Performance Measurement and Management Control: Innovative Concepts and Practices

by Jean-Francois Manzoni, Antonio Davila, Marc J. Epstein

Overview

In 2001, we gathered a group of researchers in Nice, France to focus discussion on performance measurement and management control. Following the success of that conference, we held subsequent conferences in 2003, 2005, 2007, and 2009. This volume contains some of the exemplary papers that were presented at the most recent conference. Though the conference has been generally focused on performance measurement and management control and has included presentations on many facets of the topic, each year we have also focused on a particular theme of current interest. This year's theme was directed at innovative concepts and practices. This includes creative approaches to solving management challenges of performance and management control and improving organizational performance. It also includes the innovative use of empirical, analytical, experimental, and case based research. The contents of this book represent a collection of leading research in management control and performance measurement and provide a significant contribution to the growing literature in the area.

Product Details

ISBN-13:	9781849507240
Publisher:	Emerald Group Publishing Limited
Publication date:	04/01/2010
Series:	Studies in Managerial and Financial Accounting , #20
Pages:	552
Product dimensions:	6.14(w) x 9.21(h) x 1.18(d)

Table of Contents

List Of Contributors ix

Preface xiii

Part I Innovative Concepts and Practices In Performance Measurement and Management Control

The Challenge of Simultaneously Improving Social and Financial Performances: New Research Results Marc J. Epstein 3

Motivation through Incentives: A Cross-Disciplinary Review of the Evidence Jean-François Manzoni 19

Thoughts on the Structure of Management Systems to Encourage Creativity and Innovation Antonio Davila 65

Part II Innovation and Management Control

The Introduction of Innovative Performance Measurement and Management Control Systems: The Role of Financial Investors and Their Acquired Companies Selena Aureli 81

Innovation and Performance: Some Evidence from Italian Firms Mascia Ferrari Luca La Rocca 115

The Interaction between Information and Trust in the Control of Transactional Relationships: Theoretical Perspectives and Empirical Support Rosa Alba Miraglia Antonio Leotta 143

Should Rolling Forecasts Replace Budgets In Uncertain Environments? Marie-Anne Lorain 177

Part III Innovation and Performance Measurement

Strategy and Integrated Financial Ratio Performance Measures: A Longitudinal Multi-Country Study of High Performance Companies Belverd E. Needles, Jr. Anton Shigaev Marian Powers Mark L. Frigo 211

Performance Measurement in Strategic Changes Raffaele Fiorentino 253

Nonfinancial Performance Measures-How Do They Affect Fairness Of Performance Evaluation Procedures? Chong M. Lau Erin Berry 285

The Relation between Executive Time Orientation and Performance Measurement Terhi Chakhovich Seppo Ikäheimo Tomi Seppälä 309

Part IV Balanced Scorecard and Performance Measurement System Adoption

Performance Consequences of Balanced Scorecard Adoptions: Claim For Large-Scale Evidence And Propositions For Future Research Michael Burkert Antonio Davila Daniel Oyon 345

The Importance of Balanced Scorecards in Hospitals Lars-Göran Aidemark Stefano Baraldi Elin K. Funck Andreas Jansson 363

Aligning Strategy and Performance Measurement Systems In The Service Sector Companies: The Greek Example Androniki Triantafylli Apostolos Ballas 387

Part V Providing Information for Decision Making

Management Accounting and Information Technology - Some Empirical Evidence Maria do Céu F. Gaspar Alves 429

The Diffusion of Management Accounting Systems In Manufacturing Companies: An Empirical Analysis of Italian Firms Paolo Carenzo Andrea Turolla 457

The Impact of Firm Characteristics on ABC Systems: A Greek-Based Empirical Analysis Odysseas Pavlatos 507