A market-leading textbook providing a thorough understanding of management control systems. Renowned for its authorship, excellently researched material and wealth of international examples from real companies, this bestselling advanced management accounting textbook is the ideal learning resource for your students on this important subject.
A market-leading textbook providing a thorough understanding of management control systems. Renowned for its authorship, excellently researched material and wealth of international examples from real companies, this bestselling advanced management accounting textbook is the ideal learning resource for your students on this important subject.
Kenneth A. Merchant is the Deloitte & Touche LLP Chair of Accountancy, Emeritus at the University of Southern California. He is well-known internationally in the field of management accounting. Wim A. Van der Stede is the CIMA Professor of Accounting and Financial Management at the London School of Economics and Political Science. An author and teacher, he brings a European perspective and a wealth of experience to this book.
Inhaltsangabe
Preface Acknowledgements Section I: The Control Function of Management * Chapter 1: Management and Control Section II: Management Control Alternatives and Their Effects * Chapter 2: Result Controls * Chapter 3: Action, Personnel and Cultural Controls * Chapter 4: Control System Tightness * Chapter 5: Control System Costs * Chapter 6: Designing and Evaluating Management Control Systems Section III: Financial Result Control Systems * Chapter 7: Financial Responsibility Centers * Chapter 8: Planning and Budgeting * Chapter 9: Incentive Systems Section IV: Performance Measurement Issues and Their Effects * Chapter 10: Financial Performance Measures and Their Effects * Chapter 11: Remedies to the Myopia Problem * Chapter 12: Using Financial Result Controls in the Presence of Uncontrollable Factors Section V: Objectives Beyond Profit Maximization * Chapter 13: Management Control Implications Stemming from the Broader Goal of Stakeholder Welfare Maximization * Chapter 14: Management Control in Not-for-profit Organizations Section VI: Corporate Governance, Important Control-Related Roles, and Ethics * Chapter 15: Corporate Governance and Boards of Directors * Chapter 16: Controllers and Auditors * Chapter 17: Management Control-Related Ethical Issues Index
Preface Acknowledgements Section I: The Control Function of Management * Chapter 1: Management and Control Section II: Management Control Alternatives and Their Effects * Chapter 2: Result Controls * Chapter 3: Action, Personnel and Cultural Controls * Chapter 4: Control System Tightness * Chapter 5: Control System Costs * Chapter 6: Designing and Evaluating Management Control Systems Section III: Financial Result Control Systems * Chapter 7: Financial Responsibility Centers * Chapter 8: Planning and Budgeting * Chapter 9: Incentive Systems Section IV: Performance Measurement Issues and Their Effects * Chapter 10: Financial Performance Measures and Their Effects * Chapter 11: Remedies to the Myopia Problem * Chapter 12: Using Financial Result Controls in the Presence of Uncontrollable Factors Section V: Objectives Beyond Profit Maximization * Chapter 13: Management Control Implications Stemming from the Broader Goal of Stakeholder Welfare Maximization * Chapter 14: Management Control in Not-for-profit Organizations Section VI: Corporate Governance, Important Control-Related Roles, and Ethics * Chapter 15: Corporate Governance and Boards of Directors * Chapter 16: Controllers and Auditors * Chapter 17: Management Control-Related Ethical Issues Index
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