Efnisyfirlit

• Cover Page
• Title
• Copyright
• Contents
• Preface
• SECTION I: The Control Function of Management
  • 1 Management and Control
    • Management and control
    • Causes of management control problems
    • Characteristics of good management control
    • Control problem avoidance
    • Control alternatives
    • Outline of this book
    • Notes
    • Leo’s Four-Plex Theater
    • Wong’s Pharmacy
    • Private Fitness, Inc.
    • Atlanta Home Loan
• SECTION II: Management Control Alternatives and Their Effects
  • 2 Result Controls
    • Prevalence of result controls in decentralized organizations
    • Elements of result controls
    • Conditions determining the effectiveness of result controls
    • Result controls and the control problems
    • Conclusion
    • Notes
    • Office Solutions, Inc.
    • Puente Hills Toyota
    • Kooistra Autogroep
  • 3 Action, Personnel, and Cultural Controls
    • Action controls
    • Action controls and the control problems
    • Prevention vs. detection
    • Conditions determining the effectiveness of action controls
    • Personnel controls
    • Cultural controls
    • Personnel/cultural controls and the control problems
    • Effectiveness of personnel and cultural controls
    • Conclusion
    • Notes
    • Witsky and Associates, Inc.
    • The Rancho View Knolls Land Deal
    • EyeOn Pharmaceuticals, Inc.
    • Axeon N.V.
  • 4 Control System Tightness
    • Tight result controls
    • Tight action controls
    • Tight personnel/cultural controls
    • Conclusion
    • Notes
    • Controls at the Bellagio Casino Resort
    • PCL: A Breakdown in the Enforcement of Management Control
  • 5 Control System Costs
    • Direct costs
    • Indirect costs
    • Adaptation costs
    • Conclusion
    • Notes
    • Philip Anderson
    • Sunshine Fashion: Fraud, Theft, and Misbehavior among Employees
    • Better Beauty, Inc.
    • Fit Food, Inc.
    • Atlantis Chemical Industries
  • 6 Designing and Evaluating Management Control Systems
    • What is desired and what is likely
    • Choice of controls
    • Choice of control tightness
    • Adapting to change
    • Keeping a behavioral focus
    • Notes
    • Diagnostic Products Corporation
    • Game Shop, Inc.
    • Family Care Specialists Medical Group, Inc.
• SECTION III: Financial Result Control Systems
  • 7 Financial Responsibility Centers
    • Advantages of financial result control systems
    • Types of financial responsibility centers
    • Choice of financial responsibility centers
    • The transfer pricing problem
    • Conclusion
    • Notes
    • Kranworth Chair Corporation
    • Zumwald AG
    • Global Investors, Inc.
  • 8 Planning and Budgeting
    • Purposes of planning and budgeting
    • Planning cycles
    • Target setting
    • Planning and budgeting criticisms
    • Conclusion
    • Notes
    • Royal Wessanen NV
    • The Stimson Company
    • Multiple Versions of the Plan
    • Vitesse Semiconductor Corporation
    • VisuSon, Inc.: Business Stress Testing
  • 9 Incentive Systems
    • Purposes of incentives
    • Monetary incentives
    • Incentive system design
    • Criteria for evaluating incentive systems
    • Group rewards
    • Conclusion
    • Notes
    • Harwood Medical Instruments plc
    • Giroux Glass, Inc. – Bonus Plan
    • Superconductor Technologies, Inc.
    • Raven Capital, LLC
• SECTION IV: Performance Measurement Issues and Their Effects
  • 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
    • Residual income measures as a possible solution to the ROI measurement problems
    • Conclusion
    • Notes
    • Behavioral Implications of Airline Depreciation Accounting Policy Choices
    • Las Ferreterías de México, S.A. de C.V.
    • Industrial Electronics, Inc.
    • Haengbok Bancorp
    • Corbridge Industries, Inc.
    • King Engineering Group, Inc.
    • Berkshire Industries plc
  • 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
    • Catalytic Solutions, Inc.
    • Dortmunder-Koppel GmbH
    • Johansen’s: The New Scorecard System
    • Mainfreight
    • Statoil
  • 12 Using Financial Result Controls in the Presence of Uncontrollable Factors
    • The controllability principle
    • Types of uncontrollable factors
    • Controlling for the distorting effects of uncontrollables
    • Other uncontrollable factor issues
    • Conclusion
    • Notes
    • To Adjust or Not to Adjust Bonus Payouts?
    • Olympic Car Wash
    • Beifang Chuang Ye Vehicle Group
    • Hoffman Discount Drugs, Inc.
    • Howard Building Corporation, Inc.
    • Bank of the Desert (A)
    • Bank of the Desert (B)
    • Fine Harvest Restaurant Group (A)
    • Fine Harvest Restaurant Group (B)
• SECTION V: Objectives Beyond Profit Maximization
  • 13 The Broader Goal of Stakeholder Welfare Maximization
    • Challenges in managing with a broader corporate purpose
    • Designing management control strategies fit for CSR
    • Multiple challenges
    • Notes
    • Meta Platforms, Inc.
    • Alpha Controls, Inc.
    • Western AgriTech, Inc.
    • Microsoft Corp: CSR Execution
  • 14 Management Control in Not-for-Profit Organizations
    • 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
    • SCI Ontario: Achieving, Measuring, and Communicating Strategic Success
    • University of Southern California: Responsibility Center Management System
• SECTION VI: Corporate Governance, Important Control-Related Roles, and Ethics
  • 15 Corporate Governance and Boards of Directors
    • Laws and regulations
    • The Sarbanes-Oxley Act
    • Boards of directors
    • Nominating/governance committees
    • Audit committees
    • Compensation committees
    • Conclusion
    • Notes
    • Arrow Motorcar Corporation
    • Golden Parachutes?
    • Pacific Sunwear of California, Inc.
    • Entropic Communications, Inc.
    • Bio/Precise Medical Devices, Inc.
  • 16 Controllers and Auditors
    • Controllers
    • Auditors
    • Conclusion
    • Notes
    • Carillion plc and its Auditors: Anatomy of a Corporate Collapse
    • Dorothy Rishiek: Experiences of a Controller/CFO
    • Desktop Solutions, Inc. (A): Audit of the St. Louis Branch
    • Desktop Solutions, Inc. (B): Audit of Operations Group Systems
    • Andrew G. Scavell, Chief Risk Officer
  • 17 Management Control-Related Ethical Issues
    • Conducting ethical analyses
    • Why do people behave unethically?
    • Some common management control-related ethical issues
    • Spreading good ethics within an organization
    • Conclusion
    • Notes
    • Two Budget Targets
    • Conservative Accounting in the General Products Division
    • Education Food Services at Central Maine State University
    • The “Sales Acceleration Program”
    • The Expiring Software License
    • Wired plc
    • Mean Screens USA, Inc.
    • Ethics@Cisco
• Index
• Publisher’s acknowledgements

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