Performance Measurement and Management Control

The Relevance of Performance Measurement and Management Control Research

Marc J. Epstein|Frank H. M. Verbeeten|Sally K. Widener

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9781787564701

07 September 2018

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9781787564695

07 September 2018

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9781787564718

07 September 2018

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This volume contains exemplary papers that were presented at the 2017 Conference on Performance Measurement and Management Control in Nice, France, by researchers in the field from North America, South America, Africa, Europe, and Asia.

This book represents a collection of innovative research in management control and performance measurement, and provides a significant contribution to the growing literature in the area. The collection also covers a representative set of topics, research settings, and research methods.

The editors hope that this book will stimulate researchers to continue the search for additional understanding of performance measurement and management control, and provide guidance for both academic researchers and managers as they work toward improving organizations.

PART I: Critical Management Challenges of Performance Measurement and Management Control Chapter 1. PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL: CHALLENGES FOR APPLICATIONS AND RESEARCH IN NEW SETTINGS; Marc J. Epstein PART II: Performance Measurement Instruments and Management Controls Chapter 2. DO THE MOTIVES FOR ADOPTION OF THE BALANCED SCORECARD AFFECT ITS DEVELOPMENT AND USE?; Paula M.G. van Veen-Dirks and Anne M. Lillis Chapter 3. INTERNAL CONTROLS, DECENTRALIZATION, AND PERFORMANCE; Antonio Davila, Mahendra Gupta and Richard J. Palmer Chapter 4. STRATEGY AND ORGANISATIONAL PERFORMANCE: THE ROLE OF RISK MANAGEMENT SYSTEM DEVELOPMENT; Darja Peljhan, Danijela Miloš Sprčić and Mojca Marc Chapter 5. INTEGRATED REPORTING AND SUSTAINABILITY REPORTING: A GLOBAL ASSESSMENT; Belverd E. Needles Jr., Marian Powers, Mark L. Frigo and Anton Shigaev Chapter 6. THE ROLE OF BUSINESS INTELLIGENCE IN THE PRODUCTION, TRANSMISSION AND RECEPTION OF PERFORMANCE MEASURES: A CASE STUDY; Andrea Nespeca and Maria Serena Chiucchi Chapter 7. CONTROLLER ROLES: SCALE DEVELOPMENT AND VALIDATION; Sebastian P. L. Fourné, Daniel Guessow and Utz Schäffer PART III: Performance Measurement and Management Control: Specific Settings Chapter 8. MANAGERIAL CONTROL SYSTEMS IN FAMILY BUSINESS: STATE OF THE ART; Lucrezia Songini, Chiara Morelli and Paola Vola Chapter 9. ACCOUNTING FOR THE CONSTRUCTION OF RESEARCH QUALITY IN AUSTRALIA’S RESEARCH ASSESSMENT EXERCISE; Ann Martin-Sardesai and James Guthrie Chapter 10. PERFORMANCE MANAGEMENT IN HEALTH CARE: THE CASE OF BEST/WORST PERFORMERS THROUGH ADMINISTRATIVE DATA; Afsaneh Roshanghalb, Cristina Mazzali, Emanuele Lettieri, Anna Maria Paganoni

Selected from presentations at a September 2017 performance measurement and management control conference (ninth of a series) in Nice, France, 10 papers examine the relevance of research in this area. In sections on critical management challenges, performance measurement instruments, and specific settings, they explore such topics as whether motives for adopting the balanced scorecard affect its development and use, strategy and organizational performance: the role of risk management system development, integrated reporting and sustainability reporting: a global assessment, managerial control systems in family business: state of the art, and accounting for the construction of research quality in Australia's research assessment exercise.
- Annotation ©2018

Marc J. Epstein was, until 2014, Distinguished Research Professor of Management at Jones Graduate School of Business at Rice University in Houston, Texas. Prior to joining Rice, Dr. Epstein was a professor at Stanford Business School, Harvard Business School, and INSEAD (European Institute of Business Administration). In both academic research and managerial practice, Dr. Epstein is considered one of the global leaders in the areas of innovation, sustainability, social impact, governance, performance measurement and accountability in both corporations and not-for-profit organizations. He is the author of more than twenty books and well over 200 professional papers that have won numerous top academic, professional, and business awards. Dr. Epstein currently provides seminars, executive courses, consulting, and presentations to senior managerial and academic audiences throughout the world.

Frank H.M. Verbeeten is Professor of Accounting at the University of Amsterdam Business School, and the Honorary Professor of Management Accounting for IMA in Europe. He is the program director of the Post Master Accountancy program, and the vice-program director of the Executive Master in Finance & Control program. Frank graduated with a Master of Science in business economics (Tilburg University, 1993) and a Master of Business Administration (University of South Carolina, 1993). He earned his PhD from Tilburg University in 2002. From 1994 until 2002, he worked as a consultant in financial management (senior manager) at Deloitte. Prior to (re)joining the University of Amsterdam, Frank was on the faculty of Nyenrode Business Universiteit, RSM Erasmus University, Utrecht University and Vrije Universiteit Amsterdam. Frank’s research is on the use of management control systems in public sector organizations and intangible asset intensive organizations; in addition, he focuses on the role of the finance function in organizations. His research is published in journals such as Organization Studies, International Journal of Research in Marketing, The Accounting Review, Management Accounting Research (best paper award in 2014), and Accounting, Auditing and Accountability Journal.

Sally K. Widener is the Director of the School of Accountancy and a Trevillian Distinguished Professor at Clemson University. She earned her PhD from the University of Colorado at Boulder in 1999. Prior to joining Clemson University in 2013, Sally was on the faculty at the Jones Graduate School of Business at Rice University (2001 - 2013) and at Colorado State University (1999 – 2001), and she has held a continuing position as visiting professor at Nyenrode Business Universiteit in The Netherlands since 2009. Sally’s research investigates how management control systems affect employee behaviors. She has published in leading academic journals including Accounting, Organizations and Society, The Journal of Accounting Research, and the Journal of Operations Management. She is an editor at The Journal of Management Accounting Research and an associate editor at The European Accounting Review. She has received numerous teaching awards and the David Solomons Prize from Management Accounting Research for the best paper published in 2006. Prior to earning her Ph.D. she was a senior auditor with Price Waterhouse and worked in various internal audit and controllership positions with a Fortune 500 company. She is a Certified Public Accountant (state of Texas) and a Certified Internal Auditor.