Effective Management Control : Theory and Practice

Online-Ressource (192p)

online resource

1 The Nature and Role of Organizational ControlThe Nature of Control -- The Need for Organizational Control -- Control Versus Control Systems -- Conclusion -- Endnotes -- References -- 2 Organizational Control Systems: A Framework -- A Model of an Organizational Control System -- Uses of the Control Systems Model -- Illustration of the Model’s Application -- Conclusion -- Endnotes -- References -- 3 The Role of Planning in Control -- Action Definition of Planning -- Components of the Planning System -- The Relationship between Planning and Control -- Steps in the Planning Process -- Illustration of Development of a Plan -- The Function of Planning in Control -- Endnotes -- References -- 4 The Role of Measurement and Feedback in Control -- Nature of Measurement and Feedback -- The Psycho-Technical Systems Framework -- Measurement’s Process Functions -- Measurements Output Functions -- Conclusion -- Endnotes -- References -- 5 The Role of Evaluation in Organizational Control -- Nature of Evaluation System -- Methods of Evaluation -- Source of Evaluations -- Measurement Aspects of Evaluation Methods -- Evaluation Methods -- Problems of Evaluation Methods -- Overall Assessment of Evaluation Methods -- Evaluation Systems as Components of Control Systems -- Summary -- Appendix 5-1: Instructions for Alternation Ranking Reports -- Endnotes -- References -- 6 The Role of Reward Systems in Control -- Nature of Reward Systems -- Role of Rewards as a Component of Control Systems -- Types of Reward Systems -- Strategic use Compensation as Reward -- Promotion-Reward Systems -- Difficulties of Reward Systems -- Summary -- Endnotes -- References -- 7 The Role of Organizational Structure and Culture in Control -- Role of Organizational Structure in Control -- Role of Organizational Culture in Control -- Strategic use of Culture in Control -- Relations Among Culture, Structure, and the Core-Control System -- Endnotes -- References -- 8 The Role of Accounting Systems in Organizational Control -- Definition of Accounting Control System -- Budgetary Control System -- Responsibility Accounting -- Standard Cost-Variance Control Systems -- Conclusion -- Endnotes -- References -- 9 The Design and Evaluation of Effective Control Systems -- Criteria of Effective Control Systems -- Illustrations of Control Systems -- The Overall Control System -- Conclusion -- Endnotes -- References.

10.1007/978-1-4613-1359-5 [DOI]

ECONIS - Online Catalogue of the ZBW