The richness of management control research

The richness of management control research J Manag Control https://doi.org/10.1007/s00187-018-0268-y EDITORIAL Utz Schäffer © Springer-Verlag GmbH Germany, part of Springer Nature 2018 Management control is a broadly defined and heterogeneous discipline. This is reflected in its diverse dimensions as well as the variety of theories and methodological approaches researchers apply therein. As editors of the Journal of Management Con- trol, we have always aimed to protect and foster this richness. In light of the growing pressure on scholars to publish their work, we feel this task is more important than ever before. In the current issue of our journal, we would like to share with you three original research papers and one literature review that—taken together—are another excellent example of the broad and intriguing spectrum that management control research offers. In the first paper, Berend van der Kolk and Wesley Kaufmann explore how employees in the public sector respond to performance measurement practices as advocated by the New Public Management approach. They analyze a dataset of 34 interviews and mobilize cognitive dissonance theory to make sense of the different beliefs that public employees hold regarding such performance measurement practices. In their literature review, Christian Daumoser, Matthias Sohn, and Bernhard Hirsch provide structured access to the http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Management Control Springer Journals

The richness of management control research

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Publisher
Springer Berlin Heidelberg
Copyright
Copyright © 2018 by Springer-Verlag GmbH Germany, part of Springer Nature
Subject
Business and Management; Accounting/Auditing; Organization; Operations Management; Business Taxation/Tax Law; Business Strategy/Leadership
ISSN
2191-4761
eISSN
2191-477X
D.O.I.
10.1007/s00187-018-0268-y
Publisher site
See Article on Publisher Site

Abstract

J Manag Control https://doi.org/10.1007/s00187-018-0268-y EDITORIAL Utz Schäffer © Springer-Verlag GmbH Germany, part of Springer Nature 2018 Management control is a broadly defined and heterogeneous discipline. This is reflected in its diverse dimensions as well as the variety of theories and methodological approaches researchers apply therein. As editors of the Journal of Management Con- trol, we have always aimed to protect and foster this richness. In light of the growing pressure on scholars to publish their work, we feel this task is more important than ever before. In the current issue of our journal, we would like to share with you three original research papers and one literature review that—taken together—are another excellent example of the broad and intriguing spectrum that management control research offers. In the first paper, Berend van der Kolk and Wesley Kaufmann explore how employees in the public sector respond to performance measurement practices as advocated by the New Public Management approach. They analyze a dataset of 34 interviews and mobilize cognitive dissonance theory to make sense of the different beliefs that public employees hold regarding such performance measurement practices. In their literature review, Christian Daumoser, Matthias Sohn, and Bernhard Hirsch provide structured access to the

Journal

Journal of Management ControlSpringer Journals

Published: May 28, 2018

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