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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.
Edited by Marc J. Epstein, Rice University (retired), Houston, TX, USAFrank Verbeeten, Utrecht University, Utrecht, the Netherlands; Vrije Universiteit, Amsterdam, Amsterdam, the NetherlandsSally K. Widener, Clemson University, Clemson, SC, USA
PART I: CRITICAL MANAGEMENT CHALLENGES OF PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROLBreakthrough Innovation: The Critical Role of Management Control Systems - Marc J. EpsteinThe Complex World of Control: Integration of Ethics and Uses of Control - Robin R. Radtke and Sally K. WidenerPART II: PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL: LINKAGES TO SOCIETYIntegrated Reporting and Sustainability Reporting: an Exploratory Study of High Performance Companies - Belverd E. Needles, Jr., Mark L. Frigo, Marian Powers and Anton ShigaevExploring the Effects of Corporate Governance on Voluntary Disclosure: an Explanatory Study on the Adoption of Integrated Report - Giovanni Fiori, Francesca Di Donato and Maria Federica IzzoPART III: PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL: IMPROVING PERFORMANCEWhat Matters with PMS? Critical Check Points in the Success of PMS - Tarmo Kadak and Erkki K. LaitinenThe Effectiveness of Strategic Performance Measurement System in Creating and Steering Tension - Takahito Kondo and Takeshi Nishii Management Accounting Change in a Manufacturing Company (1946-1975) - Francesca Francioli and Alberto QuagliPART IV: PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL: NEW DIRECTIONSBudgeting for Transactional Control: the Case of a Russian Oil Company Subsidiary - Elena PanteleevaPerformance Management in Central and Eastern European Countries: A Literature Review - Irina Paladi and Pierre Fenies Organizational Control in the Context of Remote Work Arrangements: A Conceptual Framework - Luisa Errichiello and Tommasina Pianese PART V: PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL IN GOVERNMENTAL AND NONPROFIT ORGANIZATIONSCommonalities and Differences in Public and Private Sector Performance Management Practices: a Literature Review - Jan Van Helden and Christoph ReichardPerformance Assessment in the Public Sector the Issue of Interpretation Asymmetries and Some Behavioral Responses - Patricio Rojas