Management control systems : performance measurement, evaluation and incentives

Library	Item Barcode	Call Number	Material Type	Item Category 1	Status
Searching... PSZ JB	30000010060797	HD31 M472 2003	Open Access Book	Book	Searching... Unknown
Searching... Razak School	30000005121375	HD31 M472	Open Access Book	Book	Searching... Unknown

The authors provide materials for a comprehensive course on management control systems (MCSs). The discussions in the text assume a basic level of knowledge of management accounting and core MCS elements.

Preface

Part -áI The Control Function of Management

1 Management and Control

Part II Management Control Alternatives and their Effects

2 Results Controls

3 Action, Personnel, and Cultural Controls

4 Control Tightness (or Looseness)

5 Direct and Indirect Control System Costs

6 Designing and Evaluating Management Control Systems

Part -áIII Financial Results Control Systems

7 Financial Responsibility Centers and The Transfer Pricing Problem

8 Planning and Budgeting Systems

9 Financial Performance Targets

10 Performance-Dependent Rewards (and Punishments)

Part IV Performance Measurement Issues and their Effects

11 Accounting Performance Measures and their Effects

12 Financial Results Control Remedies to the Myopia Problem

13 Using Financial Results Controls in the Presence of Uncontrollable Factors

Part -áV Important Management Control Roles and Ethical Issues

14 Controllers, Auditors and Boards of Directors

15 Management Control-Related Ethical Issues and Analyses

Part -áVI Significant Situational Influences on Management Control Systems

16 The Effects of Environmental Uncertainty, Organizational Strategy, and Multinationality on Management Control Systems

17 Management Control in Not-for-Profit Organizations

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Summary

Summary

Table of Contents