Journal of Management Control管理控制杂志
Journal of Management Control(英文缩写 J MANAG CONTROL),ISSN 2191-4761,eISSN 2191-477X,中文译名:管理控制杂志 是一本学术期刊。本页汇总该期刊的最新影响因子、分区信息以及最新收录于 PubMed 的文献,帮助您快速了解期刊全貌。
发文量统计区间：2025-10-01 至 2026-09-30，按本站收录文献的发表日期统计。
期刊介绍
历年影响因子趋势
| JCR 数据年份 | 影响因子 | JCR 分区 |
|---|---|---|
| 2021 | 未收录 | N/A |
| 2022 | 3.300 | N/A |
| 2023 | 2.100 | Q3 |
| 2024 | 3.600 | Q2 |
| 2025 | 3.400 | Q2 |
Journal of Management Control 最新收录文献
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1. The link between corporate sustainability and willingness to invest: new evidence from the field of ethical investments.
PMID:日期:2022-05-30In recent decades, academia has addressed a wide range of research topics in the field of ethical decision-making. Besides a great amount of research on ethical consumption, also the domain of ethical investments increasingly moves in the focus of scholars. While in this area most research focuses on whether socially or environmentally sustainable businesses outperform traditional investments financially or investigates the character traits as well as other socio-demographic factors of ethical investors, the impact of sustainable corporate conduct on the investment intentions of private investors still requires further research. Hence, we conducted two studies to shed more light on this highly relevant topic. After discussing the current state of research, in our first empirical study, we explore whether besides the traditional triad of risk, return, and liquidity, also sustainability exerts a significant impact on the willingness to invest. As hypothesized, we find that sustainability shows a clear and decisive impact in addition to the traditional factors. In a consecutive study, we investigate deeper into the sustainability-willingness to invest link. Here, our results show that improved sustainability might not pay off in terms of investment attractiveness, however and conversely, it certainly harms to conduct business in a non-sustainable manner, which cannot even be compensated by an increased return.
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2. Strategies for data analytics projects in business performance forecasting: a field study.
PMID:日期:2022-04-04Data analytics is applied in various fields, including business performance forecasting, but companies struggle with its implementation. Following a cross-sectional field study approach, we make two contributions. First, we elaborate on the central role played by the head controller in generating trust in analytics solutions and thus, making the project successful. Second, we identify three patterns in the way companies plan, implement, and then use data analytics in the context of business performance forecasting. The two successful patterns are the ones that start with a limited but tangible objective (either in term of information precision, or rapidity of processing) that can be expended in a second time.
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4. CSR initiatives, organizational performance and the mediating role of integrating CSR into management control systems: Testing an inclusive model within SMEs in an emerging economy.
PMID:日期:2021-06-10This paper addresses a current gap in the literature by investigating the mediating role that integrating corporate social responsibility (CSR) into the management control systems (MCS) of small and medium-sized enterprises (SMEs) can play in the relationship between CSR initiatives and organizational performance. We propose, and empirically validate, an inclusive model to examine these relationships. The study then extends further by embedding two constituents of CSR integration into MCS: namely, management control technology and involvement of management accountants in CSR management. Our study is distinguished by validating, as a contribution, a single construct for each of these two constituents. Data were collected from 117 SMEs in an emerging economy, Abu Dhabi-UAE. PLS structural equation modeling was used in the data analysis. We find that CSR initiatives in SMEs influence organizational performance both directly and indirectly through MCS. Interestingly, the results show that only the involvement of management accountants in CSR management mediates the relationship between CSR initiatives and SME performance. This indicates that the role of human intervention prevails over technology intermediation in conveying the positive effect of CSR initiatives on organizational performance. Overall, the findings help to understand how MCS is an important driving mechanism whereby SMEs may derive performance outcomes from deploying CSR initiatives. The study concludes with implications for future research and policy-makers.
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6. Digitalization in management accounting and control: an editorial.
PMID:日期:2020-04-23Digitalization has the potential to disrupt the management accounting domain. It may not only affect the digital landscape of the organization and the associated business models, but also management accounting and control practices as well as the role of the controller. This editorial discusses these developments by introducing the concept of digitalization and describing its impact on the field of management accounting and control.