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Performance measurement and management control: behavioral implications and human actions

Contributor(s): Davila, Antonio [Editor] | Epstein, J. Marc [Editor] | Manzoni, Jean-François [Editor].
Material type: materialTypeLabelBookSeries: Studies in managerial and financial accounting; 28. Publisher: Bingley Emerald Group Publishing 2014Description: xiv, 363 p.: ill. Includes bibliographical references.ISBN: 9781783503773.Subject(s): Performance - Measurement - Congresses | Industrial management | Psychology, IndustrialDDC classification: 658.1511 Summary: This new volume contains selected papers that were presented at the 2013 conference on performance measurement and management control focusing on behavioural implications and human actions associated with the use of performance measurement and management control systems. These systems do not work in a vacuum, rather they guide and motivate how people in organizations and markets behave. The intersection between management tools and human action is a central aspect of these research fields. Yet, multiple variables impact the result of certain designs on the behaviour of people. The volume presents issues such as national culture, organizational culture, strategy, technology, partnerships and joint ventures, and the presence of other management systems. The editors hope 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 toward improving organizations. --Provided by publisher. https://www.emerald.com/insight/publication/doi/10.1108/S1479-3512201428
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Slot 1820 (2 Floor, East Wing) Non-fiction 658.1511 P3 (Browse shelf) Available 201833

Table of Contents

Using management control and performance measurement to solve global societal challenges : research progress and opportunities /​ Marc J. Epstein
Operating characteristics of high performance companies : strategic direction for management /​ Belverd E. Needles ... [et al.]
Environmental management control systems in SMEs : an implementation schedule /​ Péter Horváth, Sebastian Berlin, Judith Pütter
Management accounting tools as mediators of a new organisational construction : a study of the interaction between tools and "physician-managers" in a French public hospital /​ Isabelle Flachère
Culture as a recoupling mechanism : rationales for construction of budgetary slack in logistics /​ Nadezda Nazarova
Performance effects of performance measurement systems : evidence from a transition economy /​ Biljana Pesalj
The effects of interactive control system and team identity on team performance : an experimental study /​ Laura Gómez-Ruiz, David Naranjo-Gil
Measuring reflectiveness as innovation potential : do we ever stop to think around here? /​ Sanna Hildén, Sanna Pekkola, Johanna Rämö
The relationships between performance measures and employee outcomes : the mediating roles of procedural fairness and trust /​ Debbie P.S. Chai, Chong M. Lau, Sharon L.C. Tan
Guiding managerial behavior toward the long term : the role of performance measurement and compensation systems /​ Dietmar Sternad
The role of transparency and voluntary disclosure on the control of directors' compensation /​ Montserrat Manzaneque, Elena Merino, Regino Banegas
Innovation in the public sector : is it measurable? /​ Sabina Klimentova
Value distribution in state-owned firms : the case of two companies in Uruguay /​ Adrián Zicari, Luis Perera Aldama
Performance measurement and management in German universities /​ Rebecca Geiger, Andreas Aschenbrücker.

This new volume contains selected papers that were presented at the 2013 conference on performance measurement and management control focusing on behavioural implications and human actions associated with the use of performance measurement and management control systems. These systems do not work in a vacuum, rather they guide and motivate how people in organizations and markets behave. The intersection between management tools and human action is a central aspect of these research fields. Yet, multiple variables impact the result of certain designs on the behaviour of people. The volume presents issues such as national culture, organizational culture, strategy, technology, partnerships and joint ventures, and the presence of other management systems. The editors hope 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 toward improving organizations. --Provided by publisher.

https://www.emerald.com/insight/publication/doi/10.1108/S1479-3512201428

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