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.
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Autorenporträt
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
Section I: The Control Function of Management 1. Chapter 1: Management and Control Section II: Management Control Alternatives and Their Effects 2. Chapter 2: Result Controls 3. Chapter 3: Action, Personnel and Cultural Controls 4. Chapter 4: Control System Tightness 5. Chapter 5: Control System Costs 6. Chapter 6: Designing and Evaluating Management Control Systems Section III: Financial Result Control Systems 7. Chapter 7: Financial Responsibility Centers 8. Chapter 8: Planning and Budgeting 9. Chapter 9: Incentive Systems Section IV: Performance Measurement Issues and Their Effects 10. Chapter 10: Financial Performance Measures and Their Effects 11. Chapter 11: Remedies to the Myopia Problem 12. Chapter 12: Using Financial Result Controls in the Presence of Uncontrollable Factors Section V: Objectives Beyond Profit Maximization 13. Chapter 13: Management Control Implications Stemming from the Broader Goal of Stakeholder Welfare Maximization 14. Chapter 14: Management Control in Not-for-profit Organizations Section VI: Corporate Governance, Important Control-Related Roles, and Ethics 15. Chapter 15: Corporate Governance and Boards of Directors 16. Chapter 16: Controllers and Auditors 17. Chapter 17: Management Control-Related Ethical Issues
Section I: The Control Function of Management 1. Chapter 1: Management and Control Section II: Management Control Alternatives and Their Effects 2. Chapter 2: Result Controls 3. Chapter 3: Action, Personnel and Cultural Controls 4. Chapter 4: Control System Tightness 5. Chapter 5: Control System Costs 6. Chapter 6: Designing and Evaluating Management Control Systems Section III: Financial Result Control Systems 7. Chapter 7: Financial Responsibility Centers 8. Chapter 8: Planning and Budgeting 9. Chapter 9: Incentive Systems Section IV: Performance Measurement Issues and Their Effects 10. Chapter 10: Financial Performance Measures and Their Effects 11. Chapter 11: Remedies to the Myopia Problem 12. Chapter 12: Using Financial Result Controls in the Presence of Uncontrollable Factors Section V: Objectives Beyond Profit Maximization 13. Chapter 13: Management Control Implications Stemming from the Broader Goal of Stakeholder Welfare Maximization 14. Chapter 14: Management Control in Not-for-profit Organizations Section VI: Corporate Governance, Important Control-Related Roles, and Ethics 15. Chapter 15: Corporate Governance and Boards of Directors 16. Chapter 16: Controllers and Auditors 17. Chapter 17: Management Control-Related Ethical Issues
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