Performance Measurement and Management Control: Global Issues

Overview

This volume contains exemplary papers that were presented at the 2011 Conference on Performance Measurement and Management Control by leading researchers in the field from North America, South America, Europe, Asia, Australia, and Africa.

This book represents a collection of leading research in management control and performance measurement, and provides a significant contribution to the growing literature in the area. The collection also ...

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Overview

This volume contains exemplary papers that were presented at the 2011 Conference on Performance Measurement and Management Control by leading researchers in the field from North America, South America, Europe, Asia, Australia, and Africa.

This book represents a collection of leading research in management control and performance measurement, and provides a significant contribution to the growing literature in the area. The collection also covers a representative set of topics, research settings, and research methods.

The editors hope that 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 towards improving organizations.

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Product Details

Table of Contents

List of Contributors ix

Preface xiii

Part I Performance Measurement and Management Control: Global Issues

Governing Globally: Convergence, Differentiation, or Bridging Marc J. Epstein 3

Building and Nurturing a High-Performance-High-Integrity Corporate Culture Jean-François Manzoni 41

New Trends in Performance Measurement and Management Control Antonio Davila 65

Part II Developments in Performance Measurement

The Impact of Amt Firm Characteristics on Innovative Costing Techniques and Non-Financial Measures of Performance Franco Cescon 91

Toward a Model of Performance Measurement of Output Based on the Theory of Constraints Thierry Hirtz Pierre Guernaccini 117

Challenges in Energy Efficiency Performance Measurement in the Process Industry Tuija Virtanen Mari Tuomaala Emilia Pentti 139

Part III Management Control in Interorganizational Settings

Building of a Network and the Construction of Controls Andrei Mineev 169

The Role of Management Control Systems on Inter-Organisational Efficiency: An Analysis of Export Performance Raquel Florez Juan M. Ramon Maria Velez Maria Concepcion Alvarez-Dardet Pedro Araujo Jose M. Sanchez 195

Determinants of the Implementation and Long-Term use of Interorganizational Cost Management Tools - An Experimental Investigation Jan O. Piontkowski Andreas Hoffjan Maik Lachmann Lukas D. Schuchardt 223

Part IV Risk Management, Motivation and Performance

Are Performance-Dependent Rewards a Viable Tool to Assure Managers' Commitment Toward Firms' Goals About Risk Management? Selena Aureli Federica Salvatori 249

Enterprise Risk Management and Performance Improvement: A Study With Brazilian Nonfinancial Firms Rodrigo Silva De Souza Sônia Maria Da Silva Gomes Adriano Leal Bruni Gilca Garcia De Oliveira Márcio Santos Sampaio Juliano Almeida De Faria 275

Part V Performance Evaluation and its Effect on Motivation

Subjective Weighting Under Organisational Interdependence Conditions: An Experimental Investigation Daniela Ruggeri 301

Buy one, Get one Free: Benefits of Following the Controllability Principle for Intrinsic Motivation Jennifer Kunz Stefan Linder 339

Does the Reliance on Nonfinancial Measures for Performance Evaluation Enhance Managers' Perceptions of Procedural Fairness? Jane Q. He Chong M. Lau 363

Part VI New Trends - Governance and Non-Profit Organizations

Control of Directors' Compensation in Spanish Companies: Corporate Governance and Firm Performance Elena Merino Montserrat Manzaneque Regino Banegas 391

Changes in Performance Measurement and Evaluation Systems as Institutional Processes: The Case of an Italian Teaching Hospital Antonio Leotta Daniela Ruggeri 427

Accounting Information and Performance Measurement in a Nonprofit Organization Luís Francisco Maria-Ceu Alves 465

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