Search Results - isPartOf:"MANAGEMENT CONTROL"

The relationships between performance measures and employee Outcomes: The mediating roles of procedural fairness and trust

Chia, Debbie P. S.; Lau, Chong M.; Tan, Sharon L. C. - In: Performance measurement and management control : …, (pp. 203-232). 2014

Purpose The widespread adoption of the Balanced Scorecard has led to a need to understand how performance measures affect employees’ attitudes and behaviors. Despite the growing trend in the implementation of the Balanced Scorecard, there is little research evidence available on the behavioral...

Persistent link: https://www.econbiz.de/10015368929

The effects of interactive control system and team identity on team performance: An experimental study

Gómez-Ruiz, Laura; Naranjo-Gil, David - In: Performance measurement and management control : …, (pp. 155-176). 2014

best fits in team contexts. However, management control systems research has mainly focused on the external motivation … management control systems and the team identity. Methodology An experimental study is conducted among 144 postgraduate students …. We manipulate the interactive use of management control systems and the team identity. We controlled its effects on team …

Persistent link: https://www.econbiz.de/10015368931

Performance effects of performance measurement systems – Evidence from a transition economy

Pesalj, Biljana - In: Performance measurement and management control : …, (pp. 127-151). 2014

Purpose The current study aims to advance the understanding of the role of performance measurement systems (PMS) in the improvement of companies’ performance, as well to contribute to the limited knowledge of this issue in transition economies. In order to do so, performance effects of PMS are...

Persistent link: https://www.econbiz.de/10015368932

Culture as a recoupling mechanism: Rationales for construction of budgetary slack in logistics

Nazarova, Nadezda - In: Performance measurement and management control : …, (pp. 105-126). 2014

. Specifically addresses the question of why and how budgeting turns out to be the main management control tool in an extremely …

Persistent link: https://www.econbiz.de/10015368933

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

Flachère, Isabelle - In: Performance measurement and management control : …, (pp. 81-103). 2014

Purpose We utilise the actor-network theory (ANT) – based especially on Latour (2005) – to examine how management accounting tools affect physicians’ representations and new managerial practices in French public hospitals currently undergoing reform. Design/methodology/approach We...

Persistent link: https://www.econbiz.de/10015368934

Environmental management control systems in SMEs – An implementation schedule

Horváth, Péter; Berlin, Sebastian; Pütter, Judith M. - In: Performance measurement and management control : …, (pp. 53-79). 2014

control systems (MCS) are enhanced. Although different approaches and concepts for Environmental Management Control Systems …Purpose To integrate environmental management systems into daily operations, the environmental aspects of management …

Persistent link: https://www.econbiz.de/10015368935

Operating characteristics of high performance companies: Strategic direction for management

Needles, Belverd E.; Powers, Marian; Frigo, Mark L.; … - In: Performance measurement and management control : …, (pp. 25-51). 2014

Purpose The present study investigates whether companies that exhibit high performance characteristics in the pre-financial crisis period can maintain their high performance in the financial crisis period of 2007–2009 and, in particular, the post-financial crisis period of 2010–2011....

Persistent link: https://www.econbiz.de/10015368936

Using management control and performance measurement to solve global societal challenges: Research progress and opportunities

Epstein, Marc J. - In: Performance measurement and management control : …, (pp. 3-21). 2014

Purpose While management control and performance measurement research and practices have advanced significantly in the … management control and performance measurement to solve global societal challenges. Approach This chapter provides new frameworks … prior lack of application of existing theories, approaches, tools, and measures that are fundamental to management control …

Persistent link: https://www.econbiz.de/10015368937

Performance measurement and management control: Behavioral implications and human actions

In: Performance measurement and management control : …, (pp. i). 2014

Persistent link: https://www.econbiz.de/10015368940

Performance measurement and management control: Behavioral implications and human actions

Davila, Antonio (ed.); Epstein, Marc J. (ed.); … - In: Performance measurement and management control : …, (pp. iii). 2014

Persistent link: https://www.econbiz.de/10015368922