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Full Description
Volume 31 of Studies in Managerial and Financial Accounting (SMFA) covers contemporary issues in performance measurement and management control.These papers are taken from 8th Conference On Performance Measurement And Management Control 2015. The topic of this edition is contemporary issues in performance measurement and management control. This is a broad topic by design with the intent of reporting on important research and issues relevant today. For example, papers in the book explore the following: Performance measurement and management control in emerging markets; the use of social and or informal controls; Linkages between creativity, innovation, and control; Innovative control practices in healthcare; Behavioral effects of alternative incentive schemes; Performance evaluation for different organizational designs; Performance measurement in high-performing firms.
Contents
PART I: CRITICAL MANAGEMENT CHALLENGES OF PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL
Breakthrough Innovation: The Critical Role of Management Control Systems - Marc J. Epstein
The Complex World of Control: Integration of Ethics and Uses of Control - Robin R. Radtke and Sally K. Widener
PART II: PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL: LINKAGES TO SOCIETY
Integrated Reporting and Sustainability Reporting: an Exploratory Study of High Performance Companies - Belverd E. Needles, Jr., Mark L. Frigo, Marian Powers and Anton Shigaev
Exploring the Effects of Corporate Governance on Voluntary Disclosure: an Explanatory Study on the Adoption of Integrated Report - Giovanni Fiori, Francesca Di Donato and Maria Federica Izzo
PART III: PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL: IMPROVING PERFORMANCE
What Matters with PMS? Critical Check Points in the Success of PMS - Tarmo Kadak and Erkki K. Laitinen
The Effectiveness of Strategic Performance Measurement System in Creating and Steering Tension - Takahito Kondo and Takeshi Nishii
Management Accounting Change in a Manufacturing Company (1946-1975) - Francesca Francioli and Alberto Quagli
PART IV: PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL: NEW DIRECTIONS
Budgeting for Transactional Control: the Case of a Russian Oil Company Subsidiary - Elena Panteleeva
Performance Management in Central and Eastern European Countries: A Literature Review - Irina Paladi and Pierre Fenies
Organizational Control in the Context of Remote Work Arrangements: A Conceptual Framework - Luisa Errichiello and Tommasina Pianese
PART V: PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL IN GOVERNMENTAL AND NONPROFIT ORGANIZATIONS
Commonalities and Differences in Public and Private Sector Performance Management Practices: a Literature Review - Jan Van Helden and Christoph Reichard
Performance Assessment in the Public Sector the Issue of Interpretation Asymmetries and Some Behavioral Responses - Patricio Rojas
