Performance measurement and management control : contemporary issues / / edited by Marc J. Epstein, Frank Verbeeten, Sally K. Widener

• Record Nr.: UNINA9910465327003321
• Pubbl/distr/stampa: Bingley, England : , : Emerald, , 2016; ©2016
• ISBN: 1-78560-915-7
• Edizione: [First edition.]
• Descrizione fisica: 1 online resource (401 p.)
• Collana: Studies in Managerial and Financial Accounting, , 1479-3512 ; ; Volume 31
• Disciplina: 658.1511
• Soggetti: Managerial accounting; Electronic books.
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references at the end of each chapters.
• Nota di contenuto: Front Cover; Performance Measurement and Management Control: Contemporary Issues; Copyright Page; Contents; List of Contributors; Preface; Part I: Critical Management Challenges of Performance Measurement and Management Control; Breakthrough Innovation: The Critical Role of Management Control Systems; Grounded in Research; Incremental versus Breakthrough Innovation; Innovation Processes; The Innovation Paradox; Breakthrough Innovation; The Startup Corporation; Making Breakthrough Innovation Work; The Critical Role of Management Control Systems and the Need for Further Research; References; The Complex World of Control: Integration of Ethics and Uses of ControlIntroduction; The Coercive Use of Controls; Why Coercive Control; Coercive Control Systems; Enabling Control Systems Considerations; Enabling Control Systems; Ethical Considerations; Individual Level Variables - Machiavellianism and Cognitive Moral Development; Group-Level Variables - Ethical Work Climate and Ethical Environment; The Integration of Enabling Control Use and Ethical Considerations: An Example; Future Directions; Boundary Conditions on the Outcomes of Control Uses; Context and Control Uses; Importance of the Content of the Control SystemIntersection of Individual Ethical Characteristics and Uses of Control; Context, ; Machiavellianism, and Uses of Control; Boundary Conditions on the Intersection of Ethical Characteristics and Uses of Control; Conclusion; Notes; Acknowledgments; References; Part II: Performance Measurement and Management Control: Linkages to Society; Integrated Reporting and Sustainability Reporting: An Exploratory Study of High Performance Companies; Introduction; Global Reporting Initiative (GRI); International Integrated Reporting Committee (IIRC); Literature Review and Prior ResearchHigh Performance Companies; Sustainability Reporting; Integrated Reporting; Sample Selection; Hypothesis and Research Questions; Methodology; Empirical Results; Limitations of the Study; Conclusion; Acknowledgments; References; Appendix A; Appendix B; Appendix C; Exploring the Effects of Corporate Governance on Voluntary Disclosure: An Explanatory Study on the adoption of integrated r...; Introduction; Literature Review and Hypothesis; Integrated Report; The Integrated Report Pilot Programme; Agency Theory; The Link between Corporate Governance Structure and DisclosureSize of the Board; The Activity of the Board; Gender Diversity; The Role of Non-Executives within the Board; The Presence of Blockholders; Materials and Methods; Results and Discussion; Descriptive Statistics; Probit Regression; Conclusions and Future Developments; Acknowledgements; References; Part III: Performance Measurement and Management Control: Improving Performance; What Matters with PMS? Critical Check Points in the Success of PMS; Introduction and Motivation; Theoretical Framework and Conceptual Model; Hypotheses; Data Collecting and Statistical Methods
• Sommario/riassunto: Volume 31 of Studies in Managerial and Financial Accounting (SMFA) covers contemporary issues in performance measurement and management control.