The Routledge Companion to Performance Management and Control  book cover
1st Edition

The Routledge Companion to Performance Management and Control

ISBN 9781138913547
Published August 14, 2017 by Routledge
526 Pages - 30 B/W Illustrations

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Book Description

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

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Elaine Harris is Professor of Accounting and Management at the University of Roehampton, London and Chair of the Management Control Association, 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