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Management Control Systems Performance Measurement, Evaluation and Incentives

ISBN-10: 0273655965

ISBN-13: 9780273655961

Edition: 2003

Authors: Kenneth A. Merchant, Wim A. Van der Stede

List price: $198.67
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Description:

Based on Kenneth Merchants Modern Management Control Systems, this new book comprehensively addresses the complex and multidimensional subject of management control systems (MCSs). The discussions in the book assume a basic level of knowledge
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Book details

List price: $198.67
Copyright year: 2003
Publisher: Prentice Hall PTR
Publication date: 6/16/2003
Binding: Paperback
Pages: 716
Size: 7.75" wide x 9.75" long x 1.75" tall
Weight: 2.992
Language: English

Preface
The Control Function of Management
Management and Control
Management Control Alternatives and their Effects
Results Controls
Action, Personnel, and Cultural Controls
Control Tightness (or Looseness)
Direct and Indirect Control System Costs
Designing and Evaluating Management Control Systems
Financial Results Control Systems
Financial Responsibility Centers and The Transfer Pricing Problem
Planning and Budgeting Systems
Financial Performance Targets
Performance-Dependent Rewards (and Punishments)
Performance Measurement Issues and their Effects
Accounting Performance Measures and their Effects
Financial Results Control Remedies to the Myopia Problem
Using Financial Results Controls in the Presence of Uncontrollable Factors
Important Management Control Roles and Ethical Issues
Controllers, Auditors and Boards of Directors
Management Control-Related Ethical Issues and Analyses
Significant Situational Influences on Management Control Systems
The Effects of Environmental Uncertainty, Organizational Strategy, and Multinationality on Management Control Systems
Management Control in Not-for-Profit Organizations