Management control systems : Performance measurement, evaluation and incentives / MERCHANT, Kenneth A. ; VAN DER STEDE, Wim A.

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Management control systems : Performance measurement, evaluation and incentives / MERCHANT, Kenneth A. ; VAN DER STEDE, Wim A.

Book

MERCHANT, Kenneth | VAN DER STEDE, Wim A.

Published by Financial Times Prentice Hall. Essex - 2003

Source : Ebsco collections

Item type: Book
Language: anglais
Pages: 701 p.

Publication year: 2003

ISBN: 0-273-65596-5

Region

GENERAL

Note

Exhibits, notes, tables

Note

Index

This book describes the core management control problems that need to be addressed and the management control tools that can be used to address those problems. Details the major problems that managers commonly face in using financial results control systems: myopia (short-termism), suboptimization, uncontrollability, and gameplaying. It also discusses some key control roles in the firm, those of controllers, auditors, and audit committees, and some common control-related ethical issues.

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