With its unique range of case studies, real life examples and comprehensive coverage of the latest management control-related tools and techniques, Management Control Systems?is the ideal guide to?this complex and multidimensional subject for upper level undergraduates, postgraduates and practising professionals.
【作者简介】
Kenneth A. Merchant is the Deloitte & Touche LLP Chair of Accountancyat the University of Southern California. He is well-known internationally in the field of management accounting, and is a part-time research professor at the University of Maastricht.
Wim A. Van der Stede is Professor of Management Accounting at the London School of Economics and Political Science. An author and teacher, he brings a European perspective and a wealth of experience to this book.
【目录】
PARTI: The Control function of Management 1 Management and Control PART II: Management Control alternatives and their effects 2 Results Controls 3 Action, Personnel, and Cultural Controls 4 Control System Tightness 5 Control System Costs 6 Designing and Evaluating Management Control Systems PARTIII: Financial Results Control Systems 7 Financial Responsibility Centers 8 Planning and Budgeting 9 Incentive Systems PART IV: Performance measurement issues and their effects 10 Financial Performance Measures and their Effects 11 Combinations of Measures and Other Remedies to the Myopia Problem 12 Using Financial Results Control in the Presence of Uncontrollable Factors PARTV: Corporate Governance, Important Control-related roles and Ethics 13 Corporate Governance and Boards of Directors 14 Controllers and Auditors 15 Management Control-Related Ethical Issues and Analyses PARTVI: Significant Situational influences on management control systems 16 The Effects of Environmental Uncertainty, Organizational Strategy, and Multinationality on Management Control Systems 17 Management Control in Non-Profit Organizations Index
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