Management control systems : performance measurement, evaluation and incentives / Kenneth A. Merchant, University of Southern California, Wim A. Van der Stede, London School of Economics.

Saved in:

Bibliographic Details
Edition:	Fourth edition.
Published:	Harlow, England : Pearson, [2017]
Main Author:	Merchant, Kenneth A. (Author)
Other Authors:	Van der Stede, Wim A. (Author)
Subjects:	Industrial management. Cost control. Managerial accounting. Performance > Measurement. Industrial management > Case studies. Cost control > Case studies. Managerial accounting > Case studies.
Format:	Book

Management control systems : performance measurement, evaluation and incentives /

Table of Contents:

Preface
Acknowledgements
The control function of management
Management and control
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
Financial results control systems
Financial responsibility centers
Planning and budgeting
Incentive systems
Performance measurement issues and their effects
Financial performance measures and their effects
Remedies to the myopia problem
Using financial results controls in the presence of uncontrollable factors
Corporate governance, important control-related roles, and ethics
Corporate governance and boards of directors
Controllers and auditors
Management control-related ethical issues
Management control when financial results are not the primary consideration
Management control in not-for-profit organizations
Index.