Performance Measurement and Management Control: Global Issues
Antonio Davila, Marc J. Epstein, Jean-Francois Manzoni
Emerald Group Publishing, Jun 8, 2012 - Business & Economics - 486 pages
Over the years, the performance measurement and management control conference has grown in number of participants, quality of presentations and reputation, and has attracted leading researchers in the field from North and South America, Europe, Asia, Australia, and Africa. The 2011 theme was directed at global issues, and included the significant challenges of managing and measuring performance within and across different organizational and geographical boundaries, using theoretical, empirical, analytical, experimental, and case-based research to address these topics. In addition to the three plenary sessions, this volume contains some of the exemplary papers that were presented at the 2011 conference; representing a collection of leading research in management control and performance measurement and providing a significant contribution to the growing literature in the area. The editors hope this book will continue the search for additional understanding and development in performance measurement and management control, and provide guidance for both academic researchers and managers as they work toward improving organizations.
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DEVELOPMENTS IN PERFORMANCE MEASUREMENT
MANAGEMENT CONTROL IN INTERORGANIZATIONAL SETTINGS
RISK MANAGEMENT MOTIVATION AND PERFORMANCE
PERFORMANCE EVALUATION AND ITS EFFECT ON MOTIVATION
NEW TRENDS GOVERNANCE AND NONPROFIT ORGANIZATIONS
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Activity-based costing agency theory AMT firms analysis balanced scorecard behavior benefit board of directors budget challenges Communitarian companies company’s consortium corporate governance cost information decision economic effects employees energy efficiency energy efficiency indicator enterprise risk management Epstein executive export performance factors framework global healthcare Hypothesis identified impact implementation important improve incentives independent directors individual influence innovative costing techniques institutional integrated internal intrinsic motivation job relevant information Journal Kakabadse Larcker literature Management Accounting Research management control systems Measurement and Management nonfinancial measures objectives operational organisational interdependence outcomes output P-value participants performance evaluation performance level performance measurement systems perspective PME system changes positive practices procedural fairness procedural justice production relationship remuneration responses reward role clarity shareholders significant social stakeholders Statoil strategic structural equation modeling structure supervisor theory theory of constraints unit variables weighting