Efnisyfirlit

• Management Control Systems
• Management Control Systems Performance Measurement, Evaluation, and Incentives
• Brief Contents
• Contents
• Preface
• Figures
• Tables
• Text
• Section I The Control Function of Management
  • Chapter 1 Management and Control
    • Management and control
      • Management
      • Objective setting
      • Strategy formulation
      • Management control
      • Behavioral emphasis
    • Causes of management control problems
      • Lack of direction
      • Motivational problems
      • Personal limitations
    • Characteristics of good management control
    • Control problem avoidance
      • Activity elimination
      • Automation
      • Centralization
      • Risk sharing
    • Control alternatives
    • Outline of this text
    • Notes
• Section II Management Control Alternatives and Their Effects
  • Chapter 2 Results Controls
    • Prevalence of results controls
    • Results controls and the control problems
    • Elements of results controls
      • Defining performance dimensions
      • Measuring performance
      • Setting performance targets
      • Providing rewards
    • Conditions determining the effectiveness of results controls
      • Knowledge of desired results
      • Ability to influence desired results (controllability)
      • Ability to measure controllable results effectively
        • Precision
        • Objectivity
        • Timeliness
        • Understandability
        • Cost efficiency
    • Conclusion
    • Notes
  • Chapter 3 Action, Personnel, and Cultural Controls
    • Action controls
      • Behavioral constraints
      • Preaction reviews
      • Action accountability
      • Redundancy
    • Action controls and the control problems
    • Prevention vs. Detection
    • Conditions determining the effectiveness of action controls
      • Knowledge of desired actions
      • Ability to ensure that desired actions are taken
    • Personnel controls
      • Selection and placement
      • Training
      • Job design and provision of necessary resources
    • Cultural controls
      • Codes of conduct
      • Group rewards
      • Other approaches to shape organizational culture
    • Personnel/cultural controls and the control problems
    • Effectiveness of personnel/cultural controls
    • Conclusion
    • Notes
  • Chapter 4 Control System Tightness
    • Tight results control
      • Definitions of desired results
        • Congruence
        • Specificity
        • Communication and internalization
        • Completeness
      • Performance measurement
      • Incentives
    • Tight action controls
      • Behavioral Constraints
      • Preaction reviews
      • Action accountability
        • Definitions of Actions
        • Action Tracking
        • Action Reinforcement
    • Tight personnel/cultural controls
    • Conclusion
    • Notes
  • Chapter 5 Control System Costs
    • Direct costs
    • Indirect costs
      • Behavioral displacement
        • Behavioral Displacement and Results Controls
        • Behavioral Displacement and Action Controls
        • Behavioral Displacement and Personnel/Cultural Controls
      • Gamesmanship
        • Creation of Slack Resources
        • Data Manipulation
      • Operating Delays
      • Negative attitudes
        • Negative Attitudes Produced by Results Controls
        • Negative Attitudes Produced by Action Controls
    • Adaptation costs
      • National culture
      • Local institutions
      • Differences in local business environments
        • Uncertainty
        • Inflation
        • Talent
      • Foreign currency translation
    • Conclusion
    • Notes
  • Chapter 6 Designing and Evaluating Management Control Systems
    • What is desired and what is likely
    • Choice of controls
      • Personnel/cultural controls as an initial consideration
      • Advantages and disadvantages of action controls
      • Advantages and disadvantages of results controls
    • Choice of control tightness
      • Simultaneous tight-loose controls
    • Adapting to change
    • Keeping a behavioral focus
    • Maintaining good control
    • Notes
• Section III Financial Results Control Systems
  • Chapter 7 Financial Responsibility Centers
    • Advantages of financial results control systems
    • Types of financial responsibility centers
      • Revenue centers
      • Cost centers
      • Profit centers
      • Investment centers
      • Variations
    • Choice of financial responsibility centers
    • The transfer pricing problem
      • Purposes of transfer pricing
      • Transfer pricing alternatives
        • Market-based transfer prices
        • Marginal-cost transfer prices
        • Full-cost transfer prices
        • Negotiated Transfer Prices
        • Variations
      • Simultaneous use of multiple transfer pricing methods
    • Conclusion
    • Notes
  • Chapter 8 Planning and Budgeting
    • Purposes of planning and budgeting
    • Planning cycles
      • Strategic planning
      • Capital budgeting
      • (Operational) budgeting
    • Target setting
      • Types of financial performance targets
        • Model-based, historical, and negotiated targets
        • Fixed versus flexible targets
        • Internal versus external targets
      • Common financial performance target issues
        • How challenging should financial performance targets be?
          • Increased manager commitment.
          • Protection against optimistic projections.
          • Higher manager achievement.
          • Reduced costs of interventions.
          • Reduced gameplaying.
        • How much influence should subordinates have in setting their targets?
    • Planning and budgeting practices, and criticisms
    • Conclusion
    • Notes
  • Chapter 9 Incentive Systems
    • Purposes of incentives
    • Monetary incentives
      • Salary increases
      • Short-term incentives
      • Long-term incentives
        • Stock option plans
        • Restricted stock plans
        • Performance stock or option plans
    • Incentive system design
      • Incentive formula
      • Shape of the incentive function
      • Size of incentive pay
    • Criteria for evaluating incentive systems
      • Monetary incentives and the evaluation criteria
    • Group rewards
    • Conclusion
    • Notes
• Section IV Performance Measurement Issues and Their Effects
  • Chapter 10 Financial Performance Measures and Their Effects
    • Value creation
    • Market measures of performance
    • Accounting measures of performance
    • Investment and operating myopia
    • Return-on-investment measures of performance
      • Return-on-what?
      • Problems caused by ROI-type of measures
        • Suboptimization
        • Misleading performance signals
    • Residual income measures as a possible solution to the ROI measurement problems
    • Conclusion
    • Notes
  • Chapter 11 Remedies to the Myopia Problem
    • Pressures to act myopically
    • Reduce pressures for short-term profit
    • Control investments with preaction reviews
    • Extend the measurement horizon (use long-term incentives)
    • Measure changes in value directly
    • Improve the accounting measures
    • Measure a set of value drivers
    • Conclusion
    • Notes
  • Chapter 12 Using Financial Results Controls in the Presence of Uncontrollable Factors
    • The controllability principle
    • Types of uncontrollable factors
    • Controlling for the distorting effects of uncontrollables
      • Controlling for uncontrollables before the measurement period
        • Insurance
        • Responsibility structures
      • Controlling for uncontrollables after the measurement period
        • Variance analysis
        • Flexible performance standards
        • Relative performance evaluations
        • Subjective performance evaluations
    • Other uncontrollable factor issues
    • Conclusion
    • Notes
• Section V Corporate Governance, Important Control-Related Roles, and Ethics
  • Chapter 13 Corporate Governance and Boards of Directors
    • Laws and regulations
    • The Sarbanes-Oxley Act
    • Boards of directors
    • Audit committees
    • Compensation committees
    • Conclusion
    • Notes
  • Chapter 14 Controllers and Auditors
    • Controllers
    • Auditors
      • Audits
      • External and internal auditors
      • Common audit types
        • Financial audits
        • Compliance audits
        • Performance audits
      • The value of audits
    • Conclusion
    • Notes
  • Chapter 15 Management Control-Related Ethical Issues
    • Good ethical analyses and their importance
      • Ethical models
        • Utilitarianism
        • Rights and duties
        • Justice/fairness
        • Virtues
      • Analyzing ethical issues
    • Why do people behave unethically?
    • Some common management control-related ethical issues
      • The ethics of creating budget slack
      • The ethics of “managing earnings”
      • The ethics of responding to flawed control indicators
      • The ethics of using control indicators that are “too good”
    • Spreading good ethics within an organization
    • Conclusion
    • Notes
• Section VI Management Control When Financial Results Are Not the Primary Consideration
  • Chapter 16 Management Control in Not-for-profit Organizations
    • Corporations, B corporations, and not-for-profits
    • Key differences between for-profit and not-for-profit organizations
    • Goal ambiguity and conflict
    • Difficulty in measuring and rewarding performance
    • Accounting differences
    • External scrutiny
    • Employee characteristics
    • Conclusion
    • Notes
• Subject Index

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