Management control and web-based corporate reporting : an empirical exploratory study

Authors: Héroux, Sylvie; Henri, Jean-François
Abstract: While the idea of control packages goes back to the early 1980s, empirical management accounting researchers have been reluctant to examine this broader view of management control. Past research has addressed the use of management control for the organization as a whole, as well as for specific objects of control. While those objects of control typically involve information available for internal uses, we do not know much about the role of management control when the object of control is comprised of information intended to be disclosed outside the organization. This study aims to examine the role of a control package to manage web-based corporate reporting. More specifically, this study aims to examine the antecedents and consequences of a management control package related to web site content. The results suggest that perceived environmental uncertainty and stakeholder orientation are key factors that influence the extent of use of the management control package. Moreover, the extent of use of a management control package is associated with the quality of web site content but not the quantity of information disclosed.
Document Type: Article de recherche
Issue Date: 1 January 2010
Open Access Date: 30 November 2016
Document version: AM
This document was published in: Advances in Management Accounting, Vol. 18, 203 - 246 (2010)
Emerald Group Publishing Limited
Alternative version: 10.1108/S1474-7871(2010)0000018011
Collection:Articles publiés dans des revues avec comité de lecture

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