Description
Book SynopsisThis volume contains exemplary papers that were presented at the 2017 Conference on Performance Measurement and Management Control in Nice, France, by researchers in the field from North America, South America, Africa, Europe, and Asia.
This book represents a collection of innovative research in management control and performance measurement, and provides a significant contribution to the growing literature in the area. The collection also covers a representative set of topics, research settings, and research methods.
The editors hope that this book will stimulate researchers to continue the search for additional understanding of performance measurement and management control, and provide guidance for both academic researchers and managers as they work toward improving organizations.
Trade ReviewSelected from presentations at a September 2017 performance measurement and management control conference (ninth of a series) in Nice, France, 10 papers examine the relevance of research in this area. In sections on critical management challenges, performance measurement instruments, and specific settings, they explore such topics as whether motives for adopting the balanced scorecard affect its development and use, strategy and organizational performance: the role of risk management system development, integrated reporting and sustainability reporting: a global assessment, managerial control systems in family business: state of the art, and accounting for the construction of research quality in Australia's research assessment exercise. -- Annotation ©2018 * (protoview.com) *
Table of ContentsPART I: Critical Management Challenges of Performance Measurement and Management Control Chapter 1. PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL: CHALLENGES FOR APPLICATIONS AND RESEARCH IN NEW SETTINGS;
Marc J. Epstein PART II: Performance Measurement Instruments and Management Controls Chapter 2. DO THE MOTIVES FOR ADOPTION OF THE BALANCED SCORECARD AFFECT ITS DEVELOPMENT AND USE?;
Paula M.G. van Veen-Dirks and Anne M. Lillis Chapter 3. INTERNAL CONTROLS, DECENTRALIZATION, AND PERFORMANCE;
Antonio Davila, Mahendra Gupta and Richard J. Palmer Chapter 4. STRATEGY AND ORGANISATIONAL PERFORMANCE: THE ROLE OF RISK MANAGEMENT SYSTEM DEVELOPMENT;
Darja Peljhan, Danijela Miloš Sprčić and Mojca Marc Chapter 5. INTEGRATED REPORTING AND SUSTAINABILITY REPORTING: A GLOBAL ASSESSMENT;
Belverd E. Needles Jr., Marian Powers, Mark L. Frigo and Anton Shigaev Chapter 6. THE ROLE OF BUSINESS INTELLIGENCE IN THE PRODUCTION, TRANSMISSION AND RECEPTION OF PERFORMANCE MEASURES: A CASE STUDY;
Andrea Nespeca and Maria Serena Chiucchi Chapter 7. CONTROLLER ROLES: SCALE DEVELOPMENT AND VALIDATION;
Sebastian P. L. Fourné, Daniel Guessow and Utz Schäffer PART III: Performance Measurement and Management Control: Specific Settings Chapter 8. MANAGERIAL CONTROL SYSTEMS IN FAMILY BUSINESS: STATE OF THE ART;
Lucrezia Songini, Chiara Morelli and Paola Vola Chapter 9. ACCOUNTING FOR THE CONSTRUCTION OF RESEARCH QUALITY IN AUSTRALIA’S RESEARCH ASSESSMENT EXERCISE;
Ann Martin-Sardesai and James Guthrie Chapter 10. PERFORMANCE MANAGEMENT IN HEALTH CARE: THE CASE OF BEST/WORST PERFORMERS THROUGH ADMINISTRATIVE DATA;
Afsaneh Roshanghalb, Cristina Mazzali, Emanuele Lettieri, Anna Maria Paganoni
