Management Control During and After a Crisis: Taking Stock and Looking Ahead

被引：0

作者：

Carter, Mary Ellen ^{[1
]}

Spekle, Roland F. ^{[2
]}

机构：

[1] Boston Coll, Carroll Sch Management, Accounting Dept, Chestnut Hill, MA 02467 USA

[2] Nyenrode Business Univ, Ctr Accounting Auditing & Control, Breukelen, Netherlands

来源：

JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH | 2024年 / 36卷 / 03期

关键词：

management control; crisis; adaptation; human capital;

D O I：

10.2308/JMAR-2024-057

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

In this introductory article to the Special Interest Forum, we provide a broad overview of the literature on management control during times of crisis. We discuss key themes from studies that emerged following the financial crisis, as well as existing research addressing the management control implications of the COVID-19 pandemic, to offer a background for the papers in the Special Interest Forum. The articles in this Forum highlight the critical role of human capital during crises and emphasize how management control can help mitigate the negative impact of a crisis.

引用

页码：67 / 71

页数：5

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