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From the ARC Blog

Sophisticated information systems and controller involvement in strategy development

In this paper published in the European Accounting Review, we investigate whether the sophistication of management accounting information systems (MAIS) enhances controllers’ involvement in strategy development. Prior research offers inconclusive…

Jul 21, 2026 · < 1 min read

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The Last Signal Wins: What Professional Tennis Can Teach Us about Performance Feedback

Why the Latest Performance Signal Matters Consider two employees with similar overall performance. One initially performs below colleagues but subsequently improves and receives positive recent performance information. The other starts…

Jul 21, 2026 · < 1 min read

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Can Management Control Impact Sustainable Behavior?

From prior research, we know that management control can impact employee motivation and behavior. In our new study, recently published in Public Administration Review, we find that sustainability-related management controls…

Berend van der Kolk

Berend van der Kolk

Jun 23, 2026 · < 1 min read

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Call for Papers: Special Issue in International Journal of Auditing, “Audits Beyond Public Companies”

 The idea behind this special issue is to broaden the focus of auditing research to include audit practices outside the typical public company context.  So far, audit research has mainly…

May 17, 2026 · < 1 min read

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21st EUFIN – The Conference of Accounting in Europe

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