2nd Edition
Strategic Performance Management Accounting for Organizational Control
Effective performance management is core to successful organizations. The new edition continues to look at performance management as an interdisciplinary field of study and practice and draws upon a wide set of business disciplines, including strategic management, organizational behaviour, organizational theory, and management accounting.
The book provides a contemporary examination of theories, issues, and practices related to performance management with an original performance management framework, grounded in concrete organizational phenomena, therefore making it more accessible and meaningful to practitioners, scholars, and students. The updated edition also examines organizations’ evolving use of digital business transformation and the effect on performance management design.
With updated cases, the latest edition will help readers to gain insights into the fields of strategic management, organizational behaviour, organizational theory, and management accounting and how they contribute to the study and practice of performance management.
1. Performance Management: An Introduction PART 1 Performance Management Beginnings 2. What is Performance Management? 3. The Rise of Performance Management 4. Theory and Performance Management PART 2 Organizational Strategy 5. Organizational Goals and Objectives 6. Business Ethics as an Element of Organizational Strategy 7. Introduction to Organizational Strategy 8. Competitive Strategy 9. Digital Business Transformation: Connections to Competitive Strategy PART 3 Levers of Control 10. Organizational Structure 11. Operating Systems, Processes and Procedures 12. Organizational Culture PART 4 Contingent Factors 13. Internal Environment 14. External Environment 15. Conclusion
Biography
Ralph W. Adler is Professor of Accounting at the University of Otago, New Zealand. He has taught graduate and undergraduate students in the USA and New Zealand for more than 35 years. Ralph is the Director of Otago’s Centre for Organisational Performance Measurement and Management and serves as the Chairman of the Performance Measurement Association of Australasia. He qualified as a Certified Public Accountant (USA) in 1984 and was made a Fellow Chartered Accountant of Chartered Accountants Australia and New Zealand in 2016. Ralph is a past holder of the Coopers and Lybrand Peter Barr Fellowship and the American Chamber of Commerce Business Education Fellowship. He is a graduate of Colgate University, NY (BA), Duke University, NC (MBA), and State University of New York Albany (PhD).
"An important aspect of corporate culture is a strong performance culture that recognises and rewards the right behaviour beyond achieving short-term financial goals. This must be underpinned by an effective performance measurement system. The focus on ESG and digitalisation of businesses also challenge the performance management systems of many companies. The new edition of Ralph W. Adler’s book provides a useful framework for approaching the design of a performance measurement system and is a timely reminder of the importance of an effective performance measurement system for a high-performing and ethical organisation."
Mak Yuen Teen, PhD, FCPA (Aus), Professor (Practice) of Accounting, National University of Singapore
"I love when a book not only contains all the relevant information but is written in a way that can be understood by many, not just elite academics. This is one such book. From what I have read, I would recommend this book for those studying, teaching, or working in the area of management accounting – with an emphasis on performance management. By critiquing and comparing respective early frameworks and providing a clear history of performance management, Adler has cleverly derived a new and original performance management framework. This conceptual model then informs the remainder of the new edition with the addition of ethical behaviours and digital business transformation. Providing detailed knowledge of prior research is essential to informing these new and improved ways of organizational structure and ensuring the capture of 21st-century innovations."
Robyn Pilcher, PhD (USyd), MCom, BBus, FCPA, FIPA, CMA , Adjunct Associate Professor, Curtin University, Australia
"This textbook does an excellent job of condensing and presenting in a manner understandable to students the multifarious field of performance management (management control). The framework developed and used throughout the textbook captures the various elements of performance management in a manner that can be readily applied in practice."
Ralph Kober, Associate Professor of Accounting, Monash University, Australia
