{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","description":"This cluster of papers focuses on the design, implementation, and impact of management control systems, with an emphasis on performance measurement, strategic management, balanced scorecards, and accounting change within organizational contexts. It explores the implications of performance measurement systems in various settings, including inter-organizational relationships, incentive measures, and the broader research directions for management control systems.","keywords":[{"id":"https://openalex.org/keywords/balanced-scorecard","display_name":"balanced scorecard","score":0.6438},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.5552},{"id":"https://openalex.org/keywords/management-control","display_name":"management control","score":0.5061},{"id":"https://openalex.org/keywords/performance-measurement","display_name":"performance measurement","score":0.3068},{"id":"https://openalex.org/keywords/cost-accounting","display_name":"cost accounting","score":0.3292},{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.6832},{"id":"https://openalex.org/keywords/budgeting","display_name":"budgeting","score":0.269},{"id":"https://openalex.org/keywords/management-control-systems","display_name":"management control systems","score":0.7082},{"id":"https://openalex.org/keywords/cost-management","display_name":"cost management","score":0.3239},{"id":"https://openalex.org/keywords/cost-control","display_name":"cost control","score":0.2235},{"id":"https://openalex.org/keywords/cost-allocation","display_name":"cost allocation","score":0.2672},{"id":"https://openalex.org/keywords/performance-measurement-systems","display_name":"performance measurement systems","score":0.5827},{"id":"https://openalex.org/keywords/customer-perspective","display_name":"customer perspective","score":0.217},{"id":"https://openalex.org/keywords/financial-perspective","display_name":"financial perspective","score":0.7805},{"id":"https://openalex.org/keywords/costing-systems","display_name":"cost accounting systems","score":0.5513},{"id":"https://openalex.org/keywords/learning-and-growth-perspective","display_name":"learning and growth perspective","score":0.8736},{"id":"https://openalex.org/keywords/managerial-performance","display_name":"managerial performance","score":0.2821},{"id":"https://openalex.org/keywords/target-costing","display_name":"target costing","score":0.7479},{"id":"https://openalex.org/keywords/internal-business-process-perspective","display_name":"internal business process perspective","score":0.8609},{"id":"https://openalex.org/keywords/budgetary-control","display_name":"budget control","score":0.2937},{"id":"https://openalex.org/keywords/non-financial-indicators","display_name":"non-financial indicators","score":0.5315},{"id":"https://openalex.org/keywords/budgetary-participation","display_name":"budget participation","score":0.6669},{"id":"https://openalex.org/keywords/standard-costing","display_name":"standard costing","score":0.644},{"id":"https://openalex.org/keywords/management-accounting-systems","display_name":"management accounting systems","score":0.7708},{"id":"https://openalex.org/keywords/management-accounting-practices","display_name":"management accounting practices","score":0.8188}],"legacy_keywords":"Management Control Systems; Performance Measurement; Strategic Management; Balanced Scorecard; Organizational Context; Accounting Change; Performance Implications; Inter-organizational Relationships; Incentive Measures; Research Directions","ids":{"openalex":"https://openalex.org/T10797","wikipedia":"https://en.wikipedia.org/wiki/Management_control_system"},"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"},"siblings":[{"id":"https://openalex.org/T10164","display_name":"Quality and Supply Management"},{"id":"https://openalex.org/T10328","display_name":"Supply Chain and Inventory Management"},{"id":"https://openalex.org/T10703","display_name":"Business Process Modeling and Analysis"},{"id":"https://openalex.org/T10974","display_name":"Advanced Queuing Theory Analysis"},{"id":"https://openalex.org/T11572","display_name":"Information Technology Governance and Strategy"},{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications"},{"id":"https://openalex.org/T11891","display_name":"Big Data and Business Intelligence"},{"id":"https://openalex.org/T11912","display_name":"Outsourcing and Supply Chain Management"},{"id":"https://openalex.org/T11938","display_name":"ERP Systems Implementation and Impact"},{"id":"https://openalex.org/T11995","display_name":"FinTech, Crowdfunding, Digital Finance"},{"id":"https://openalex.org/T12734","display_name":"Information Systems and Technology Applications"},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL"},{"id":"https://openalex.org/T14121","display_name":"Logistics and Transportation Systems"},{"id":"https://openalex.org/T14187","display_name":"Varied Academic Research Topics"},{"id":"https://openalex.org/T14320","display_name":"Optics and Image Analysis"}],"works_count":230930,"cited_by_count":945027,"works_api_url":"https://api.openalex.org/works?filter=topics.id:T10797","updated_date":"2026-10-21T03:01:35","created_date":"2024-01-23T15:27:08"}