Performance Measurement And Management Control

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More About This Textbook

Overview

"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." The primary questions relate to the specific managerial actions that can be taken to drive superior organizational performance and the most appropriate measures of long term organizational success. The papers in this volume address these questions using a variety of research methods. Experimental, analytical, empirical, and field studies are all used to explain how management control and performance measurement can aid in the implementation of strategy and the improvement of organizational performance. The approaches are used in both for-profit and not-for-profit organizations.

Performance measurement and management control are critical components of improving organizational performance. But, researchers have historically had little success in determining the specific actions that lead to superior performance. After several decades of research in this area, we have few clear conclusions. But, recently researchers have provided some clarity. Managers and researchers have more carefully collected and analyzed data to better understand the most effective management control and performance measurement mechanisms to drive and measure superior organizational performance.

This book contains a compendium of some of the excellent papers presented at a workshop on Performance Measurement and Management Control: Superior Organizational Performance in September, 2003. Sponsored by the European Institute for the Advanced Study in Management (EIASM) and held in Nice, France, this workshop attracted leading scholars on management control and performance measurement from around the world. 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.

The primary questions relate to the specific managerial actions that can be taken to drive superior organizational performance and the most appropriate measures of long term organizational success. The papers in this volume address these questions using a variety of research methods. Experimental, analytical, empirical, and field studies are all used to explain how management control and performance measurement can aid in the implementation of strategy and the improvement of organizationalperformance. The approaches are used in both for-profit and not-for-profit organizations.
We are hopeful that this book will continue the search for additional understanding and development in performance measurement and management control and provide guidance for both academics and managers as they work toward improving organizational performance

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Product Details

  • ISBN-13: 9780762311224
  • Publisher: Emerald Group Publishing
  • Publication date: 12/1/2004
  • Pages: 462
  • Product dimensions: 6.14 (w) x 9.21 (h) x 1.00 (d)

Table of Contents

The drivers and measures of success in high performance organizations 3
From high performance organizations to an organizational excellence framework 19
Determinants of performance measurement system design and corporate financial performance 47
Social practices and corporate performance 75
Competitive strategies, salespeople control and salesforce performance 97
Strategy and integrated financial ratio performance measures : empirical evidence of the financial performance scorecard and high performance companies 115
Supply chain performance measurement : a transaction cost theory and value-based approach 155
Performance measurement in French companies : an empirical study 185
Multifaceted new product development performance : survey of utilization of performance measures in Finnish industry 203
The effects of multiple measures-based performance evaluation on managers' performance : the role of procedural fairness and interpersonal trust 235
Technical and organizational barriers hindering the implementation of a balanced scorecard : the case of a European space company 265
The structure of balanced scorecards : empirical evidence from Norwegian manufacturing industry 303
Bonus and penalty contract acceptance in a balanced scorecard environment : a case study 323
Performance measurement in non-profit organizations : how to link theory and reality? 355
The stair : a duel core model for changing public sector performance 375
The adoption of the balanced scorecard in government-owned corporations 407
Management accounting in public and private hospitals : a comparative study 427
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