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E-raamat: Performance Measurement and Management Control: Behavioral Implications and Human Actions

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This new volume contains selected papers that were presented at the 2013 conference on performance measurement and management control focusing on behavioral implications and human actions associated with the use of performance measurement and management control systems. These systems do not work in a vacuum, rather they guide and motivate how people in organizations and markets behave. The intersection between management tools and human action is a central aspect in these research fields. Yet, multiple variables impact the result of certain designs on the behavior of people. The volume presents issues such as national culture, organizational culture, strategy, technology, partnerships and joint ventures, and the presence of other management systems. The editors hope this book will continue the search for additional understanding and development in performance measurement and management control, and provide guidance for both academic researchers and managers as they work toward improving organizations.
List of Contributors
ix
Preface xiii
PART I RELEVANCE OF PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL TO SOCIAL ISSUES
Using Management Control and Performance Measurement to Solve Global Societal Challenges: Research Progress and Opportunities
3(22)
Marc J. Epstein
PART II IMPLEMENTING PERFORMANCE Measurement and Management Control for Improved Performance
Operating Characteristics of High Performance Companies: Strategic Direction for Management
25(28)
Belverd E. Needles Jr.
Marian Powers
Mark L. Frigo
Anton Shigaev
Environmental Management Control Systems in SMEs -- An Implementation Schedule
53(28)
Peter Horvath
Sebastian Berlin
Judith M. Putter
Management Accounting Tools as Mediators of a New Organisational Construction: A Study of the Interaction Between Tools and `Physician-Managers' in a French Public Hospital
81(24)
Isabelle Flachere
Culture as a Recoupling Mechanism: Rationales for Construction of Budgetary Slack in Logistics
105(22)
Nadezda Nazarova
Performance Effects of Performance Measurement Systems -- Evidence from a Transition Economy
127(28)
Biljana Pesalj
PART III BEHAVIORAL IMPLICATIONS OF PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL
The Effects of Interactive Control System and Team Identity on Team Performance: An Experimental Study
155(22)
Laura Gomez-Ruiz
David Naranjo-Gil
Measuring Reflectiveness as Innovation Potential -- Do We Ever Stop to Think Around Here?
177(26)
Sanna Hilden
Sanna Pekkola
Johanna Ramo
The Relationships Between Performance Measures and Employee Outcomes: The Mediating Roles of Procedural Fairness and Trust
203(32)
Debbie P. S. Chia
Chong M. Lau
Sharon L. C. Tan
PART IV COMPENSATION
Guiding Managerial Behavior Toward the Long Term: The Role of Performance Measurement and Compensation Systems
235(22)
Dietmar Sternad
The Role of Transparency and Voluntary Disclosure on the Control of Directors' Compensation
257(32)
Montserrat Manzaneque
Elena Merino
Regino Banegas
PART V PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL IN GOVERNMENTAL AND NONPROFIT ORGANIZATIONS
Innovation in the Public Sector: Is It Measurable?
289(28)
Sabina Klimentova
Value Distribution in State-Owned Firms: The Case of Two Companies in Uruguay
317(20)
Adrian Zicari
Luis Perera Aldama
Performance Measurement and Management in German Universities
337
Rebecca Geiger
Andreas Aschenbrucker