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Performance measurement and management control : the relevance of performance measurement and management control research / / edited by Mark J. Epstein, Frank H. M. Verbeeten and Sally K. Widener
| Performance measurement and management control : the relevance of performance measurement and management control research / / edited by Mark J. Epstein, Frank H. M. Verbeeten and Sally K. Widener |
| Pubbl/distr/stampa | Bingley : , : Emerald Publishing Limited, , [2018] |
| Descrizione fisica | 1 online resource (268 pages) |
| Disciplina | 658 |
| Collana | Studies in managerial and financial accounting |
| Soggetto topico | Industrial management |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-78756-471-1
1-78756-469-X |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910466690003321 |
| Bingley : , : Emerald Publishing Limited, , [2018] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Performance measurement and management control : the relevance of performance measurement and management control research / / edited by Marc J. Epstein, Frank H. M. Verbeeten and Sally K. Widener
| Performance measurement and management control : the relevance of performance measurement and management control research / / edited by Marc J. Epstein, Frank H. M. Verbeeten and Sally K. Widener |
| Pubbl/distr/stampa | Bingley : , : Emerald Publishing Limited, , [2018] |
| Descrizione fisica | 1 online resource (268 pages) |
| Disciplina | 658 |
| Collana | Studies in managerial and financial accounting |
| Soggetto topico |
Compensation management
Performance - Management Business & Economics - Accounting - General Accounting |
| ISBN |
1-78756-471-1
1-78756-469-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910793023403321 |
| Bingley : , : Emerald Publishing Limited, , [2018] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Performance measurement and management control : the relevance of performance measurement and management control research / / edited by Marc J. Epstein, Frank H. M. Verbeeten and Sally K. Widener
| Performance measurement and management control : the relevance of performance measurement and management control research / / edited by Marc J. Epstein, Frank H. M. Verbeeten and Sally K. Widener |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Bingley : , : Emerald Publishing Limited, , [2018] |
| Descrizione fisica | 1 online resource (268 pages) |
| Disciplina | 658 |
| Collana | Studies in managerial and financial accounting |
| Soggetto topico |
Compensation management
Performance - Management Business & Economics - Accounting - General Accounting |
| ISBN |
1-78756-471-1
1-78756-469-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Intro -- Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research -- Contents -- Preface -- List of contributors -- Part I: Critical Management Challenges of Performance Measurement and Management Control -- Chapter 1: Performance Measurement and Management Control: Challenges for Applications and Research in New Settings -- Logic Models -- Application of Logic Models to Personal Improvement -- Logic Models, Business Schools, and Other Social-Purpose Organizations -- Improving the Effectiveness of Corporate Governance for Visionary-Led Organizations -- Opportunities for Future Research -- References -- Part II: Performance Measurement Instruments and Management Controls -- Chapter 2: Do the Motives for Adoption of the Balanced Scorecard Affect Its Development and Use? -- 1. Introduction -- 2. Literature Review - the BSC and Adoption Motives -- 2.2. Adoption of Administrative Innovations - Economic and Legitimacy Motives -- 2.2.1. Economic Adoption Motives -- 2.2.2. Legitimacy -- 3. Hypotheses: Adoption Motives and the Use of the BSC -- 4. Research Method -- 4.1. Sample -- 4.2. Measurement Instruments -- 4.2.2. BSC Development Level -- 4.2.3. BSC Use -- 4.2.4. Control Variables -- 5. Results -- 5.1. Description of the Data and Correlations -- 5.2. Regression Results -- 6. Discussion and Conclusions -- 7. Limitations and Further Research -- References -- Appendix: Survey Questions -- I. General -- II. Use of the Balanced Scorecard -- III. Adoption Motive -- Chapter 3: Internal Controls, Decentralization, and Performance -- 1. Introduction -- 2. Conceptual Framework and Hypotheses -- 2.2. Decentralization of Decision Rights -- 2.3. Relation between Decentralization and Internal Control -- 3. Research Design -- 3.2. Data -- 3.3. Research Variables -- 3.3.2. Global Control.
3.3.3. P-card Performance Measures -- 3.3.4. Explanatory Variables -- 3.4. Statistical Specification -- 4. Results -- 4.2. Main Results -- 5. Conclusions and Limitations -- References -- Appendix -- Performance (Performance) -- Decentralization (Decent) -- Suppliers (Suppliers) -- Program Age (Prog_Age) -- Employees (LnEmp) -- Geographical Footprint (Geography) -- Importance of Rebate (Imp_Rebate) -- Percentage of Active Card (Pct_Active) -- Public or Private Nature of Organization (Pub_Private) -- Global Control -- Chapter 4: Strategy and Organizational Performance: The Role of Risk Management System Development -- 1. Introduction -- 2. Theoretical Background and Hypotheses -- 2.2. Risk Management Systems -- 3. Research Method -- 3.1. Data Collection -- 3.2. Measures -- 3.2.2 Dependent Variables -- 3.2.3. Control Variables -- 4. Results and Discussion -- 5. Conclusion -- References -- Appendix 1: Excerpts from the Questionnaire -- Strategy Typology -- Risk Management System Development -- Performance -- Chpater 5: Integrated Reporting and Sustainability Reporting: A Global Assessment -- 1. Introduction -- 2. Literature Review and Prior Research -- 2.1. Global Reporting Initiative -- 2.2. International Integrated Reporting Committee -- 2.3. High Performance Companies -- 2.4. Prior Research -- 2.5. Sustainability Reporting -- 2.6. Integrated Reporting -- 3. Sample Selection -- 4. Hypothesis and Research Questions -- 5. Methodology -- 6. Empirical Results -- 7. Limitations of the Study -- 8. Conclusion -- References -- Appendix 1: Global Reporting Initiative: Sustainability Reporting Principles and Standard Disclosures -- Appendix 2: International Integrated Reporting Committee: Integrated Reporting Framework -- Chapter 6: The Role of Business Intelligence in the Production, Transmission, and Reception of Performance Measures: A Case Study. 1. Introduction -- 2. Literature Review -- 3. Method -- 4. Findings -- 4.2 The Reasons behind the Implementation of the BI -- 4.3. The Production, Transmission, and Reception of PM before the BI Implementation -- 4.3.1. The Production of PM before the BI Implementation -- 4.3.2 The Transmission and the Reception of PM before the BI Implementation -- 4.4. The Production, Transmission, and Reception of PM after the BI Implementation -- 4.4.1 The Production of PM after the BI Implementation -- 4.4.2 The Transmission and the Reception of PM after the BI Implementation -- 5. Discussion and Conclusions -- References -- Chapter 7: Controller Roles: Scale Development and Validation -- 1. Introduction -- 2. Scale Development -- 3. Roles of Controllers -- 3.2. Definition of Construct Validity -- 3.3. Limitations of Existing Survey Instruments -- 3.4. Phase 1: Definitions of Controller Roles -- 3.5. Phase 2: Development of Items and Choice of Scale Format -- 3.6. Phase 3: Content Validity Assessment of Items -- 3.7. Phase 4: Initial Item Reduction and Exploratory Factor Analysis -- 3.7.2. Method and Results -- 3.8. Phase 5: Confirmatory Factor Analyses -- 3.8.1. Sample -- 3.8.2. Method and Results -- 3.9. Phase 6: Assessment of Convergent Validity -- 3.10. Phase 7: Assessment of Discriminant Validity -- 3.11. Phase 8: Assessment of Nomological Validity -- 4. Discussion and Conclusion -- References -- Watchdog Role (Hartmann & -- Maas, 2011) -- Scorekeeper Role (Bechtoldt et al., 2016) -- Hierarchical Position -- Career Aspiration -- Pro-Active Personality (Bateman & -- Crant, 1993) -- Usage of New Accounting Tools (Pierce & -- O'Dea, 2003) -- Usage of Traditional Accounting Tools (Pierce & -- O'Dea, 2003) -- Education Focus in Controlling/Finance/Accounting -- Coercive Budget Use (Hartmann & -- Maas, 2011). Budgetary Effort (Collins et al., 1999) -- Slack Detection (De Baerdemaeker & -- Bruggeman, 2015 -- Onsi, 1973) -- Organizational Slack (Indjejikian & -- Matějka, 2006) -- Shared Service Center -- Tasks Routineness (Chung & -- Jackson 2013 -- Jehn, 1995) -- Information Accuracy (Nelson et al., 2005) -- Information Completeness (Nelson et al., 2005) -- Part III: Performance measurement and management control: specific settings -- Chapter 8: Managerial Control Systems in Family Business: State of the Art -- 1. Introduction -- 2. Managerial Control Systems (MCS) -- 3. Family Business's Characteristics -- 4. Methodology -- 5. Main Findings -- 6. Discussion -- 7. Conclusions -- References -- Chapter 9: Accounting for the Construction of Research Quality in Australia's Research assessment Exercise -- 1. Introduction -- 2. New Public Management and Performance Measurement -- 3. Accounting for the Construction of Quality in Australian Universities -- 3.1. 1970-1990 -- 3.2. 1991-1995 -- 3.3. 1996-1999 -- 3.4. 2000-2004 -- 3.5. 2005-2007: The Design and Development of RQF -- 3.6. 2008-2009: The Introduction of ERA -- 3.7. 2009: The ERA Trial -- 3.8. 2010: The First ERA -- 3.9. 2012 ERA -- 3.10. 2015 ERA -- 3.11. 2018 ERA -- 4. Discussion -- 5. Conclusion -- References -- Chapter 10: Performance Measurement in Health Care: The Case of Best/Worst Performers Through Administrative Data -- 1. Introduction -- 2. Prior Research -- 3. Study Setting and Design -- 3.1. Data Collection -- 3.2. Hospital Performance Measurement -- 3.3. Statistical Analysis -- 4. Results and Discussion -- 5. Conclusion -- References. |
| Record Nr. | UNINA-9910808124903321 |
| Bingley : , : Emerald Publishing Limited, , [2018] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Performance measurement and management control : contemporary issues / / edited by Marc J. Epstein, Frank Verbeeten, Sally K. Widener
| Performance measurement and management control : contemporary issues / / edited by Marc J. Epstein, Frank Verbeeten, Sally K. Widener |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2016 |
| Descrizione fisica | 1 online resource (401 p.) |
| Disciplina | 658.1511 |
| Collana | Studies in Managerial and Financial Accounting |
| Soggetto topico | Managerial accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-78560-915-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 |
| Record Nr. | UNINA-9910465327003321 |
| Bingley, England : , : Emerald, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Performance measurement and management control [[electronic resource] ] : contemporary issues / / edited by Marc J. Epstein, Frank Verbeeten, Sally K. Widener
| Performance measurement and management control [[electronic resource] ] : contemporary issues / / edited by Marc J. Epstein, Frank Verbeeten, Sally K. Widener |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2016 |
| Descrizione fisica | 1 online resource (401 p.) |
| Disciplina | 658.1511 |
| Altri autori (Persone) |
EpsteinMarc J
VerbeetenFrank WidenerSally K (Sally Kathryn) |
| Collana | Studies in managerial and financial accounting |
| Soggetto topico |
Business & Economics - Accounting - Financial
Financial accounting Managerial accounting Employees - Rating of Organizational effectiveness |
| ISBN | 1-78560-915-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Breakthrough innovation : the critical role of management control systems / Marc J. Epstein -- The complex world of control : integration of ethics and uses of control / Robin R. Radtke, Sally K. Widener -- Integrated reporting and sustainability reporting : an exploratory study of high performance companies / Belverd E. Needles, Jr. ... [et al.] -- Exploring the effects of corporate governance on voluntary disclosure : an explanatory study on integrated report adoption / Giovanni Fiori, Francesca di Donato, Maria Federica Izzo -- What matters with PMS? Critical check points in the success of PMS / Tarmo Kadak, Erkki K. Laitenen -- The effectiveness of strategic performance measurement system in creating and steering tension / Takahito Kondo, Takeshi Nishii -- Management accounting change in a manufacturing company (1946-1975) / Francesca Francioli, Alberto Quagli -- Budgeting for transactional control: the case of a Russian oil company subsidiary / Elena Panteleeva -- Performance management in Central and Eastern European countries : a literature review / Irina Paladi, Pierre Fenies -- Organizational control in the context of remote work arrangements : a conceptual framework / Luisa Errichiello, Tommasina Pianese -- Commonalities and differences in public and private sector per-formance management practices : a literature review / Jan van Helden, Christoph Reichard -- Performance assessment in the public sector : the issue of interpretation asymmetries and some behavioral responses / Patricio Rojas. |
| Record Nr. | UNINA-9910798572303321 |
| Bingley, England : , : Emerald, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Performance measurement and management control : contemporary issues / / edited by Marc J. Epstein, Frank Verbeeten, Sally K. Widener
| Performance measurement and management control : contemporary issues / / edited by Marc J. Epstein, Frank Verbeeten, Sally K. Widener |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2016 |
| Descrizione fisica | 1 online resource (401 p.) |
| Disciplina | 658.1511 |
| Altri autori (Persone) |
EpsteinMarc J
VerbeetenFrank WidenerSally K (Sally Kathryn) |
| Collana | Studies in managerial and financial accounting |
| Soggetto topico |
Business & Economics - Accounting - Financial
Financial accounting Managerial accounting Employees - Rating of Organizational effectiveness |
| ISBN | 1-78560-915-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Breakthrough innovation : the critical role of management control systems / Marc J. Epstein -- The complex world of control : integration of ethics and uses of control / Robin R. Radtke, Sally K. Widener -- Integrated reporting and sustainability reporting : an exploratory study of high performance companies / Belverd E. Needles, Jr. ... [et al.] -- Exploring the effects of corporate governance on voluntary disclosure : an explanatory study on integrated report adoption / Giovanni Fiori, Francesca di Donato, Maria Federica Izzo -- What matters with PMS? Critical check points in the success of PMS / Tarmo Kadak, Erkki K. Laitenen -- The effectiveness of strategic performance measurement system in creating and steering tension / Takahito Kondo, Takeshi Nishii -- Management accounting change in a manufacturing company (1946-1975) / Francesca Francioli, Alberto Quagli -- Budgeting for transactional control: the case of a Russian oil company subsidiary / Elena Panteleeva -- Performance management in Central and Eastern European countries : a literature review / Irina Paladi, Pierre Fenies -- Organizational control in the context of remote work arrangements : a conceptual framework / Luisa Errichiello, Tommasina Pianese -- Commonalities and differences in public and private sector per-formance management practices : a literature review / Jan van Helden, Christoph Reichard -- Performance assessment in the public sector : the issue of interpretation asymmetries and some behavioral responses / Patricio Rojas. |
| Record Nr. | UNINA-9910822145503321 |
| Bingley, England : , : Emerald, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||