LEADER 04764nam 2200565 450 001 9910465327003321 005 20170919203911.0 010 $a1-78560-915-7 035 $a(CKB)3710000000746046 035 $a(EBL)4586022 035 $a(OCoLC)953456488 035 $a(MiAaPQ)EBC4586022 035 $a(EXLCZ)993710000000746046 100 $a20160803h20162016 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 00$aPerformance measurement and management control $econtemporary issues /$fedited by Marc J. Epstein, Frank Verbeeten, Sally K. Widener 205 $aFirst edition. 210 1$aBingley, England :$cEmerald,$d2016. 210 4$dİ2016 215 $a1 online resource (401 p.) 225 1 $aStudies in Managerial and Financial Accounting,$x1479-3512 ;$vVolume 31 300 $aDescription based upon print version of record. 311 $a1-78560-916-5 320 $aIncludes bibliographical references at the end of each chapters. 327 $aFront 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 327 $aThe 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 327 $aImportance 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) 327 $aLiterature 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 327 $aThe 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 327 $aData Collecting and Statistical Methods 330 $aVolume 31 of Studies in Managerial and Financial Accounting (SMFA) covers contemporary issues in performance measurement and management control. 410 0$aStudies in managerial and financial accounting ;$vVolume 31. 606 $aManagerial accounting 608 $aElectronic books. 615 0$aManagerial accounting. 676 $a658.1511 702 $aEpstein$b Marc J. 702 $aVerbeeten$b Frank 702 $aWidener$b Sally K. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910465327003321 996 $aPerformance measurement and management control$92117835 997 $aUNINA