This research has benefitted from the financial support of the Finnish Foundation for Economic
Education, HSE Foundation and Jenni and Antti Wihuri Foundation. The authors are grateful for the
helpful comments and assistance offered by the editor of the journal, the guest editors of this special
issue, two anonymous reviewers, Chris Chapman, Markus Granlund and Teemu Malmi, and the
participants of the 32nd EAA Annual Congress in Tampere, Annual Meeting of AAA in New York, 5th
Conference on Performance Measurement and Management Control in Nice and Research Seminar at
Aalto University School of Economics in Helsinki.