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Full Description
This new volume contains selected papers that were presented at the 2013 conference on performance measurement and management control focusing on behavioral implications and human actions associated with the use of performance measurement and management control systems. These systems do not work in a vacuum, rather they guide and motivate how people in organizations and markets behave. The intersection between management tools and human action is a central aspect in these research fields. Yet, multiple variables impact the result of certain designs on the behavior of people. The volume presents issues such as national culture, organizational culture, strategy, technology, partnerships and joint ventures, and the presence of other management systems. The editors hope this book will continue the search for additional understanding and development in performance measurement and management control, and provide guidance for both academic researchers and managers as they work toward improving organizations.
Contents
Performance Measurement and Management Control: Behavioral Implications and Human Actions.
List of Contributors.
Preface.
Using management control and performance measurement to solve global societal challenges: Research progress and opportunities.
Operating characteristics of high performance companies: Strategic direction for management.
Environmental management control systems in SMEs - An implementation schedule.
Management accounting tools as mediators of a new organisational construction: A study of the interaction between tools and 'physician-managers' in a French public hospital.
Culture as a recoupling mechanism: Rationales for construction of budgetary slack in logistics.
Performance effects of performance measurement systems - Evidence from a transition economy.
The effects of interactive control system and team identity on team performance: An experimental study.
Measuring reflectiveness as innovation potential - Do we ever stop to think around here?.
The relationships between performance measures and employee Outcomes: The mediating roles of procedural fairness and trust.
Guiding managerial behavior toward the long term: The role of performance measurement and compensation systems.
The role of transparency and voluntary disclosure on the control of directors' compensation.
Innovation in the public sector: Is it measurable?.
Value distribution in state-owned firms: The case of two companies in Uruguay.
Performance measurement and management in German universities.
Studies in managerial and financial accounting.
Performance Measurement and Management Control: Behavioral Implications and Human Actions.
Copyright page.
Performance Measurement and Management Control: Behavioral Implications and Human Actions.
List of Contributors.
Preface.
Using management control and performance measurement to solve global societal challenges: Research progress and opportunities.
Operating characteristics of high performance companies: Strategic direction for management.
Environmental management control systems in SMEs - An implementation schedule.
Management accounting tools as mediators of a new organisational construction: A study of the interaction between tools and 'physician-managers' in a French public hospital.
Culture as a recoupling mechanism: Rationales for construction of budgetary slack in logistics.
Performance effects of performance measurement systems - Evidence from a transition economy.
The effects of interactive control system and team identity on team performance: An experimental study.
Measuring reflectiveness as innovation potential - Do we ever stop to think around here?.
The relationships between performance measures and employee Outcomes: The mediating roles of procedural fairness and trust.
Guiding managerial behavior toward the long term: The role of performance measurement and compensation systems.
The role of transparency and voluntary disclosure on the control of directors' compensation.
Innovation in the public sector: Is it measurable?.
Value distribution in state-owned firms: The case of two companies in Uruguay.
Performance measurement and management in German universities.
Studies in managerial and financial accounting.
Performance Measurement and Management Control: Behavioral Implications and Human Actions.
Copyright page.
