and Finance, 63(4), 4251-4273.

https://doi.org/10.1111/acfi.13092

Unstructured Citation

Bhimani, A., & Bromwich, M. (2009), Management accounting in a digital and global economy: The interface of strategy, technology, and cost information. In Accounting, Organizations, and Institutions (pp. 85-111), Oxford University Press.

https://doi.org/10.1093/acprof:oso/9780199546350.003.0005

Unstructured Citation

Bouillon, M. L., Ferrier, G. D., Stuebs, M. T., Jr, & West, T. D. (2006), The economic benefit of goal congruence and implications for management control systems, Journal of Accounting and Public Policy, 25(3), 265-298.

https://doi.org/10.1016/j.jaccpubpol.2006.03.003

Unstructured Citation

Brink, A. G., Eller, C. K., & Green, K. Y. (2018), The effects of Corporate Social Responsibility and wrongdoer rank on whistleblowing, Accounting and the Public Interest, 18(1), 104-128.

https://doi.org/10.2308/apin-52240

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Broccardo, L., Ballesio, E., Crocco, E., & Giordino, D. (2024), Performance management systems in micro, small, and medium enterprises: Lessons learned from times of uncertainty, Management Control, 3, 15-38.

https://doi.org/10.3280/MACO2024-003002

Unstructured Citation

Broccardo, L., Ballesio, E., Giordino, D., & Giacosa, E. (2025), Guiding the Algorithm: Harnessing artificial intelligence to nurture SMEs management control systems, Management Control, 1, 13-36.

https://doi.org/10.3280/MACO2025-001-S1002

Unstructured Citation

Broccardo, L., Ballesio, E., Yaqub, M. Z., & Mohapatra, A. K. (2025), A bridge to success: the role of management accountants’ intellectual capital in driving organizational decision-making through knowledge management, Journal of Knowledge Management, 29(5), 1365-1411.

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Unstructured Citation

Brunetti, G. (1997), Le prospettive di cambiamento delle figure professionali amministrative, in A. Pistoni & L. Songini (Eds.), Il management del 2000: quali sfide per la funzione amministrativa?, Egea.

Unstructured Citation

Burkert, M., & Lueg, R. (2013), Differences in the sophistication of Value-based Management – The role of top executives, Management Accounting Research, 24(1), 3-22,

https://doi.org/10.1016/j.mar.2012.10.001

Unstructured Citation

Burns, J., & Scapens, R. (2000), The changing nature of management accountants and the emergence of ‘hybrid’ accountants, IFAC.

Unstructured Citation

Byrne, S., & Pierce, B. (2018), Exploring management accountants’ role conflicts and ambiguities and how they cope with them, Qualitative Research in Accounting & Management, 15(4), 410-436,

https://doi.org/10.1108/QRAM-11-2016-0083

Unstructured Citation

Cantele, S., Valcozzena, S., Campedelli, B., de’ Stefani, C., & De Luca, M. (2024), The interaction of sustainability governance structure and sustainability management control systems: An Italian case study, Management Control, 2, 53-74,

https://doi.org/10.3280/MACO2024-002-S1004

Unstructured Citation

Cattaneo, C., & Bassani, G. (2019), Enterprise Risk Management e Management Accounting Systems in una Banca di Credito Cooperativo, Management Control, 1, 13-33,

https://doi.org/10.3280/MACO2019-SU1002

Unstructured Citation

Chatpibal, M., Chaiyasoonthorn, W., & Chaveesuk, S. (2024), Driving financial results is not the only priority! An exploration of the future role of chief financial officer: a grounded theory approach, Meditari Accountancy Research, 32(3), 857-887.

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Unstructured Citation

Christensen, D. S., Schneider, P., & Orton, J. (2019), Flight or fight: a case study in resolving ethical issues, The Case Journal, 15(4), 295-305.

https://doi.org/10.1108/TCJ-11-2018-0121

Unstructured Citation

Corsi, K., Castellano, N. G., Lamboglia, R., & Mancini, D. (2017), Reshaping accounting and management control systems: New opportunities from business information systems, Springer International Publishing.

https://doi.org/10.1007/978-3-319-49538-5

Unstructured Citation

Dávila, A., Derchi, G.-B., Oyon, D., & Schnegg, M. (2024), External complexity and the design of management control systems: a case study, Management Accounting Research, 63, 100875.

https://doi.org/10.1016/j.mar.2023.100875

Unstructured Citation

Edirisinghe, U. C., Hossain, M. M., & Alam, M. (2024), Managerial conception of integrating sustainability into management control systems: evidence from Sri Lankan manufacturing companies, Qualitative Research in Accounting & Management, 21(2), 105-139. Doi.

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Unstructured Citation

Enslin, Z. (2023). Management accountants’ susceptibility to overconfidence: the overplacement perspective. Review of Behavioral Finance, 15(6), 827–845.

https://doi.org/10.1108/rbf-07-2021-0138

Unstructured Citation

Feng, M., Ge, W., Luo, S., & Shevlin, T. (2011), Why do CFOs become involved in material accounting manipulations?, Journal of Accounting and Economics, 51(1-2), 21-36.

https://doi.org/10.1016/j.jacceco.2010.09.005

10.1080/09638180.2023.2291405

Unstructured Citation

Firk, S., Schmidt, T., & Wolff, M. (2019), CFO emphasis on value-based management: Performance implications and the challenge of CFO succession, Management Accounting Research, 44, 26-43.

https://doi.org/10.1016/j.mar.2018.11.001

Unstructured Citation

Fisher, J. G. (1995), Contingency-Based Research on Management Control Systems: Categorization by Level of Complexity, Journal of Accounting Literature, 14, 24-53.

Unstructured Citation

Florackis, C., & Sainani, S. (2018), How do chief financial officers influence corporate cash policies?, Journal of Corporate Finance, 52, 168-191.

https://doi.org/10.1016/j.jcorpfin.2018.08.001

Unstructured Citation

Fogel, K., Jandik, T., & McCumber, W. R. (2018), CFO social capital and private debt, Journal of Corporate Finance, 52, 28-52.

https://doi.org/10.1016/j.jcorpfin.2018.07.001

Unstructured Citation

Freeman, R.E. (1984), Strategic management: A stakeholder approach, Cambridge University Press.

Unstructured Citation

Gebhardt, M., Schneider, A., Siedler, F., Ottenstein, P., & Zülch, H. (2024), Climate reporting in the fast lane? The impact of corporate governance on the disclosure of climate-related risks and opportunities, Business Strategy and the Environment, 33(7), 7253-7272.

https://doi.org/10.1002/bse.3852

Unstructured Citation

Goretzki, L., Strauss, E., & Weber, J. (2013), An institutional perspective on the changes in management accountants’ professional role, Management Accounting Research, 24(1), 41-63.

https://doi.org/10.1016/j.mar.2012.11.002

Unstructured Citation

Haislip, J. Z., Masli, A., Richardson, V. J., & Watson, M. W. (2015), External reputational penalties for CEOs and CFOs following information technology material weaknesses, International Journal of Accounting Information Systems, 17, 1-15.

https://doi.org/10.1016/j.accinf.2015.01.002

10.2307/258434

Unstructured Citation

Hoitash, R., Hoitash, U., & Johnstone, K. M. (2012), Internal control material weaknesses and CFO compensation, Contemporary Accounting Research, 29(3), 768-803.

https://doi.org/10.1111/j.1911-3846.2011.01122.x

Unstructured Citation

Hoitash, R., Hoitash, U., & Kurt, A. C. (2016), Do accountants make better chief financial officers?, Journal of Accounting and Economics, 61(2-3), 414-432.

https://doi.org/10.1016/j.jacceco.2016.03.002

10.1177/1049732305276687

10.1080/09638180701265903

Unstructured Citation

Kapiyangoda, K., & Gooneratne, T. (2021), Management accounting research in family businesses: a review of the status quo and future agenda, Journal of Accounting & Organizational Change, 17(3), 352-372.

https://doi.org/10.1108/JAOC-10-2020-0164

Unstructured Citation

Karaevli, A., & Özcan, S. (2022), Why some CFOs make better M&A deals, MIT Sloan Management Review, 63, 78-84.

Unstructured Citation

Khajehnejad, S., & Linder, S. (2022), Why the type of information observable to peers matters: Peer monitoring and performance measure manipulation, Management Accounting Research, 57, 100815.

https://doi.org/10.1016/j.mar.2022.100815

10.1080/15256480.2017.1397583

10.1108/18325911111164213

Unstructured Citation

Mariani, M. M., Perez-Vega, R., & Wirtz, J. (2022), AI in marketing, consumer research and psychology: A systematic literature review and research agenda, Psychology & Marketing, 39(4), 755-776.

https://doi.org/10.1002/mar.21619

Unstructured Citation

Marzi, G., Balzano, M., Caputo, A., & Pellegrini, M. M. (2025), Guidelines for Bibliometric-Systematic Literature Reviews: 10 steps to combine analysis, synthesis and theory development, International Journal of Management Reviews, 27(1), 81-103.

https://doi.org/10.1111/ijmr.12381

Unstructured Citation

Massaro, M., Dumay, J., & Guthrie, J. (2016), On the shoulders of giants: undertaking a structured literature review in accounting, Accounting Auditing & Accountability, 29(5), 767-801.

https://doi.org/10.1108/AAAJ-01-2015-1939

Unstructured Citation

Matos, L. M., Rampasso, I. S., Quelhas, O. L. G., Leal Filho, W., & Anholon, R. (2022), Technological innovation management: understanding difficulties in an emerging country to enhance manufacturers performance, International Journal of Productivity and Performance Management, 71(6), 2280-2295.

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Unstructured Citation

McCoy, T. L. (2015), An Investigation of Management Accountants’ Experience with Ethical Dilemmas Involving Financial Reporting and Employee Supervision, J. Legal Ethical & Regul. Issues, 18, 125.

Unstructured Citation

Morelli, M., & Lecci, F. (2014), Management control systems (MCS) change and the impact of top management characteristics: the case of healthcare organisations, Journal of Management Control, 24(3), 267-298.

https://doi.org/10.1007/s00187-013-0182-2

10.1080/09638180802627795

Unstructured Citation

Nartey, E. (2023), COVID-19 uncertainty, pandemic management strategy, management control and public health performance, Management Research Review, 46(11), 1619-1636.

https://doi.org/10.1108/MRR-07-2022-0476

Unstructured Citation

Niven, D. (1993), When times get tough, what happens to TQM? Case study, Harvard Business Review, 71(3), 20-22; discussion 22-9, 32-34.

Unstructured Citation

Norris, M., & Oppenheim, C. (2007), Comparing alternatives to the Web of Science for coverage of the social sciences’ literature, Journal of Informetrics, 1(2), 161-169.

https://doi.org/10.1016/j.joi.2006.12.001

Unstructured Citation

Pavlatos, O., & Kostakis, X. (2018), The impact of top management team characteristics and historical financial performance on strategic management accounting, Journal of Accounting & Organizational Change, 14(4), 455-472.

https://doi.org/10.1108/JAOC-11-2017-0112

Unstructured Citation

Petera, P., Wagner, J., & Pakšiová, R. (2021), The influence of environmental strategy, environmental reporting and environmental management control system on environmental and economic performance, Energies, 14(15), 4637.

https://doi.org/10.3390/en14154637

Unstructured Citation

Qiao, L., Adegbite, E., & Nguyen, T. H. (2022), Chief financial officer overconfidence and stock price crash risk, International Review of Financial Analysis, 84(102364), 102364.

https://doi.org/10.1016/j.irfa.2022.102364

Unstructured Citation

Rickwood, C. P., Coates, J. B., & Stacey, R. J. (1990), Stapylton: strategic management accounting to gain competitive advantage, Management Accounting Research, 1(1), 37-49.

https://doi.org/10.1016/S1044-5005(90)70044-3

Unstructured Citation

Senftlechner, D., & Hiebl, M. R. W. (2015), Management accounting and management control in family businesses: Past accomplishments and future opportunities, Journal of Accounting & Organizational Change, 11(4), 573-606.

https://doi.org/10.1108/JAOC-08-2013-0068

Unstructured Citation

Simons, R. (1995), Levers of control: how managers use innovative control systems to drive strategic renewal, Harvard Business School.

https://doi.org/10.1002/smj.4250150301

10.1080/09639284.2015.1089177

Unstructured Citation

Thelwall, M. (2018), Dimensions: A competitor to Scopus and the web of science?, Journal of Informetrics, 12(2), 430-435.

https://doi.org/10.1016/j.joi.2018.03.006

Unstructured Citation

Truant, E., Crocco, E., Culasso, F., & Alshibani, S. M. (2025), Fifty years of management control systems research: a bibliometric review of the literature and research agenda, International Journal of Productivity and Performance Management, 74(2), 491-519.

https://doi.org/10.1108/IJPPM-07-2023-0334

Unstructured Citation

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https://doi.org/10.1111/corg.12188

Unstructured Citation

Velte, P., & Stawinoga, M. (2020), Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings, Journal of Management Control, 31(4), 333-377.

https://doi.org/10.1007/s00187-020-00308-x

Unstructured Citation

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Unstructured Citation

Vesty, G., & Oliver, J. (2014), Corporate strategy and accounting for sustainability in investment appraisal, Corporate Ownership and Control, 11(2), 377-388.

https://doi.org/10.22495/cocv11i2c3p6

Unstructured Citation

Vincent, N. E., Higgs, J. L., & Pinsker, R. E. (2017), IT governance and the maturity of IT risk management practices, Journal of Information Systems, 31(1), 59-77.

https://doi.org/10.2308/isys-51365

Unstructured Citation

Vola, P., & Gelmini, L. (2022), Climate change skills for the new CFOs. A preliminary analysis on TCFD by Italian listed companies, Management Control, 2, 189-209.

https://doi.org/10.3280/MACO2022-002-S1009

Unstructured Citation

Wang, B., Wang, Z., Wen, J., & Zhang, X. T. (2021), Executive gender and firm environmental management: Evidence from CFO transitions, Sustainability, 13(7), 3653.

https://doi.org/10.3390/su13073653

Unstructured Citation

Zhong, W., & Yan, W. (2022), An empirical study on the impact of CFO overconfidence on corporate financial risk: Empirical evidence from Chinese listed companies, Journal of Economics Business and Management, 10(2), 104-109.

https://doi.org/10.18178/joebm.2022.10.2.681

Unstructured Citation

Yang Spencer, S., Adams, C., & Yapa, P. W. S. (2013), The mediating effects of the adoption of an environmental information system on top management’s commitment and environmental performance, Sustainability Accounting Management and Policy Journal, 4(1), 75-102.

https://doi.org/10.1108/SAMPJ-10-2011-0030

Unstructured Citation

Zoni, L., & Pippo, F. (2017), CFO and finance function: what matters in value creation, Journal of Accounting & Organizational Change, 13(2), 216-238.

https://doi.org/10.1108/JAOC-12-2014-0059