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Citation Profile [Updated: 2026-03-14 21:09:38]
5 Years H Index
13
Impact Factor (IF)
0.37
5 Years IF
0.49
Data available in this report

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ] [more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators
Raw Data

 

IF AIF CIF IF5 DOC CDO CIT NCI CCU D2Y C2Y D5Y C5Y SC %SC CiY II AII
2007 0 0.44 0 0 1 1 0 0 0 0 0 0 0.2
2014 0 0.53 0 0 4 5 16 0 0 0 0 0 0.22
2015 0 0.52 0.09 0 18 23 61 2 2 4 4 1 50 2 0.11 0.22
2016 0.59 0.5 0.36 0.59 21 44 66 16 18 22 13 22 13 5 31.3 1 0.05 0.2
2017 0.15 0.52 0.32 0.16 15 59 151 19 37 39 6 43 7 9 47.4 8 0.53 0.21
2018 0.5 0.53 0.41 0.43 21 80 83 33 70 36 18 58 25 9 27.3 5 0.24 0.22
2019 0.75 0.54 0.6 0.46 14 94 75 55 126 36 27 79 36 17 30.9 2 0.14 0.21
2020 0.54 0.64 0.63 0.64 21 115 130 73 199 35 19 89 57 15 20.5 2 0.1 0.3
2021 0.63 0.74 0.79 0.8 21 136 50 108 307 35 22 92 74 25 23.1 0 0.27
2022 0.9 0.73 0.75 0.84 18 154 45 116 423 42 38 92 77 29 25 1 0.06 0.22
2023 0.67 0.69 0.89 0.85 16 170 18 152 575 39 26 95 81 23 15.1 2 0.13 0.2
2024 0.85 0.81 0.83 0.97 19 189 11 157 732 34 29 90 87 26 16.6 9 0.47 0.23
2025 0.37 0.4 0.49 8 197 0 78 810 35 13 95 47 6 7.7 0
IF: Two years Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for all series in RePEc in year y
CIF: Cumulative impact factor
IF5: Five years Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CIT: Number of citations to papers published in year y
NCI: Number of citations in year y
CCU: Cumulative number of citations to papers published until year y
D2Y: Number of articles published in y-1 plus y-2
C2Y: Cites in y to articles published in y-1 plus y-2
D5Y: Number of articles published in y-1 until y-5
C5Y: Cites in y to articles published in y-1 until y-5
SC: selft citations in y to articles published in y-1 plus y-2
%SC: Percentage of selft citations in y to articles published in y-1 plus y-2
CiY: Cites in year y to documents published in year y
II: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y
50 most cited documents in this series
#YearTitleCited
12017Integrated reporting: The current state of empirical research, limitations and future research implications. (2017). Velte, Patrick ; Stawinoga, Martin. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:28:y:2017:i:3:d:10.1007_s00187-016-0235-4.

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62
22020Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings. (2020). Velte, Patrick ; Stawinoga, Martin. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:31:y:2020:i:4:d:10.1007_s00187-020-00308-x.

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41
32017The case of partial least squares (PLS) path modeling in managerial accounting research. (2017). Chin, Wynne W ; Nitzl, Christian. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:28:y:2017:i:2:d:10.1007_s00187-017-0249-6.

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32
42018Performance measurement systems in small and medium-sized enterprises and family firms: a systematic literature review. (2018). Heinicke, Anja. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:28:y:2018:i:4:d:10.1007_s00187-017-0254-9.

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24
52016Management control systems and organizational ambidexterity. (2016). Gschwantner, Stefanie . In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:27:y:2016:i:4:d:10.1007_s00187-016-0236-3.

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21
62017Relationship of corporate social responsibility disclosure on information asymmetry and the cost of capital. (2017). Gruning, Michael ; Michaels, Anne. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:28:y:2017:i:3:d:10.1007_s00187-017-0251-z.

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21
72020Digital data and management accounting: why we need to rethink research methods. (2020). Bhimani, Alnoor. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:31:y:2020:i:1:d:10.1007_s00187-020-00295-z.

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20
82019Controlling for sustainability strategies: findings from research and directions for the future. (2019). Mangena, Musa ; Herzig, Christian ; Ghosh, Biswaraj. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:30:y:2019:i:1:d:10.1007_s00187-019-00279-8.

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15
92020Digitalization in management accounting and control: an editorial. (2020). Schaffer, Utz ; Moller, Klaus ; Verbeeten, Frank. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:31:y:2020:i:1:d:10.1007_s00187-020-00300-5.

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15
102019Theorising and conceptualising the sustainability control system for effective sustainability management. (2019). Johnstone, Leanne. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:30:y:2019:i:1:d:10.1007_s00187-019-00277-w.

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15
112021Corporate social responsibility and sustainability performance measurement systems: implications for organizational performance. (2021). Asiaei, Kaveh ; Jusoh, Ruzita ; Barani, Omid ; Bontis, Nick. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:32:y:2021:i:1:d:10.1007_s00187-021-00317-4.

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15
122018Future research on management accounting and control in family firms: suggestions linked to architecture, governance, entrepreneurship and stewardship. (2018). Quinn, Martin ; Moores, Ken ; Craig, Justin B. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:28:y:2018:i:4:d:10.1007_s00187-018-0257-1.

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14
132015Simulation-based research in management accounting and control: an illustrative overview. (2015). Leitner, Stephan ; Wall, Friederike. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:26:y:2015:i:2:p:105-129.

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13
142019Strategy and innovation: the mediating role of management accountants and management accounting systems’ use. (2019). Pasch, Timur. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:30:y:2019:i:2:d:10.1007_s00187-019-00283-y.

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13
152015Investigating management control configurations using qualitative comparative analysis: an overview and guidelines for application. (2015). Sandelin, Mikko ; Bedford, David. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:26:y:2015:i:1:p:5-26.

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13
162015The performance of mergers and acquisitions in emerging capital markets: new angle. (2015). Grigorieva, Svetlana ; Petrunina, Tatiana . In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:26:y:2015:i:4:p:377-403.

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12
172021Financial constraints and asymmetric cost behavior. (2021). Uddin, Md Borhan ; Costa, Mabel D ; Habib, Ahsan. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:32:y:2021:i:1:d:10.1007_s00187-021-00314-7.

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11
182020Packages or systems? Working capital management and financial performance among listed U.S. manufacturing firms. (2020). Lyngstadaas, Hakim. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:31:y:2020:i:4:d:10.1007_s00187-020-00306-z.

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11
192020Digitization of the budgeting process: determinants of the use of business analytics and its effect on satisfaction with the budgeting process. (2020). Knauer, Thorsten ; Bergmann, Mareike ; Bruck, Christian ; Schwering, Anja. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:31:y:2020:i:1:d:10.1007_s00187-019-00291-y.

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11
202020Determinants of information system quality and data quality in management accounting. (2020). Knauer, Thorsten ; Wagener, Sebastian ; Nikiforow, Nicole. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:31:y:2020:i:1:d:10.1007_s00187-020-00296-y.

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10
212023Cost stickiness and firm value. (2023). Costa, Mabel D ; Habib, Ahsan. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:34:y:2023:i:2:d:10.1007_s00187-023-00356-z.

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10
222016Business model analysis using computational modeling: a strategy tool for exploration and decision-making. (2016). Groesser, Stefan N ; Jovy, Niklas . In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:27:y:2016:i:1:d:10.1007_s00187-015-0222-1.

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10
232016Business model analysis using computational modeling: a strategy tool for exploration and decision-making. (2016). Groesser, Stefan ; Jovy, Niklas . In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:27:y:2016:i:1:p:61-88.

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10
242017The benefits of doing good: a meta-analysis of corporate philanthropy business outcomes and its implications for management control. (2017). Plewnia, Frederik ; Guenther, Edeltraud. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:28:y:2017:i:3:d:10.1007_s00187-017-0252-y.

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9
252014Development toward integrated reporting, and its impact on corporate governance: a two-dimensional approach to accounting with reference to the German two-tier system. (2014). Rentzsch, Natalia ; Niemoller, Jens ; Wulf, Inge . In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:25:y:2014:i:2:p:135-164.

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9
262020Digital technology and changing roles: a management accountant’s dream or nightmare?. (2020). Andreassen, Roy-Ivar. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:31:y:2020:i:3:d:10.1007_s00187-020-00303-2.

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9
272020Big data and management control systems change: the case of an agricultural SME. (2020). Cupertino, Sebastiano ; Vitale, Gianluca ; Riccaboni, Angelo. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:31:y:2020:i:1:d:10.1007_s00187-020-00298-w.

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9
282018Have estimates of cost stickiness changed across listing cohorts?. (2018). Loy, Thomas R ; Hartlieb, Sven. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:29:y:2018:i:2:d:10.1007_s00187-018-0263-3.

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8
292017Tensions at the intersection of management control and innovation: a literature review. (2017). Lovstl, Eva ; Jontoft, Anne-Marie . In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:28:y:2017:i:1:d:10.1007_s00187-016-0244-3.

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8
302017Personnel- and action control in gazelle companies in Sweden. (2017). Pesämaa, Ossi ; Pesamaa, Ossi. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:28:y:2017:i:1:d:10.1007_s00187-016-0242-5.

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8
312018Tasks, interaction and role perception of management accountants: evidence from Germany. (2018). Rieg, Robert. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:29:y:2018:i:2:d:10.1007_s00187-018-0266-0.

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8
322015Combining system dynamics modelling and management control systems to support strategic learning processes in SMEs: a Dynamic Performance Management approach. (2015). Noto, Lidia ; Cosenz, Federico. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:26:y:2015:i:2:p:225-248.

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8
332022The link between corporate sustainability and willingness to invest: new evidence from the field of ethical investments. (2022). Lingnau, Volker ; Fuchs, Florian ; Beham, Florian. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:33:y:2022:i:3:d:10.1007_s00187-022-00340-z.

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8
342019The impact of sustainability in coffee production on consumers’ willingness to pay–new evidence from the field of ethical consumption. (2019). Lingnau, Volker ; Fuchs, Florian ; Beham, Florian. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:30:y:2019:i:1:d:10.1007_s00187-019-00276-x.

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7
352016Factors influencing strategy implementation decisions: an evaluation of a balanced scorecard cockpit, intelligence, and knowledge. (2016). Strohhecker, Jürgen. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:27:y:2016:i:1:d:10.1007_s00187-015-0225-y.

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7
362016Exploring strategic planning outcomes: the influential role of top versus middle management participation. (2016). Schaefer, Thomas ; Guenther, Thomas. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:27:y:2016:i:2:d:10.1007_s00187-016-0230-9.

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7
372016Factors influencing strategy implementation decisions: an evaluation of a balanced scorecard cockpit, intelligence, and knowledge. (2016). Strohhecker, Jürgen. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:27:y:2016:i:1:p:89-119.

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7
382019Understanding the behavioral gap: Why would managers (not) engage in CSR-related activities?. (2019). Feder, Madeleine ; Weissenberger, Barbara E. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:30:y:2019:i:1:d:10.1007_s00187-019-00275-y.

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7
392019Coexistence of innovation and standardization: evidence from the lean environment of business process outsourcing. (2019). Moilanen, Sinikka ; Lepisto, Lauri ; Dobroszek, Justyna ; Zarzycka, Ewelina. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:30:y:2019:i:3:d:10.1007_s00187-019-00284-x.

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7
402014Audit committee composition and effectiveness: a review of post-SOX literature. (2014). Malik, Mahfuja. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:25:y:2014:i:2:p:81-117.

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7
412022The moderating effect of board gender diversity on the relation between corporate social responsibility and firm value. (2022). Li, Yunyi ; de Villiers, Charl. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:33:y:2022:i:1:d:10.1007_s00187-022-00334-x.

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7
422019Stages of management control in a large public organization: from top to frontline managers. (2019). Deschamps, Carl. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:30:y:2019:i:2:d:10.1007_s00187-019-00282-z.

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7
432018Family-controlled businesses and management control: the framing of “shareholder-oriented” practices. (2018). Sbarba, Andrea Dello ; Marelli, Alessandro. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:28:y:2018:i:4:d:10.1007_s00187-018-0255-3.

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7
442016Strategy implementation through hierarchical couplings in a management control package: an explorative case study. (2016). Schokker, Tom ; van der Kolk, Berend. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:27:y:2016:i:2:d:10.1007_s00187-015-0226-x.

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7
452019Effective accounting processes: the role of formal and informal controls. (2019). Gackstatter, Thomas ; Moller, Klaus ; Muller-Stewens, Benedikt. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:30:y:2019:i:2:d:10.1007_s00187-019-00281-0.

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7
462024The role of enterprise risk management in enabling organisational resilience: a case study of the Swedish mining industry. (2024). Crawford, Jason ; Monazzam, Aynaz. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:35:y:2024:i:1:d:10.1007_s00187-024-00370-9.

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6
472022The use of non-financial performance measures for managerial compensation: evidence from SMEs. (2022). Loureno, Sofia M ; Alves, Iryna. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:33:y:2022:i:2:d:10.1007_s00187-022-00337-8.

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6
482020Exploring the interface between management accounting and marketing: a literature review of customer accounting. (2020). Matsuoka, Kohsuke. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:31:y:2020:i:3:d:10.1007_s00187-020-00299-9.

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6
492018The role of rolling forecasting in budgetary control systems: reactive and proactive types of planning. (2018). Henttu-Aho, Tiina. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:29:y:2018:i:3:d:10.1007_s00187-018-00273-6.

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6
502019Hybrid accountants in the age of the business partner: exploring institutional drivers in a mining company. (2019). Kurkkio, Monika ; Karlsson, BO ; Hersinger, Anders. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:30:y:2019:i:2:d:10.1007_s00187-019-00280-1.

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5
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12020Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings. (2020). Velte, Patrick ; Stawinoga, Martin. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:31:y:2020:i:4:d:10.1007_s00187-020-00308-x.

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21
22023Cost stickiness and firm value. (2023). Costa, Mabel D ; Habib, Ahsan. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:34:y:2023:i:2:d:10.1007_s00187-023-00356-z.

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10
32022The link between corporate sustainability and willingness to invest: new evidence from the field of ethical investments. (2022). Lingnau, Volker ; Fuchs, Florian ; Beham, Florian. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:33:y:2022:i:3:d:10.1007_s00187-022-00340-z.

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7
42024The role of enterprise risk management in enabling organisational resilience: a case study of the Swedish mining industry. (2024). Crawford, Jason ; Monazzam, Aynaz. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:35:y:2024:i:1:d:10.1007_s00187-024-00370-9.

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6
52017Integrated reporting: The current state of empirical research, limitations and future research implications. (2017). Velte, Patrick ; Stawinoga, Martin. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:28:y:2017:i:3:d:10.1007_s00187-016-0235-4.

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6
62020Digital data and management accounting: why we need to rethink research methods. (2020). Bhimani, Alnoor. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:31:y:2020:i:1:d:10.1007_s00187-020-00295-z.

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6
72021Financial constraints and asymmetric cost behavior. (2021). Uddin, Md Borhan ; Costa, Mabel D ; Habib, Ahsan. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:32:y:2021:i:1:d:10.1007_s00187-021-00314-7.

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6
82021Corporate social responsibility and sustainability performance measurement systems: implications for organizational performance. (2021). Asiaei, Kaveh ; Jusoh, Ruzita ; Barani, Omid ; Bontis, Nick. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:32:y:2021:i:1:d:10.1007_s00187-021-00317-4.

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6
92020Digitalization in management accounting and control: an editorial. (2020). Schaffer, Utz ; Moller, Klaus ; Verbeeten, Frank. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:31:y:2020:i:1:d:10.1007_s00187-020-00300-5.

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5
102019Theorising and conceptualising the sustainability control system for effective sustainability management. (2019). Johnstone, Leanne. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:30:y:2019:i:1:d:10.1007_s00187-019-00277-w.

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5
112020Packages or systems? Working capital management and financial performance among listed U.S. manufacturing firms. (2020). Lyngstadaas, Hakim. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:31:y:2020:i:4:d:10.1007_s00187-020-00306-z.

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5
122019Strategy and innovation: the mediating role of management accountants and management accounting systems’ use. (2019). Pasch, Timur. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:30:y:2019:i:2:d:10.1007_s00187-019-00283-y.

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5
132022The use of non-financial performance measures for managerial compensation: evidence from SMEs. (2022). Loureno, Sofia M ; Alves, Iryna. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:33:y:2022:i:2:d:10.1007_s00187-022-00337-8.

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5
142018Performance measurement systems in small and medium-sized enterprises and family firms: a systematic literature review. (2018). Heinicke, Anja. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:28:y:2018:i:4:d:10.1007_s00187-017-0254-9.

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152022Moderating effect of carbon accounting systems on strategy and carbon performance: a CDP analysis. (2022). Houqe, Muhammad Nurul ; Zahir-Ul, Muhammad Kaleem ; Bui, Binh. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:33:y:2022:i:4:d:10.1007_s00187-022-00346-7.

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162022Effects of algorithmic control on power asymmetry and inequality within organizations. (2022). Barati, Mehdi ; Ansari, Bahareh. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:33:y:2022:i:4:d:10.1007_s00187-022-00347-6.

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172023The mediating role of levers of controls on the association between sustainable leadership and organisational resilience. (2023). Su, Sophia ; Munir, Rahat ; Baird, Kevin. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:34:y:2023:i:2:d:10.1007_s00187-023-00354-1.

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182015The performance of mergers and acquisitions in emerging capital markets: new angle. (2015). Grigorieva, Svetlana ; Petrunina, Tatiana . In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:26:y:2015:i:4:p:377-403.

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192020Digital technology and changing roles: a management accountant’s dream or nightmare?. (2020). Andreassen, Roy-Ivar. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:31:y:2020:i:3:d:10.1007_s00187-020-00303-2.

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202019Controlling for sustainability strategies: findings from research and directions for the future. (2019). Mangena, Musa ; Herzig, Christian ; Ghosh, Biswaraj. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:30:y:2019:i:1:d:10.1007_s00187-019-00279-8.

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4
212017Relationship of corporate social responsibility disclosure on information asymmetry and the cost of capital. (2017). Gruning, Michael ; Michaels, Anne. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:28:y:2017:i:3:d:10.1007_s00187-017-0251-z.

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222017The case of partial least squares (PLS) path modeling in managerial accounting research. (2017). Chin, Wynne W ; Nitzl, Christian. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:28:y:2017:i:2:d:10.1007_s00187-017-0249-6.

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232018Future research on management accounting and control in family firms: suggestions linked to architecture, governance, entrepreneurship and stewardship. (2018). Quinn, Martin ; Moores, Ken ; Craig, Justin B. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:28:y:2018:i:4:d:10.1007_s00187-018-0257-1.

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242020Psychology in management accounting and control research: an overview of the recent literature. (2020). Lachmann, Maik ; Wibbeke, Lisa-Marie. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:31:y:2020:i:3:d:10.1007_s00187-020-00302-3.

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252018The role of rolling forecasting in budgetary control systems: reactive and proactive types of planning. (2018). Henttu-Aho, Tiina. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:29:y:2018:i:3:d:10.1007_s00187-018-00273-6.

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262020Determinants of information system quality and data quality in management accounting. (2020). Knauer, Thorsten ; Wagener, Sebastian ; Nikiforow, Nicole. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:31:y:2020:i:1:d:10.1007_s00187-020-00296-y.

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272014Audit committee composition and effectiveness: a review of post-SOX literature. (2014). Malik, Mahfuja. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:25:y:2014:i:2:p:81-117.

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282022Tribute to our reviewers: best reviewer awards 2021. (2022). Guenther, Thomas W. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:33:y:2022:i:2:d:10.1007_s00187-022-00341-y.

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292021Validation of the D&M IS success model in the context of accounting information system of the banking sector in the least developed countries. (2021). Al-Hattami, Hamood Mohd. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:32:y:2021:i:1:d:10.1007_s00187-020-00310-3.

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302024The role of risk management orientation and the planning function of budgeting in enhancing organizational resilience and its effect on competitive advantages during times of crises. (2024). Hoffmann, Nicole ; Eichholz, Julia ; Schwering, Anja. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:35:y:2024:i:1:d:10.1007_s00187-024-00371-8.

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3
312020Digitization of the budgeting process: determinants of the use of business analytics and its effect on satisfaction with the budgeting process. (2020). Knauer, Thorsten ; Bergmann, Mareike ; Bruck, Christian ; Schwering, Anja. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:31:y:2020:i:1:d:10.1007_s00187-019-00291-y.

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322020Internal control through the lens of institutional work: a systematic literature review. (2020). Henk, Oliver. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:31:y:2020:i:3:d:10.1007_s00187-020-00301-4.

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332021Banks’ risk culture and management control systems: A systematic literature review. (2021). Heitz, Mathias ; Kunz, Jennifer. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:32:y:2021:i:4:d:10.1007_s00187-021-00325-4.

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342016Does low-carbon supply chain management reduce greenhouse gas emissions more effectively than existing environmental initiatives? An empirical analysis of Japanese manufacturing firms. (2016). Nishitani, Kimitaka ; Kajiwara, Takehisa ; Kokubu, Katsuhiko. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:27:y:2016:i:1:d:10.1007_s00187-015-0224-z.

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352021Facilitating sustainability control in SMEs through the implementation of an environmental management system. (2021). Johnstone, Leanne. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:32:y:2021:i:4:d:10.1007_s00187-021-00329-0.

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362018Tasks, interaction and role perception of management accountants: evidence from Germany. (2018). Rieg, Robert. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:29:y:2018:i:2:d:10.1007_s00187-018-0266-0.

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372022The effect of internal control quality on real and accrual-based earnings management: evidence from France. (2022). Boulhaga, Mounia ; Elbardan, Hany ; Bouri, Abdelfettah. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:33:y:2022:i:4:d:10.1007_s00187-022-00348-5.

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382022Controls and performance: assessing the mediating role of creativity and collegiality. (2022). Su, Sophia ; Baird, Kevin ; Tung, Amy. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:33:y:2022:i:4:d:10.1007_s00187-022-00344-9.

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392018Have estimates of cost stickiness changed across listing cohorts?. (2018). Loy, Thomas R ; Hartlieb, Sven. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:29:y:2018:i:2:d:10.1007_s00187-018-0263-3.

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402019Hybrid accountants in the age of the business partner: exploring institutional drivers in a mining company. (2019). Kurkkio, Monika ; Karlsson, BO ; Hersinger, Anders. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:30:y:2019:i:2:d:10.1007_s00187-019-00280-1.

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412022The illusion of data-driven decision making – The mediating effect of digital orientation and controllers’ added value in explaining organizational implications of advanced analytics. (2022). Szukits, Agnes. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:33:y:2022:i:3:d:10.1007_s00187-022-00343-w.

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422021Management controls and team effectiveness: the mediating role of team structural empowerment. (2021). Baard, Vicki ; Baird, Kevin. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:32:y:2021:i:4:d:10.1007_s00187-021-00327-2.

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432022The moderating effect of board gender diversity on the relation between corporate social responsibility and firm value. (2022). Li, Yunyi ; de Villiers, Charl. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:33:y:2022:i:1:d:10.1007_s00187-022-00334-x.

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442016Management control systems and organizational ambidexterity. (2016). Gschwantner, Stefanie . In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:27:y:2016:i:4:d:10.1007_s00187-016-0236-3.

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452015Simulation-based research in management accounting and control: an illustrative overview. (2015). Leitner, Stephan ; Wall, Friederike. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:26:y:2015:i:2:p:105-129.

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462018An empirical analysis of the curvilinear relationship between slack and firm performance. (2018). Martinez-Blasco, Monica ; Argiles-Bosch, Josep M ; Garcia-Blandon, Josep ; Ravenda, Diego. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:29:y:2018:i:3:d:10.1007_s00187-018-0270-4.

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472016Does low-carbon supply chain management reduce greenhouse gas emissions more effectively than existing environmental initiatives? An empirical analysis of Japanese manufacturing firms. (2016). Nishitani, Kimitaka ; Kajiwara, Takehisa ; Kokubu, Katsuhiko. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:27:y:2016:i:1:p:33-60.

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2
482024Risk management during the COVID-19 crisis: insights from an exploratory case study of medium-sized family businesses. (2024). Kuttner, Michael ; Riepl, Julia ; Mitter, Christine. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:35:y:2024:i:1:d:10.1007_s00187-023-00363-0.

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492017Improving environmental management accounting: how to use statistics to better determine energy consumption. (2017). Christensen, Bjorn ; Himme, Alexander. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:28:y:2017:i:2:d:10.1007_s00187-016-0239-0.

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Citing documents used to compute impact factor: 13
YearTitle
2025Making a virtue out of necessity – Design principles for an ESG reporting platform. (2025). Quick, Reiner ; Mnch, M ; Mayer, J H. In: Publications of Darmstadt Technical University, Institute for Business Studies (BWL). RePEc:dar:wpaper:159223.

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2025The Impact of Digital–Green Synergy on Total Factor Productivity: Evidence from Chinese Listed Companies. (2025). Li, Bin ; Chen, Dongfeng ; Wang, Junpeng ; Luo, Huihui ; Hou, Guangming. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:5:p:2200-:d:1604557.

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2025Exploring the Impact of Government Subsidies on R&D Cost Behavior in the Chinese New Energy Vehicles Industry. (2025). Kim, Dong-Il ; Zhang, Qianqian. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:10:p:4510-:d:1656570.

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2025Asymmetric cost behavior and financial distress. (2025). Ahemed, Agha Mureed ; Atif, Mian Muhammad ; Iqbal, Umer. In: Economics Letters. RePEc:eee:ecolet:v:247:y:2025:i:c:s0165176524006050.

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2025The Impact of Cost Stickiness on R&D Investment and Corporate Performance: An Empirical Analysis of Japanese Firms. (2025). Ge, Gongye ; Hosomi, Shoichiro. In: JRFM. RePEc:gam:jjrfmx:v:18:y:2025:i:7:p:388-:d:1701042.

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2025Managerial Capabilities and the Internationalization Process of Small and Medium Enterprises: The Sustainable Role of Risk and Resource Management. (2025). Shen, Tengfei ; Badulescu, Alina. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:15:p:6943-:d:1713899.

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2025Green supply chain practices and leadership factors shaping sustainable entrepreneurship and business advantage through evolving sustainable attitudes. (2025). Sibghatullah, Amena ; Aziz, Atif ; Zhang, Mengna ; Yarashova, Vasila. In: International Entrepreneurship and Management Journal. RePEc:spr:intemj:v:21:y:2025:i:1:d:10.1007_s11365-025-01126-0.

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2025Hierarchical Modeling of Barriers to Sustainable Development in the Mining Industry of Pakistan: An ISM and MICMAC-Based Approach. (2025). Saira, Salim Raza. In: International Journal of Innovations in Science & Technology. RePEc:abq:ijist1:v:7:y:2025:i:3:p:1697-1716.

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2025Strengthening the Sustainability of Energy Critical Entities Through a Business Continuity Management System. (2025). Haring, Ivo ; Brumarova, Lenka ; Jemelkova, Simona ; Hromada, Martin ; Rehak, David. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:6:p:2766-:d:1616597.

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2025Performance shortfall condition and environmental, social, governance performance: Does economic policy uncertainty and national culture matter?. (2025). Roy, Arup ; Dasgupta, Ranjan. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:36:y:2025:i:1:d:10.1007_s00187-025-00388-7.

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2025Sustainable Transformation: The Impact of Climate Risk Perception on Corporate Operational Resilience in China. (2025). Bao, Xing ; Zhang, XU. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:8:p:3387-:d:1632171.

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2025Can gender and race dynamics in performance appraisals be disrupted? The case of social influence. (2025). Hauser, Oliver ; Kristal, Ariella S ; Bohnet, Iris. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:235:y:2025:i:c:s0167268125001519.

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2025The effect of control justification on employees’ in-role and extra-role behaviors. (2025). Wong-On, Bernard ; Cha, Yunshil. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:36:y:2025:i:1:d:10.1007_s00187-025-00394-9.

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Recent citations
Recent citations received in 2024

YearCiting document
2024Unveiling Malaysians€™ Future Payment Preferences by Toll Users at Toll Plazas. (2024). Ishak, Siti Zaharah ; Izzuddin, Mohammad Nor ; Wan, Wan Mazlina. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:8:y:2024:i:12:p:2742-2754.

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2024Tying Up Loose Ends in Organizational Resilience– Current Status and Future Directions. (2024). Zaplata, Slawomir. In: European Research Studies Journal. RePEc:ers:journl:v:xxvii:y:2024:i:4:p:714-734.

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2024Promoting a Circular Economy in Mining Practices. (2024). Renteria, Otoniel B ; Mercado, Pedro ; Nakajima, Shinichiro ; Hope, Colton N ; Sotelo, Mario ; Menezes, Pradeep L ; Jose, Subin Antony ; Calhoun, Joy. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:24:p:11016-:d:1544682.

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2024The integration of risk into management control systems: towards a deeper understanding across multiple levels of analysis. (2024). , Martin. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:35:y:2024:i:1:d:10.1007_s00187-024-00373-6.

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2024Local party committee and labor cost asymmetry. (2024). Mssig, Anke ; Kaspereit, Thomas ; Hajikhanov, Nijat ; Cai, Yuwen. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:35:y:2024:i:3:d:10.1007_s00187-024-00380-7.

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2024Reviewing the historical milestones of risk management. (2024). Karimi, Marjan ; Samani, Mahmoud Asad ; Molamohamadi, Zohreh. In: SN Business & Economics. RePEc:spr:snbeco:v:4:y:2024:i:12:d:10.1007_s43546-024-00762-y.

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Recent citations received in 2023

YearCiting document
2023Complementing family firm and managerial views of doing business through management accounting tools. (2023). Ruggeri, Daniela ; Rizza, Carmela ; Leotta, Antonio. In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. RePEc:spr:jmgtco:v:34:y:2023:i:3:d:10.1007_s00187-023-00359-w.

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2023On costless‐renegotiation proofing in binary agency models. (2023). Lukas, Christian. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:44:y:2023:i:4:p:2481-2494.

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Recent citations received in 2022

YearCiting document
2022Accounting and social capital: A review and reflections on future research opportunities. (2022). Botes, Vida ; la Torre, Matteo ; de Villiers, Charl. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:4:p:4485-4521.

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