Advances in Accounting Behavioral Research publishes high-quality research encompassing all areas of accounting including financial, auditing, taxation, managerial and information systems, addressing a broad range of issues that affect the users, preparers and assurers of accounting information.
Further, this research incorporates theory from, and contributes knowledge and understanding to, applied psychology, sociology, management science, and behavioral economics.
Antonio Davila, Marc J. Epstein, JeanFrancois Manzoni
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.