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eISBN : 9781408250334

Sommaire :
SECTION I: THE CONTROL FUNCTION OF MANAGEMENT.
1. Management and Control

SECTION II: MANAGEMENT CONTROL ALTERNATIVES AND THEIR EFFECTS.
2. Results Controls.
3. Action, Personnel, and Cultural Controls.
4. Control Tightness (or Looseness).
5. Direct and Indirect Control System Costs.
6. Designing and Evaluating Management Control Systems.

SECTION III: FINANCIAL RESULTS CONTROL SYSTEMS.

7. Financial Responsibility Centers and The Transfer Pricing Problem.
8. Planning and Budgeting Systems.
9. Financial Performance Targets.
10. Performance-Dependent Rewards (and Punishments).

SECTION IV: PERFORMANCE MEASUREMENT ISSUES AND THEIR EFFECTS.

11. Accounting Performance Measures and their Effects.
12. Financial Results Control Remedies to the Myopia Problem.
13. Using Financial Results Controls in the Presence of Uncontrollable Factors.


SECTION V: IMPORTANT MANAGEMENT CONTROL ROLES AND ETHICAL ISSUES.

14. Controllers, Auditors and Boards of Directors.
15. Management Control-Related Ethical Issues and Analyses.

SECTION VI: 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 Not-for-Profit Organizations.

Langue : Anglais

Edition : 2ème

Lieu d'édition : CAMBRIDGE

Illustration(s) : Graphique(s) ; Tableau(x)

Localisation : Bibliothèque Campus de Nice

Support : Numérique

Etat : Présent