Performance management is key to the ongoing success of any organisation, allowing it to meet its strategic objectives by designing and implementing management control systems.
This book goes beyond the usual discussion of performance management in accounting and finance, to consider strategic management, human behaviour and performance management in different countries and contexts. With a global mix of world-renowned researchers, this book systematically covers the what, the who, the where and the why of performance management and control (PMC) systems.
A comprehensive, state-of-the-art collection edited by a leading expert in the field, this book is a vital resource for all scholars, students and researchers with an interest in business, management and accounting.
Table of Contents
1. Introduction to performance management and control Elaine Harris Part I: Design of performance management and control systems 2. Management control systems: theory and lessons from practice David Dugdale 3. Kyocera's use of amoeba management as a performance management system: why it works? Ralph W. Adler 4. Cost management and modular product design strategies Marc Wouters and Frank Stadtherr 5. Composite measures in performance measurement Paul Rouse and Julie Harrison 6. External influences on metrics – regulation and industry benchmarks Liz Warren and Karen Brickman 7. The cloud and management accounting and control Martin Quinn and Erik Strauss 8. Leveraging big data for organizational performance management and control Damminda Alahakoon and Piyumini Wijenayake Part II: People and management control 9. The role of the finance professional in performance management and control Pascal Nevries and Rick Payne 10. The role of strategic planning: a case study in UK higher education Elaine Harris and Mark Ellul 11. Managing ambiguity: changes in the role of the chief risk officer in the UK’s financial services sector Annette Mikes and Maria Zhivitskaya 12. Behavioural performance-management practices: current status and future research Xuan Thuy Mai and Zahirul Hoque 13. Accounting for the immaterial: the challenge for management accounting David Carter 14. The (ir)relevance of performance measures to performance management? Lin Fitzgerald, Rhoda Brown, Ian Herbert, Ruth King and Laurie McAulay 15. Leadership and control Craig Marsh Part III: PMC in different contexts 16. Theorising management accounting practices in less developed countries Chandana Alawattage, Danture Wickramasinghe and Shahzad Uddin 17. Performance measurement and supply chain management Tony Mancini, Maria Argyropoulou and Rachel Argyropoulou 18. AirAsia: towards a 'new world' carrier strategy and implications for performance management system design Ralph Adler, Carolyn Stringer, Paul Shantapriyan and Georgia Birch 19. Comparative insights into management control practices in two Sri Lankan banks in the public and private sectors Tharusha Gooneratne and Zahirul Hoque 20. Performance measurement in SMEs Robin Jarvis 21. In search of hospitality: theoretical and practical issues in performance measurement and management in hotels Ruth Mattimoe and John Paul Tivnan 22. The role of performance management systems in non-government organizations (NGOs) Rob Chenhall, Matt Hall and David Smith 23. Performance management in the public sector: the case of the English ambulance service Geoffrey Heath, James Radcliffe and Paresh Wankhade 24. Management control systems research in the public higher education sector: current status and future research agenda Chaturika Seneviratne and Zahirul Hoque Part IV: PMC research: the lens through which PMC may be viewed 25. Researching performance management: an actor-reality perspective Will Seal 26. The nature and practice of interpretive accounting research Ivo De Loo and Alan Lowe 27. Research in performance management and control: the impact of reseach and the measurement of impact Jane Broadbent 28. PMC: entering a developing field Tony Berry and Elaine Harris
Elaine Harris is Professor of Accounting and Management at the University of Roehampton, London and Chair of the Management Control Association, UK www.managementcontrolassociation.ac.uk
"Performance management and control is an important and rapidly-evolving field; this companion combines extensive literature surveys and stimulating new material to provide a wide-ranging guide to recent developments that will be of great interest to students, practitioners, new researchers and established scholars looking for further insights."
– Brian A Rutherford, Emeritus Professor of Accounting, Kent Business School, University of Kent, UK
"This edited book is great reading for people who want to learn about the latest developments in performance management and control. The quality of the contributors to the book is outstanding."
– Antonio Dávila, Professor of Entrepreneurship and Accounting and Control, IESE Business School, University of Navarra, Spain