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Full Description
The bestselling advanced management accounting textbook. For Management Control or Advanced Management Accounting modules on undergraduate, postgraduate or MBA courses.
Management Control Systems, 5th edition is the latest edition of the bestselling textbook in the field of management accounting, renowned for its authorship and excellently researched material. An essential learning resource presenting a wealth of international examples from real companies, this text will help you gain a solid grasp of this important subject.
Whether or not you have a management background, the clear explanations in this textbook will introduce you to the authors' leading framework and approach, helping you understand a wide variety of performance measures and controls as well as how to use them. Its extensive range of 75 case studies grounds the concepts in reality, emphasising the difference that well-designed controls can make.
Key features
A brand-new chapter on environmental, social and governance issues, including corporate social responsibility, reflects new initiatives and policies and their impact on today's organisations.
Comprehensive and detailed coverage of measures that focuses not only on results, but also broader management controls, with aims other than profit maximisation.
Updated examples and cases bring the subject to life by exploring examples of well-known businesses such as Microsoft and the implications of infamous scandals such as Carillion.
New content considers the impacts of recent global shocks and world events and their influence on companies.
This title is recommended as a significant textbook within Bruno S. Frey and Christoph A. Schaltegger (eds), 21st Century Economics - Economic Ideas You Should Read and Remember (Springer, 2019).
Contents
Section I: The Control Function of Management
Chapter 1: Management and Control
Section II: Management Control Alternatives and Their Effects
Chapter 2: Result Controls
Chapter 3: Action, Personnel and Cultural Controls
Chapter 4: Control System Tightness
Chapter 5: Control System Costs
Chapter 6: Designing and Evaluating Management Control Systems
Section III: Financial Result Control Systems
Chapter 7: Financial Responsibility Centers
Chapter 8: Planning and Budgeting
Chapter 9: Incentive Systems
Section IV: Performance Measurement Issues and Their Effects
Chapter 10: Financial Performance Measures and Their Effects
Chapter 11: Remedies to the Myopia Problem
Chapter 12: Using Financial Result Controls in the Presence of Uncontrollable Factors
Section V: Objectives Beyond Profit Maximization
Chapter 13: Management Control Implications Stemming from the Broader Goal of Stakeholder Welfare Maximization
Chapter 14: Management Control in Not-for-profit Organizations
Section VI: Corporate Governance, Important Control-Related Roles, and Ethics
Chapter 15: Corporate Governance and Boards of Directors
Chapter 16: Controllers and Auditors
Chapter 17: Management Control-Related Ethical Issues
