Management Control

Management Control PDF Author: Werner Bruggeman
Publisher:
ISBN: 9781780684512
Category : Controllership
Languages : en
Pages : 316

Get Book Here

Book Description
Management Control: Concept, Methods and Practices conceptualises management control concepts, methods and practices used by C-level executives and controllers in managing financial and strategic performance. The authors show how financial and strategic performance control processes can be integrated in order to create and improve internal strategic alignment. Alongside traditional controls (such as managing cost centres, profit centres, investment centres, budgeting, and variance reporting) the use of advanced costing systems (such as activity-based costing and time-driven activity-based costing) and the balanced scorecard in planning and executing improvements of financial and strategic performance is discussed. The authors illustrate how controllers can run a control process in which intended strategies, performance measures, performance targets, actions, and budgets are all aligned with each other across all organisational levels (vertical alignment) and between business units and functions (horizontal alignment), and in which financial performance is controlled in relation to strategic performance. The authors promote a holistic approach and highlight the role of human motivation in the design of management control systems. Using insights from the psychology literature on motivation in the workplace, this book argues that management control systems should not only align goals and interests of internal organisational actors, but also enhance their autonomous motivation and well-being in order to achieve sustainable performance. More specifically, the authors draw on self-determination theory to explain managerial behaviour in response to the use of control systems. Through the use of numerous examples from European companies, this book provides materials that can be used in business and management control courses at undergraduate and graduate level, as well as for use in the workplace. It will benefit managers, consultants, financial analysts, controllers, information systems designers, and executive leaders of organizations. [Subject: Business & Management]

Management Control

Management Control PDF Author: Werner Bruggeman
Publisher:
ISBN: 9781780684512
Category : Controllership
Languages : en
Pages : 316

Get Book Here

Book Description
Management Control: Concept, Methods and Practices conceptualises management control concepts, methods and practices used by C-level executives and controllers in managing financial and strategic performance. The authors show how financial and strategic performance control processes can be integrated in order to create and improve internal strategic alignment. Alongside traditional controls (such as managing cost centres, profit centres, investment centres, budgeting, and variance reporting) the use of advanced costing systems (such as activity-based costing and time-driven activity-based costing) and the balanced scorecard in planning and executing improvements of financial and strategic performance is discussed. The authors illustrate how controllers can run a control process in which intended strategies, performance measures, performance targets, actions, and budgets are all aligned with each other across all organisational levels (vertical alignment) and between business units and functions (horizontal alignment), and in which financial performance is controlled in relation to strategic performance. The authors promote a holistic approach and highlight the role of human motivation in the design of management control systems. Using insights from the psychology literature on motivation in the workplace, this book argues that management control systems should not only align goals and interests of internal organisational actors, but also enhance their autonomous motivation and well-being in order to achieve sustainable performance. More specifically, the authors draw on self-determination theory to explain managerial behaviour in response to the use of control systems. Through the use of numerous examples from European companies, this book provides materials that can be used in business and management control courses at undergraduate and graduate level, as well as for use in the workplace. It will benefit managers, consultants, financial analysts, controllers, information systems designers, and executive leaders of organizations. [Subject: Business & Management]

Management Control and Uncertainty

Management Control and Uncertainty PDF Author: M. Association
Publisher: Springer
ISBN: 1137392126
Category : Business & Economics
Languages : en
Pages : 442

Get Book Here

Book Description
Management Control and Uncertainty recognizes that all control takes place under conditions of uncertainty: it does now, and it always has done. In this edited collection, the contributing authors examine different aspects of management control systems in the modern world whilst paying more explicit attention to the ubiquitous nature of uncertainty

Readings in Accounting for Management Control

Readings in Accounting for Management Control PDF Author: David Otley and Kenneth Merchant Clive Emmanuel
Publisher: Springer
ISBN: 1489971386
Category : Business & Economics
Languages : en
Pages : 689

Get Book Here

Book Description


Management Control Theory

Management Control Theory PDF Author: A.J. Berry
Publisher: Routledge
ISBN: 0429749317
Category : Business & Economics
Languages : en
Pages : 525

Get Book Here

Book Description
First published in 1998, this volume of readings provides an overview of the development of the study of Management Control theory over the past 35 years. The period encompasses the publication of a major and seminal text by Anthony and Dearden in 1965, which acted as a touchstone in defining the range and scope of management control systems. This laid management control’s foundations in accounting-based mechanisms of control, an element which has been seen as both a strength and a constraint. A good deal of work has followed, providing both a development of the tradition as well as a critique. In this volume we attempt to provide a range of readings which will illustrate the variety of possibilities that are available to researchers, scholars and practitioners in the area. The readings illustrate the view that sees control as goal directed and integrative. They go on to explore the idea of control as adaption, consider its relationship with social structure and survey the effects of the interplay between the organisation and the environment. The essays included are not intended to lead the reader through a well-ordered argument which concludes with a well reasoned view of how management control should be. Instead it seeks to illustrate the many questions which have been posed but not answered and to open up agendas for future research.

Management Control Systems

Management Control Systems PDF Author: Kenneth A. Merchant
Publisher: Pearson Education
ISBN: 9780273708018
Category : Business & Economics
Languages : en
Pages : 876

Get Book Here

Book Description
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.

Strategic Management Control

Strategic Management Control PDF Author: Fredrik Nilsson
Publisher: Springer Nature
ISBN: 3030386406
Category : Business & Economics
Languages : en
Pages : 148

Get Book Here

Book Description
Strategic management control differs from traditional management control in several important respects. First, it supports both strategy formulation and strategy implementation. Second, it is to a large extent based on non-financial information. Third, it deals with both the long and short term and supports not only tactical, but also strategic and operational decision-making. Fourth, and perhaps most importantly, strategic management control is designed for, and adapted to, each organisation’s unique strategies. In this context, the book emphasises the importance of dialogues. The authors argue that it is unwise to assume that decisions taken at the top of the organisation will automatically be executed and obeyed throughout the organisation. Instead, they highlight the importance of dialogue and collaboration, both between hierarchical levels within the organisation and between actors in the network. Such communication is essential to making management control processes both strategic and successful. The book follows a clear structure, from the design of strategies to the everyday evaluation and discussion of performance and results. Though primarily intended for professionals working in strategy and management control at organisations, it will also benefit students and academics interested in strategy and management control.

Information Systems, Management, Organization and Control

Information Systems, Management, Organization and Control PDF Author: Daniela Baglieri
Publisher: Springer
ISBN: 9783319079042
Category : Business & Economics
Languages : en
Pages : 304

Get Book Here

Book Description
This book explores the diversity of topics, views and perspectives focused on the relationship between information systems, organizations and managerial control. It brings together theories and practices by a diverse group of scholars working in different disciplines: organization, management, accounting, information systems development, human-computer interaction. The volume is divided into three sections, each one focusing on a specific theme: organizational change, innovation and information and communication technologies; organizational control, accounting and information systems; information, knowledge and project management practices. The book is based on a selection of the best research papers - original double blind peer reviewed contributions of the annual conference of the Italian chapter of AIS, held in Milan, Italy in December 2013.

Reshaping Accounting and Management Control Systems

Reshaping Accounting and Management Control Systems PDF Author: Katia Corsi
Publisher: Springer
ISBN: 3319495380
Category : Computers
Languages : en
Pages : 342

Get Book Here

Book Description
This book examines the relationship between digital innovations on the one hand, and accounting and management information systems on the other. In particular it addresses topics including cloud computing, data mining, XBRL, and digital platforms. It presents an analysis of how new technologies can reshape accounting and management information systems, enhancing their information potentialities and their ability to support decision-making processes, as well as several studies that reveal how managerial information needs can affect and reshape the adoption of digital technologies. Focusing on the four major aspects data management, information system architecture, external and internal reporting, the book offers a valuable resource for CIOs, CFOs and more generally for business managers, as well as for researchers and scholars. It is mainly based on a selection of the best papers - original double blind reviewed contributions - presented at the 2015 Annual Conference of the Italian Chapter of the Association for Information Systems (AIS).

Management Control Systems For Strategic Changes: Applying To Dematurity And Transformation Of Organizations

Management Control Systems For Strategic Changes: Applying To Dematurity And Transformation Of Organizations PDF Author: Shufuku Hiraoka
Publisher: World Scientific
ISBN: 9811220719
Category : Business & Economics
Languages : en
Pages : 199

Get Book Here

Book Description
This book clarifies the theory and practice of management control for strategy changes through the study of profit organizations, non-profit organizations, manufacturing and service industries. The relationship between strategy and management control is clearly elucidated in the book, which enables readers to understand how to implement management control systems for strategic changes in their organizations. The unique topics covered in this book include the methodology for continuing existing businesses and spreading the risk in the business portfolio, the management control systems for the new platform business models such as IT hardware and SaaS (Software as a Service) needed for business structure transformation, as well as management controls that are functioning in various industries and organizations.

Fundamentals of Management Control

Fundamentals of Management Control PDF Author: Françoise Giraud
Publisher: Pearson
ISBN: 9782744075193
Category : Business & Economics
Languages : en
Pages : 348

Get Book Here

Book Description
Cet ouvrage, version anglaise de Les fondamentaux du contrôle de gestion, présente de façon structurée la démarche à suivre pour réussir le pilotage de la performance en mettant en évidence la dimension managériale.