Performance Measurement and Management Control: Contemporary Issues

by Marc J. Epstein (Editor), Frank Verbeeten (Editor), Sally K. Widener (Editor)

Overview

Volume 31 of Studies in Managerial and Financial Accounting (SMFA) covers contemporary issues in performance measurement and management control.These papers are taken from 8th Conference On Performance Measurement And Management Control 2015. The topic of this edition is contemporary issues in performance measurement and management control. This is a broad topic by design with the intent of reporting on important research and issues relevant today. For example, papers in the book explore the following: Performance measurement and management control in emerging markets; the use of social and or informal controls; Linkages between creativity, innovation, and control; Innovative control practices in healthcare; Behavioral effects of alternative incentive schemes; Performance evaluation for different organizational designs; Performance measurement in high-performing firms.

Product Details

ISBN-13:	9781785609169
Publisher:	Emerald Group Publishing Limited
Publication date:	07/11/2016
Series:	Studies in Managerial and Financial Accounting , #31
Pages:	400
Sales rank:	733,875
Product dimensions:	6.30(w) x 9.00(h) x 1.20(d)

About the Author

Edited by Marc J. Epstein, Rice University(retired), Houston, TX, USA Frank Verbeeten, Utrecht University, Utrecht, the Netherlands; Vrije Universityeit, Amsterdam, Amsterdam, the Netherlands Sally K. Widener, Clemson University, Clemson, SC, USA

Table of Contents

List of Contributors ix

Preface xiii

Part I Critical Management Challenges of Performance Measurement and Management Control

Breakthrough Innovation: The Critical Role of Management Control Systems Marc J. Epstein 3

The Complex World of Control: Integration of Ethics and Uses of Control Robin R. Radlke Sally K. Widener 17

Part II Performance Measurement and Management Control: Linkages to Society

Integrated Reporting and Sustainability Reporting: An Exploratory Study of High Performance Companies Belverd E. Needles, Jr. Mark L. Frigo Marian Powers Anton Shigaev 41

Exploring the Effects of Corporate Governance on Voluntary Disclosure: An Explanatory Study on the Adoption of Integrated Report Giovanni Fiori Francesca di Donato Maria Federica Izzo 83

Part III Performance Measurement and Management Control: Improving Performance

What Matters With PMS? Critical Check Points in the Success of PMS Tarmo Kadak Erkki K. Laitinen 111

The Effectiveness of Strategic Performance Measurement System in Creating and Steering Tension Takahito Kondo Takeshi Nishii 141

Management Accounting Change in a Manufacturing Company (1946-1975) Francesca Francioli Alberto Quagli 165

Part IV Performance Measurement and Management Control: New Directions

Budgeting for Transactional Control the Case of a Russian Oil Company Subsidiary Elena Panteleeva 193

Performance Management in Central and Eastern European Countries: A Literature Review Irina Paladi Pierre Fenies 215

Organizational Control in the Context of Remote Work Arrangements: A Conceptual Framework Luisa Errichiello Tommasina Pianese 273

Part V Performance Measurement and Management Control in Governmental and Nonprofit Organizations

Commonalities and Differences in Public and Private Sector Performance Management Practices: A Literature Review Jan Van Helden Christoph Reichard 309

Performance Assessment in the Public Sector - The Issue of Interpretation Asymmetries and Some Behavioral Responses Patricio Rojas 353