526 pages | 30 B/W Illus.
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.
"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
1. Introduction to performance management and control
Part I: Design of performance management and control systems
2. Management control systems: theory and lessons from practice
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
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
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
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
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
28. PMC: entering a developing field
Tony Berry and Elaine Harris
Routledge Companions in Business, Management and Accounting are prestige reference works which provide an overview of a whole subject area or sub-discipline. These books survey the state of the discipline including emerging and cutting edge areas. Providing a comprehensive, up to date, definitive work of reference, Routledge Companions can be cited as an authoritative source on the subject.
Edited by an array of highly regarded scholars, these volumes also benefit from teams of contributors which reflect an international range of perspectives. Individually, Routledge Companions in Business, Management and Accounting provide an impactful one-stop-shop resource for each theme covered. Collectively, they represent a comprehensive learning and research resource for researchers, postgraduate students and reflective practitioners.