Performance Measurement and Management Control: Superior Organizational Performance / Edition 1

by Marc J. Epstein, Jean-Francois Manzoni

Overview

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 organizational performance. 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.

Product Details

ISBN-13:	9780762311224
Publisher:	Emerald Group Publishing Limited
Publication date:	12/01/2004
Series:	Studies in Managerial and Financial Accounting , #14
Pages:	462
Product dimensions:	6.14(w) x 9.21(h) x 0.98(d)

Table of Contents

List of Contributors. Introduction. Preface. Part I. Improving Organizational Performance. The Drivers and Measures of Success in High Performance Organizations. (M. J. Epstein). From High Performance Organizations to an Organizational Excellence Framework. (J-F. Manzoni). Part II: Drivers of Superior Financial Performance. Determinants of Performance Measurement System Design and Corporate Financial Performance. (A. Rejc, S. Slapnicar). Social Practices and Corporate Performance. (C. Decock Good, L. Georges). Competitive Strategies, Salespeople Control and Salesforce Performance. (P-A. Sprimont). Strategy and Integrated Financial Ratio Performance Measures: Empirical Evidence of the Financial Performance Scorecard and High Performance Companies.)B. E. Needles et al.). Part III: Developing Improved Performance Measures. Supply Chain Performance Measurement A Transaction Cost Theory and Value-Based Approach. (P. Harvath, K. Moeller). Performance Measurement in French Companies: An Empirical Study. (P-L. Bescos, E. Cauvin). Multifaceted New Product Development Performance: Survey of Utilization of Performance Measures in Finnish Industry. (P. Suomala). The Effects of Multiple Measures-Based Performance Evaluation on Managers Performance: The Role of Procedural Fairness and Interpersonal Trust. (M. Sholihin et al.). Part IV: Balanced Scorecard Implementations. Technical and Organizational Barriers Hindering the Implementation of a Balanced Scorecard: The Case of a European Space Company. (F. Oriot, E. Misiaszek). The Structure of Balanced Scorecards: Empirical Evidence from Norwegian Manufacturing Industry. (J. I. Stemsrudhagen). Bonus and Penalty Contract Acceptance in a Balanced Scorecard Environment: A Case Study. (P. van de Weghe, W. Bruggeman). Part V: Measuring and Improving Performance in Non-Profit Organizations. Performance Measurement in Non-Profit Organizations: How To Link Theory and Reality? (L. Emanuele et al.). The Stair: A Duel Core Model for Changing Public Sector Performance. (M. Zeppou, T. Sotirakou). The Adoption of the Balanced Scorecard in Government-Owned Corporations. (S. S. Kalagnanam). Management Accounting in Public and Private Hospitals: A Comparative Study (L-G. Aidemark, L. Lindkvist).