Management Control Systems: Performance Measurement, Evaluation and Incentives

Indhold: Part I: The Control function of management: Management and Control. Part II: Management Control alternatives and their effects: Results Controls ; Action, Personnel, and Cultural Controls ;Control System Tightness ; Control System Costs ; Designing and Evaluating Management Control Systems. Part III: Financial results Control Systems: Financial Responsibility Centers ; Planning and Budgeting ; Incentive Systems. Part IV: Performance Measurement Issues and their Effects: Financial Performance Measures and their Effects ; Combinations of Measures and Other Remedies to the Myopia Problem; Using Financial Results Control in the Presence of Uncontrollable Factors. Part V: Corporate Governance, Important Control-related Roles, and Ethics: Corporate Governance and Boards of Directors ; Controllers and Auditors ; Management Control-Related Ethical Issues and Analyses. Part VI: Significant Situaltional Influences on Management Control Systems: The Effects of Environmental Uncertainty, Organizational Strategy, and Multinationality on Management Control Systems ; Management Control in Non-Profit Organizations.