Performance measurement and management control : contemporary issues
edited by Marc J. Epstein, Frank Verbeeten, Sally K. Widener
Front Cover -- Performance Measurement and Management Control: Contemporary Issues -- Copyright Page -- Contents -- List of Contributors -- Preface -- Part I: Critical Management Challenges of Performance Measurement and Management Control -- Breakthrough Innovation: The Critical Role of Management Control Systems -- Grounded in Research -- Incremental versus Breakthrough Innovation -- Innovation Processes -- The Innovation Paradox -- Breakthrough Innovation -- The Startup Corporation -- Making Breakthrough Innovation Work -- The Critical Role of Management Control Systems and the Need for Further Research -- References -- The Complex World of Control: Integration of Ethics and Uses of Control -- Introduction -- The Coercive Use of Controls -- Why Coercive Control -- Coercive Control Systems -- Enabling Control Systems Considerations -- Enabling Control Systems -- Ethical Considerations -- Individual Level Variables - Machiavellianism and Cognitive Moral Development -- Group-Level Variables - Ethical Work Climate and Ethical Environment -- The Integration of Enabling Control Use and Ethical Considerations: An Example -- Future Directions -- Boundary Conditions on the Outcomes of Control Uses -- Context and Control Uses -- Importance of the Content of the Control System -- Intersection of Individual Ethical Characteristics and Uses of Control -- Context, Machiavellianism, and Uses of Control -- Boundary Conditions on the Intersection of Ethical Characteristics and Uses of Control -- Conclusion -- Notes -- Acknowledgments -- References -- Part II: Performance Measurement and Management Control: Linkages to Society -- Integrated Reporting and Sustainability Reporting: An Exploratory Study of High Performance Companies -- Introduction -- Global Reporting Initiative (GRI) -- International Integrated Reporting Committee (IIRC).
