Management Accounting and Control Systems and Earnings Management: Effects on Future Firm Performance

2019 ◽  
Author(s):  
Beatriz Garcia Osma ◽  
Jacobo Gomez-Conde ◽  
Ernesto Lopez-Valeiras
Keyword(s):  
Firm Performance ◽  
Earnings Management ◽  
Control Systems ◽  
Management Accounting ◽  
And Control ◽  
Management Effects

scholarly journals Editorial: Fundamental pillars of corporate governance research

2020 ◽  
Vol 18 (1, Special Issue) ◽  
pp. 222-224
Author(s):  
Paolo Tenuta ◽  
Alexander Kostyuk
Keyword(s):  
Corporate Governance ◽  
Firm Performance ◽  
Stock Market ◽  
Earnings Management ◽  
Board Of Directors ◽  
Financial Reporting ◽  
Corporate Ownership ◽  
Special Issue ◽  
The Board Of Directors ◽  
And Control

Corporate governance is a system designed to improve corporate performance through supervision of management performance to ensure accountability to stakeholders based on a regulatory framework. Board of directors as a field of research becomes a major point for intersection of many other issues of corporate governance, such as financial reporting, firm performance, earnings management, stock market, and reaching even well-established fields of research such as accounting and finance. Most of the papers published in this issue (volume 18, issue 1, special issue) of the Corporate Ownership and Control journal are linked to the board of directors’ issues directly or indirectly.

Creativity Research in Management Accounting: A Commentary

2017 ◽  
Vol 29 (3) ◽  
pp. 49-54 ◽  
Author(s):  
Gerhard Speckbacher
Keyword(s):  
Control Systems ◽  
Creative Process ◽  
Management Accounting ◽  
Management Control ◽  
Management Control Systems ◽  
Leadership Management ◽  
Creativity Research ◽  
Process Perspective ◽  
Context Specific ◽  
And Control

ABSTRACT Building on the insights from the case studies presented by Cools, Stouthuysen, and Van den Abbeele (2017) and Davila and Ditillo (2017) as well as existing literature on creativity, several suggestions for future creativity research in management accounting are made. Pointing at research in psychology and sociology, I suggest using more context-specific definitions and theories of creativity, and focusing on its process perspective. While the widely assumed tension between creativity and control is primarily driven by the “creativity maximization fallacy” and by the use of broad brush concepts of creativity and control, studying how management control systems influence the creative process of divergent and convergent thinking seems a promising task for management accounting researchers. Finally, creativity in organizations is typically a team sport and thus the relation between leadership, management control, and creativity in teams seems particularly interesting.

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