Marc J. Epstein, JeanFrancois Manzoni, Antonio Davila, Marc J. Epstein
£156.24
Book + eBook
In 2001, we gathered a group of researchers in Nice, France to focus discussion on performance measurement and management control. Following the success of that conference, we held subsequent conferences in 2003, 2005, 2007, and 2009. This volume contains some of the exemplary papers that were
presented at the most recent conference. Though the conference has been generally focused on performance measurement and management control and has included presentations on many facets of the topic, each year we have also focused on a particular theme of current interest. This year's theme was
directed at innovative concepts and practices. This includes creative approaches to solving management challenges of performance and management control and improving organizational performance. It also includes the innovative use of empirical, analytical, experimental, and case based research. The
contents of this book represent a collection of leading research in management control and performance measurement and provide a significant contribution to the growing literature in the area.
This volume develops and applies a power control exchange framework of accounting that incorporates both the structural-functional (SF) (rational choice model) and the conflict-pluralistic (CP) (political choice model) to study management/organizational control systems as a resource exchange
process. The framework proposes that control as an exchange process depends on two factors: basis of power, classified as SF-rational or CP-political and perceived availability of resources, dichotomized as relative slack or relative scarcity. The relationship between these two factors yields four
types of resource exchange: co-operative, competitive, distributive or unequal. These resource exchange typologies are discussed and applied to study management accounting/control systems within the context of divisionalized business organizations. The book concludes with a chronological review of
research together with applications for for-profit organizations.
This volume covers such topics as prior evidence on corporate annual reports, research methodology and the demographics of the corporate shareholder, investors' investment objectives and their information sources, and the readership and usefulness of corporate financial statements.