Performance measurement and management control : innovative concepts and practices / edited by Marc J. Epstein, Jean-François Manzoni, Antonio Davila.

Format:

Book

Conference/Event

Contributor:

Epstein, Marc J.

Manzoni, J. F. (Jean-François)

Dávila, Antonio.

Conference Name:

Workshop on Performance Measurement and Management Control (5th : 2009 : Nice, France)

Series:

Studies in managerial and financial accounting ; v. 20

Studies in managerial and financial accounting, 1479-3512 ; v. 20

Language:

English

Subjects (All):

Management audit--Congresses.

Management audit.

Managerial accounting--Congresses.

Managerial accounting.

Organizational effectiveness--Congresses.

Organizational effectiveness.

Performance standards--Congresses.

Performance standards.

Physical Description:

1 online resource (541 p.)

Edition:

1st ed.

Place of Publication:

Bingley, UK : Emerald, 2010.

Language Note:

English

Summary:

In 2001, we gathered a group of researchers in Nice, France to focus discussion on performance measurement and management control. Following the success of that conference, we held subsequent conferences in 2003, 2005, 2007, and 2009. This volume contains some of the exemplary papers that were presented at the most recent conference. Though the conference has been generally focused on performance measurement and management control and has included presentations on many facets of the topic, each year we have also focused on a particular theme of current interest. This year's theme was directed at innovative concepts and practices. This includes creative approaches to solving management challenges of performance and management control and improving organizational performance. It also includes the innovative use of empirical, analytical, experimental, and case-based research. The contents of this book represent a collection of leading research in management control and performance measurement and provide a significant contribution to the growing literature in the area.

Contents:

Part I: Innovative concepts and practices in performance measurement and management control. The challenge of simultaneously improving social and financial performances: new research results / Marc J. Epstein ; Motivation through incentives: a cross-disciplinary review of the evidence / Jean-François Manzoni ; Thoughts on the structure of management systems to encourage creativity and innovation / Antonio Davila

Part II: Innovation and management control. The introduction of innovative performance measurement and management control systems: the role of financial investors and their acquired companies / Selena Aureli ; Innovation and performance: some evidence from Italian firms / Mascia Ferrari and Luca La Rocca ; The interaction between information and trust in the control of transactional relationships: theoretical perspectives and empirical support / Rosa Alba Miraglia and Antonio Leotta ; Should rolling forecasts replace budgets in uncertain environments? / Marie-Anne Lorain

Part III: Innovation and performance measurement. Strategy and integrated financial ratio performance measures: a longitudinal multi-country study of high performance companies / Belverd E. Needles, Anton Shigaev, Marian Powers and Mark L. Frigo ; Performance measurement in strategic changes / Raffaele Fiorentino ; Nonfinancial performance measures: how do they affect fairness of performance evaluation procedures? / Chong M. Lau and Erin Berry ; The relation between executive time orientation and performance measurement / Terhi Chakhovich, Seppo Ikäheimo and Tomi Seppälä

Part IV: Balanced scorecard and performance measurement system adoption. Performance consequences of balanced scorecard adoptions: claim for large-scale evidence and propositions for future research / Michael Burkert, Antonio Davila and Daniel Oyon ; The importance of balanced scorecards in hospitals / Lars-Göran Aidemark, Stefano Baraldi, Elin K. Funck and Andreas Jansson ; Aligning strategy and performance measurement systems in the service sector companies: the Greek example / Androniki Triantafylli and Apostolos Ballas

Part V: Providing information for decision making. Management accounting and information technology: some empirical evidence / Maria do Céu F. Gaspar Alves ; The diffusion of management accounting systems in manufacturing companies: an empirical analysis of Italian firms / Paolo Carenzo and Andrea Turolla ; The impact of firm characteristics on ABC systems: a Greek-based empirical analysis / Odysseas Pavlatos.

Notes:

Description based on print version record.

Selected conference papers.

Includes bibliographical references.

Print version record

ISBN:

9786612552687

9781282552685

1282552686

9781849507257

1849507252

OCLC:

608567715