J Manag Control
The richness of management control research
© 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 budgetary slack literature in the areas of accounting
and business ethics. They provide several interesting conclusions that reﬂect the com-
plexity of management control research. To name just one example: literature informs
us that information asymmetry increases budgetary slack; yet, this effect is inﬂuenced
by a number of variables including budgetary participation and information systems.
In the third paper, Thomas Loy and Sven Hartlieb discuss whether changing ﬁrm
compositions in archival research might bias the results of cost stickiness research.
WHU - Otto Beisheim School of Management, Vallendar, Germany