Performance Measurement and Management Control : A Compendium of Research

by Epstein; Manzoni

• ISBN13: 9780762308675
• ISBN10: 0762308672
• Format: Hardcover
• Copyright: 2002-04-22
• Publisher: Elsevier Science & Technology

Summary

The fields of performance measurement and management control have changed dramatically in recent years. The contents of this volume represent a collection of leading research in performance measurement and management control and provide a significant contribution to the growing literature in the area. The papers also provide managerial guidance by using a variety of research methods to explain how performance measurement and management control can aid in the implementation of strategy and the evaluation and improvement of organizational performance. The approaches are used in both for-profit and not-for-profit organizations.-- Presents the latest academic research in performance measurement and management control-- Includes managerial guidance as to how the use of various strategies, structures, and systems impact corporate performance-- Represents a significant contribution to the literature in the field-- Contains a selection of the best papers from the latest Performance Measurement and Management Control workshop

Table of Contents

List of Contributors	x
Introduction	xiii
Preface	xv
PART I: A NEW DIRECTION IN MANGAGEMENT CONTROL AND PERFORMANCE EVALUATION
Measuring the Payoffs of Corporate Actions: The Use of Financial and Non-Financial Indicators	3	(12)
Marc J. Epstein
Management Control: Toward a New Paradigm?	15	(34)
Jean-Francois Manzoni
PART II: MANAGEMENT CONTROL IN LARGE ORGANIZATIONS
Linking Strategic Choices and Management Accounting Systems Scope: An Empirical Analysis	49	(12)
Emilio Boulianne
The Role of Transfer Pricing For Management Control in Multinational Enterprises	61	(24)
Martine Cools
The Role of Accounting When Employees Participate in Decision-Making	85	(24)
Barbara Sainty
Performance Metrics, Parenting Style and Control: A Study of MNC Subsidiaries in Four Countries	109	(22)
Lai Hong Chung
Patrick T. Gibbons
Herbert P. Schoch
PART III: BALANCED SCORECARD AND PERFORMANCE MEASUREMENT
Strategic Management and Management Control: Designing a New Theoretical Framework	131	(28)
Carla Mendoza
Olivier Saulpic
Implementation of Performance Measurement: A Comparative Study of French and German Organizations	159	(22)
Ingmar Gehrke
Peter Horvath
The Role of Balanced Scorecard in Manufacturing: A Tool for Strategically Aligned Work on Continuous Improvements in Production Teams?	181	(28)
Mandar Dabhilakar
Lars Bengtsson
The Balanced Scorecard in Hospitals: Performance Measurement as a Driver of Change: A Case Study	209	(26)
Stefano Baraldi
Balanced Scorecards in Healthcare: Experiences from Trials With Balanced Scorecards in Five County Councils	235	(38)
Lars-Goran Aidemark
PART IV: PERFORMANCE MEASUREMENT AND REPORTING
The Design of Performance Measurement Systems for Internet ``Pure Plays'': Is a New Paradigm Really Needed?	273	(26)
Paolo Maccarrone
The Dichotomy between Internal and External Social Performance Measures	299	(16)
John Innes
Gweneth Norris
PART V: DRIVERS OF PERFORMANCE, RISK AND FINANCIAL ANALYSIS
Privets of the Performance of Chinese New investment Funds - An Empirical Study Involving Fourteen Chinese Investment Funds and Thirty American Mutual Funds	315	(26)
X. Q. Cao
J. Bilderbeek
Strategy and Financial Ratio Performance	341	(20)
Mark L. Frigo
Belverd E. Needles, Jr.
Marian Powers
How Do Venture Capitalists Handle Risk in High-Technology Ventures?	361
Gavin C. Reid
Julia A. Smith