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Performance Measurement and Management Control : the Relevance of Performance Measurement and Management Control Research.
This volume contains exemplary papers that were presented at the 2017 Conference on Performance Measurement and Management Control in Nice, France, by researchers in the field from North America, South America, Africa, Europe, and Asia.
| Clasificación: | Libro Electrónico |
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| Otros Autores: | , , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Bingley :
Emerald Publishing Limited,
2018.
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| Colección: | Studies in Managerial and Financial Accounting Ser.
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| Temas: | |
| Acceso en línea: | Texto completo Texto completo |
Tabla de Contenidos:
- Intro; Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research; Contents; Preface; List of contributors; Part I: Critical Management Challenges of Performance Measurement and Management Control; Chapter 1: Performance Measurement and Management Control: Challenges for Applications and Research in New Settings; Logic Models; Application of Logic Models to Personal Improvement; Logic Models, Business Schools, and Other Social-Purpose Organizations.
- Improving the Effectiveness of Corporate Governance for Visionary-Led OrganizationsOpportunities for Future Research; References; Part II: Performance Measurement Instruments and Management Controls; Chapter 2: Do the Motives for Adoption of the Balanced Scorecard Affect Its Development and Use?; 1. Introduction; 2. Literature Review
- the BSC and Adoption Motives; 2.2. Adoption of Administrative Innovations
- Economic and Legitimacy Motives; 2.2.1. Economic Adoption Motives; 2.2.2. Legitimacy; 3. Hypotheses: Adoption Motives and the Use of the BSC; 4. Research Method; 4.1. Sample.
- 4.2. Measurement Instruments4.2.2. BSC Development Level; 4.2.3. BSC Use; 4.2.4. Control Variables; 5. Results; 5.1. Description of the Data and Correlations; 5.2. Regression Results; 6. Discussion and Conclusions; 7. Limitations and Further Research; References; Appendix: Survey Questions; I. General; II. Use of the Balanced Scorecard; III. Adoption Motive; Chapter 3: Internal Controls, Decentralization, and Performance; 1. Introduction; 2. Conceptual Framework and Hypotheses; 2.2. Decentralization of Decision Rights; 2.3. Relation between Decentralization and Internal Control.
- 3. Research Design3.2. Data; 3.3. Research Variables; 3.3.2. Global Control; 3.3.3. P-card Performance Measures; 3.3.4. Explanatory Variables; 3.4. Statistical Specification; 4. Results; 4.2. Main Results; 5. Conclusions and Limitations; References; Appendix; Performance (Performance); Decentralization (Decent); Suppliers (Suppliers); Program Age (Prog_Age); Employees (LnEmp); Geographical Footprint (Geography); Importance of Rebate (Imp_Rebate); Percentage of Active Card (Pct_Active); Public or Private Nature of Organization (Pub_Private); Global Control.
- Chapter 4: Strategy and Organizational Performance: The Role of Risk Management System Development1. Introduction; 2. Theoretical Background and Hypotheses; 2.2. Risk Management Systems; 3. Research Method; 3.1. Data Collection; 3.2. Measures; 3.2.2 Dependent Variables; 3.2.3. Control Variables; 4. Results and Discussion; 5. Conclusion; References; Appendix 1: Excerpts from the Questionnaire; Strategy Typology; Risk Management System Development; Performance; Chpater 5: Integrated Reporting and Sustainability Reporting: A Global Assessment; 1. Introduction.