Performance Measurement and Management Control

Performance Measurement and Management Control
Author: Antonio Davila
Publisher: Emerald Group Publishing
Total Pages: 504
Release: 2012-06-08
Genre: Business & Economics
ISBN: 1780529112

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.

Management Control Systems

Management Control Systems
Author: Kenneth A. Merchant
Publisher: Pearson Education
Total Pages: 876
Release: 2007
Genre: Business & Economics
ISBN: 9780273708018

With its unique range of case studies, real life examples and comprehensive coverage of the latest management control-related tools and techniques, Management Control Systems is the ideal guide to this complex and multidimensional subject for upper level undergraduates, postgraduates and practising professionals.

Management Control Theory

Management Control Theory
Author: A.J. Berry
Publisher: Routledge
Total Pages: 525
Release: 2019-05-23
Genre: Business & Economics
ISBN: 0429749317

First published in 1998, this volume of readings provides an overview of the development of the study of Management Control theory over the past 35 years. The period encompasses the publication of a major and seminal text by Anthony and Dearden in 1965, which acted as a touchstone in defining the range and scope of management control systems. This laid management control’s foundations in accounting-based mechanisms of control, an element which has been seen as both a strength and a constraint. A good deal of work has followed, providing both a development of the tradition as well as a critique. In this volume we attempt to provide a range of readings which will illustrate the variety of possibilities that are available to researchers, scholars and practitioners in the area. The readings illustrate the view that sees control as goal directed and integrative. They go on to explore the idea of control as adaption, consider its relationship with social structure and survey the effects of the interplay between the organisation and the environment. The essays included are not intended to lead the reader through a well-ordered argument which concludes with a well reasoned view of how management control should be. Instead it seeks to illustrate the many questions which have been posed but not answered and to open up agendas for future research.

Research Handbook on Performance Measurement for Management Control

Research Handbook on Performance Measurement for Management Control
Author: Anne M. Lillis
Publisher: Edward Elgar Publishing
Total Pages: 389
Release: 2024-11-08
Genre: Business & Economics
ISBN: 180392067X

Performance measurement is a critical dimension of management control theory and practice, and one of the most widely researched areas of management accounting. The Research Handbook on Performance Measurement for Management Control provides the foundation for the next generation of research in management accounting on performance measurement by canvassing the contemporary landscape of performance measurement research and outlining future research opportunities.

Passing the Baton

Passing the Baton
Author: Richard F. Vancil
Publisher: Harvard Business Review Press
Total Pages: 352
Release: 1987
Genre: Business & Economics
ISBN:

Frontiers of Japanese Management Control Systems

Frontiers of Japanese Management Control Systems
Author: Eri Yokota
Publisher: Springer Nature
Total Pages: 170
Release: 2023-04-10
Genre: Business & Economics
ISBN: 9811997780

This book provides a multilateral view of Japanese management control systems (MCS), presents the frameworks of MCS theory, and integrates those systems based on quantitative and qualitative research. Readers will learn how Japanese MCS were investigated by researchers and why they chose the existing frameworks. Not only are the topics clarified with regard to Japanese MCS; empirical evidence from Japan is also provided. At the outset, the frameworks of MCS used by Japanese researchers are explained, and the reasons they choose those frameworks are investigated. Following that exploration, readers are shown a close examination of MCS, which are thought to be difficult to understand in Japan. In Japanese companies, however, these systems are generally used, so in other words Japanese companies use MCS without considering its frameworks. It is a baffling phenomenon, thus a fine topic of research. After a comprehensive review of the literature, the current status of Japanese MCS is presented by using both quantitative and qualitative research. By the end of the book, readers will have a firm grasp of how Japanese firms use MCS and what MCS means for Japanese companies.

Advances in Management Accounting

Advances in Management Accounting
Author: Marc J. Epstein
Publisher: Emerald Group Publishing
Total Pages: 405
Release: 2008-12-24
Genre: Business & Economics
ISBN: 1848552661

Features articles on a variety of topics in management accounting that are relevant to researchers in both practice and academe. This work is suitable for management accounting scholars.

Management Control Systems and Cross-Cultural Research

Management Control Systems and Cross-Cultural Research
Author: Michael Hanzlick
Publisher: BoD – Books on Demand
Total Pages: 306
Release: 2015-01-31
Genre: Business & Economics
ISBN: 3844103805

A fundamental challenge that management faces in the twenty-first century is how to exercise adequate control, i. e. how to guide and direct the behaviour of their subordinates. With increasing globalisation firms witness a cross-cultural impact too. Of particular interest is the question of whether to use the standardized form of control similar to the home base of firms or whether to adapt their control practices to the local specificities. Given the meagre state of the literature in management control with a cross-cultural emphasis, this study addresses a real world problem, namely the question whether management control practices are configured similarly or differently across cultures. Relying on a generalized industry sample across four countries (Belgium, Canada, Germany and Poland), this study sought to shed light on one of the more intriguing questions – “does culture matter” – for specific control areas, in particular for performance measurement, performance evaluation and reward systems. The theoretical foundations are grounded in the cultural framework of the GLOBE project accompanied by thoughts of new institutionalism, stakeholder theory and contingency thoughts. Hypotheses are tested by mean comparisons (ANOVA, ANCOVA). The empirical findings highlight cultural differences for a broader set of control practices and deliver new insights into the intersection of culture and management control. This dissertation crafts a novel topic with high relevance for both researchers and practitioners. The study demonstrates areas for which management control practices should be adapted to the local needs and areas for which those practices could be harmonized in the whole company. This monograph stresses some areas in which future empirical cross-cultural research can benefit, and some areas where conceptual thoughts could be advanced.

The Role of the Management Accountant

The Role of the Management Accountant
Author: Lukas Goretzki
Publisher: Routledge
Total Pages: 365
Release: 2017-09-27
Genre: Business & Economics
ISBN: 1317377044

There is considerable national variation in the professionalization and status of the management accountant. Although researchers from different countries have contributed to our knowledge about tasks and roles, we have limited insights into the development, education, and socio-cultural influences in different countries and surprisingly little is known about the local and national contexts in which these roles are learned and performed. This book bridges this research gap using two complementary perspectives. The first part explores management accountants in a range of different national contexts, providing information about country-specific historical developments and educational standards as well as specific roles and tasks. The second part focusses on important global developments that will increasingly impact management accountants in the future, such as sustainability, the financial crisis, technology and changing roles. By combining local context with a global overview, this insightful volume provides an agenda for future research which will be of great interest to scholars and advanced students in management accounting throughout the world.