Performance Measurement and Management Control : The Relevance of Performance Measurement and Management Control Research.

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 &amp -- Maas, 2011) -- Scorekeeper Role (Bechtoldt et al., 2016) -- Hierarchical Position -- Career Aspiration -- Pro-Active Personality (Bateman &amp -- Crant, 1993) -- Usage of New Accounting Tools (Pierce &amp -- O'Dea, 2003) -- Usage of Traditional Accounting Tools (Pierce &amp -- O'Dea, 2003) -- Education Focus in Controlling/Finance/Accounting -- Coercive Budget Use (Hartmann &amp -- Maas, 2011).

Budgetary Effort (Collins et al., 1999) -- Slack Detection (De Baerdemaeker &amp -- Bruggeman, 2015 -- Onsi, 1973) -- Organizational Slack (Indjejikian &amp -- Matějka, 2006) -- Shared Service Center -- Tasks Routineness (Chung &amp -- 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.

This volume contains exemplary papers that were presented at the 2017 Conference on Performance Measurement and Management Control in Nice, France, by researchers in the field from North America, South America, Africa, Europe, and Asia.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.