Management Control Systems (häftad)
Format
Häftad (Paperback)
Språk
Engelska
Antal sidor
832
Utgivningsdatum
2011-09-19
Upplaga
3
Förlag
Financial Times/ Prentice Hall
Medarbetare
Van der Stede, Wim
Illustratör/Fotograf
Illustrations
Illustrationer
Illustrations
Dimensioner
247 x 190 x 38 mm
Vikt
1610 g
Antal komponenter
1
Komponenter
DISK
ISBN
9780273737612

Management Control Systems

Performance Measurement, Evaluation and Incentives

Häftad, Engelska, 2011-09-19
909 kr
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Management Control Systems:

Performance Measurement, Evaluation and Incentives

Third Edition

Kenneth A. Merchant and Wim A. Van der Stede

 

If this book were fiction, I would refer to it as a real page-turner.
Eddy Vaassen, University of Maastricht

 

This popular and well-regarded text employs a wide range of international case studies and real life examples to explore management control tools and techniques. With a unique blend of technique, theory and practice, Management Control Systems is the ideal guide to this complex and fascinating subject.

 

New to this edition:

         Many new cases, including shorter cases for class or workshop use, and several other revised cases

         Recent theory and literature is fully updated and integrated throughout the text

         Revised and updated coverage of Sarbanes-Oxley, as well as similar regulatory movements in other countries

         Expanded discussion of the similarities and differences between management control and internal control, as well as of Enterprise Risk Management

         Coverage of changes to the incentive system since the 2008-2009 financial crisis and subsequent economic recession

         New corporate governance coverage

         Revised and updated discussion of balanced scorecards and non-financial measures of performance

         Updated discussion and examples on ethics

 

Resources for Lecturers:
  • Fully revised and updated PowerPoint slides to aid in your lectures
  • Comprehensive instructors manual, including case study debriefs and a case matrix that helps to bring real world examples to your students
  • Available for download at www.pearsoned.co.uk/merchant


 

Kenneth A. Merchant is the Deloitte & Touche LLP Chair of Accountancy at the University of Southern California. He is well-known internationally in the field of management accounting and is a part-time research professor at the University of Maastricht.

Wim A. Van der Stede is Professor of Management Accounting 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.

 
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Övrig information

Kenneth A. Merchant is the Deloitte & Touche LLP Chair of Accountancy at the University of Southern California. He is well-known internationally in the field of management accounting, and is a part-time research professor at the University of Maastricht. Wim A. Van der Stede is Professor of Management Accounting 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.

Innehållsförteckning

PART I: 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 System Tightness
5        Control System Costs
 6        Designing and Evaluating Management Control Systems

PART III: Financial Results Control Systems
7        Financial Responsibility Centers
8        Planning and Budgeting
9        Incentive Systems         

PART IV: Performance measurement issues and their effects
10      Financial Performance Measures and their Effects
11      Combinations of Measures and Other Remedies to the Myopia Problem
12      Using Financial Results Control in the Presence of Uncontrollable Factors         

PART V: Corporate Governance, Important Control-related roles and Ethics
13      Corporate Governance and Boards of Directors
14      Controllers and Auditors
15      Management Control-Related Ethical Issues and Analyses       

PART VI: 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 Non-Profit Organizations

Index