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Management Control Systems : Performance Measurement, Evaluation and Incentives

ISBN: 9780273737612 | 0273737619
Edition: 3rd
Format: Paperback
Publisher: Prentice Hall
Pub. Date: 11/22/2011

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SummaryTable of ContentsAuthor Biography
An ideal guide to this complex and multidimensional subject for upper level undergraduates, postgraduates and practising professionals.

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.

PART I: The Control function of Management
1        Management and Control

PART II
: Management Control alternatives and their effects
2        Results Controls
3        Action, Personnel, and Cultural Controls
4        Control System Tightness
5        Control System Costs
 6    &nbs... MORE

PART III: Financial Results Control Systems
7        Financial Responsibility Centers
8        Planning and Budgeting
9        Incentive Systems         

PART IV: Performance measurement issues and their effects
10      Financial Performance Measures and their Effects
11      Combinations of Measures and Other Remedies to the Myopia Problem
12      Using Financial Results Control in the Presence of Uncontrollable Factors         

PART V: Corporate Governance, Important Control-related roles and Ethics
13      Corporate Governance and Boards of Directors
14      Controllers and Auditors
15      Management Control-Related Ethical Issues and Analyses       

PART VI: Significant Situational influences on management control systems
16      The Effects of Environmental Uncertainty, Organizational Strategy, and
           Multinationality on Management Control Systems
17      Management Control in Non-Profit Organizations

Index

 

Kenneth A. Merchant is the Deloitte & Touche LLP Chair of Accountancy at the University of Southern California. He is well-known internationally in the field of management accounting, and is a part-time research professor at the University of Maastricht.

Wim A. Van der Stede is Professor of Management Accounting at the London School of Economics and Political Science. An author and teacher, he brings a European perspective and a wealth of experience to this book.

 

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