Management Control Systems: Performance Measurement, Evaluation and Incentives (2nd Edition)

Кеннет Мерчант, Вим Ван дер Стид


This book describes the management control problems that need to be addressed in any large firm, as well as the tools that can be used to address these problems. It details the most important situational factors that cause managers to choose one set of controls over another, and the outcomes that can be produced, both positive and negative. It also discusses some key control roles in the firm: controllers, auditors, and audit committees; and some common control-related ethical issues. A large set of diverse case studies illustrate the points and concepts in the book. Utilizing recent world examples and research findings, the following topics are covered comprehensively: management and control; results controls, action, personnel, and cultural controls; control tightness; direct and indirect system costs; design and evaluation of control systems; financial responsibility centers; planning and budgeting systems; financial performance targets; performance-dependent rewards (and punishments); performance measurement issues and their effects; ethical issues; and situational influences on management control systems. A thorough yet understandable resource for management personnel in the corporate world, including controllers, accountants, and auditors. --This text refers to the Paperback edition.

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