Description
Book SynopsisIn 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.
Table of ContentsList of Contributors. Preface. The challenge of simultaneously improving social and financial performances: New research results. Motivation through incentives: A cross-disciplinary review of the evidence. Thoughts on the structure of management systems to encourage creativity and innovation. The introduction of innovative performance measurement and management control systems: the role of financial investors and their acquired companies. Innovation and performance: some evidence from Italian firms. The interaction between information and trust in the control of transactional relationships: theoretical perspectives and empirical support. Should rolling forecasts replace budgets in uncertain environments?. Strategy and integrated financial ratio performance measures: A longitudinal multi-country study of high performance companies. Performance measurement in strategic changes. Nonfinancial performance measures: How do they affect fairness of performance evaluation procedures?. The relation between executive time orientation and performance measurement. Performance consequences of balanced scorecard adoptions: Claim for large-scale evidence and propositions for future research. The importance of balanced scorecards in hospitals. Aligning strategy and performance measurement systems in the service sector companies: The Greek example. Management accounting and information technology – some empirical evidence. The diffusion of management accounting systems in manufacturing companies: an empirical analysis of Italian firms. The impact of firm characteristics on ABC systems: a Greek-based empirical analysis. Studies in managerial and financial accounting. Performance Measurement and Management Control: Innovative Concepts and Practices. Copyright page.
