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  • 1
    Online Resource
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    Performance measurement and management control : behavioral implications and human actions (2014)
    Bingley, U.K. :Emerald,
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    UID:
    almahu_9949069057402882
    Format: 1 online resource (xiv, 363 p.) : , ill.
    ISBN: 9781783503780 (electronic bk.) :
    Series Statement: Studies in managerial and financial accounting, v. 28
    Content: This new volume contains selected papers that were presented at the 2013 conference on performance measurement and management control focusing on behavioral implications and human actions associated with the use of performance measurement and management control systems.
    Note: Includes index. , Using management control and performance measurement to solve global societal challenges : research progress and opportunities / Marc J. Epstein -- Operating characteristics of high performance companies : strategic direction for management / Belverd E. Needles ... [et al.] -- Environmental management control systems in SMEs : an implementation schedule / Péter Horváth, Sebastian Berlin, Judith Pütter -- Management accounting tools as mediators of a new organisational construction : a study of the interaction between tools and "physician-managers" in a French public hospital / Isabelle Flachère -- Culture as a recoupling mechanism : rationales for construction of budgetary slack in logistics / Nadezda Nazarova -- Performance effects of performance measurement systems : evidence from a transition economy / Biljana Pesalj -- The effects of interactive control system and team identity on team performance : an experimental study / Laura Gómez-Ruiz, David Naranjo-Gil -- Measuring reflectiveness as innovation potential : do we ever stop to think around here? / Sanna Hildén, Sanna Pekkola, Johanna Rämö -- The relationships between performance measures and employee outcomes : the mediating roles of procedural fairness and trust / Debbie P.S. Chai, Chong M. Lau, Sharon L.C. Tan -- Guiding managerial behavior toward the long term : the role of performance measurement and compensation systems / Dietmar Sternad -- The role of transparency and voluntary disclosure on the control of directors' compensation / Montserrat Manzaneque, Elena Merino, Regino Banegas -- Innovation in the public sector : is it measurable? / Sabina Klimentova -- Value distribution in state-owned firms : the case of two companies in Uruguay / Adrián Zicari, Luis Perera Aldama -- Performance measurement and management in German universities / Rebecca Geiger, Andreas Aschenbrücker.
    Additional Edition: ISBN 9781783503773
    Language: English
    URL: https://www.emerald.com/insight/publication/doi/10.1108/S1479-3512201428
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  • 2
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    Copyright Page (2014)
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    UID:
    gbv_1922762369
    ISBN: 9781783503780
    In: Performance measurement and management control, Bingley, U.K. : Emerald, 2014, (2014), Seite iv, 9781783503780
    In: Emerald Group Publishing Limited
    In: year:2014
    In: pages:iv
    Language: English
    DOI: 10.1108/S1479-351220140000028026
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 3
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    The effects of interactive control system and team identity on team performance: An experimental study (2014)
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    UID:
    gbv_1922762466
    ISBN: 9781783503780
    Content: Purpose Team performance frequently is not reached because of motivation losses. The individual identified motivation best fits in team contexts. However, management control systems research has mainly focused on the external motivation. This chapter analyses how identified motivation and team performance can be enhanced through the interactive use of management control systems and the team identity. Methodology An experimental study is conducted among 144 postgraduate students. We manipulate the interactive use of management control systems and the team identity. We controlled its effects on team members’ motivation and performance. Findings The results show an indirect effect of the interactive control systems on team performance via team members’ identified motivation. Furthermore, the effect of team identity on team performance is also mediated by the identified motivation. Practical implications Managers can increase employees’ motivation by using the control information interactively. Controls focused on socialisation processes and shared values best fit with collaborative environments. Originality/value of chapter The results provide empirical support for the recent calls about the effect of interactive control systems at individual levels. Despite the considerable attention to the relation between the design of management control systems and team performance, this chapter provides empirical evidence of the positive relation between the style of use of management control systems and individual behaviour in team-based settings.
    In: Performance measurement and management control, Bingley, U.K. : Emerald, 2014, (2014), Seite 155-176, 9781783503780
    In: Emerald Group Publishing Limited
    In: year:2014
    In: pages:155-176
    Language: English
    DOI: 10.1108/S1479-351220140000028014
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 4
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    The role of transparency and voluntary disclosure on the control of directors’ compensation (2014)
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    UID:
    gbv_1922762423
    ISBN: 9781783503780
    Content: Purpose This work provides an empirical analysis to determine whether directors’ compensation is lower (“transparency control effect” and “transparency deterrent effect”) or higher (“effects of transparency on increasing competition in pay”) among firms with greater transparency in terms of directors’ compensation. Methodology/approach A disclosure index about board compensation and different models based on linear panel-data regression have been developed, on a sample of 73 Spanish firms for the period 2007–2012. Findings Our results suggest that disclosure on pay strategy to directors leads to an increase in directors’ compensation, therefore, in this case, the effect of transparency on increasing competition in pay seems to prevail. Conversely, the disclosure on individual directors’ compensation and payment leads to a decrement in directors’ compensation, prevailing the transparency control effect and transparency deterrent effect. Social implications The results of this study might be of interest to investors (to take into account these effects before they implement additional corporate governance reforms) and regulators (to be aware of the importance of this issue). Originality/value First, we study the effect that transparency and voluntary disclosure regarding board compensation has on the level of directors’ compensation. Second, in this study we go one step further in the transparency of board compensation disclosures by constructing a disclosure index. Finally, the results contribute to the necessary debate that is currently taking place in the Spanish, European and international context regarding this issue.
    In: Performance measurement and management control, Bingley, U.K. : Emerald, 2014, (2014), Seite 257-285, 9781783503780
    In: Emerald Group Publishing Limited
    In: year:2014
    In: pages:257-285
    Language: English
    DOI: 10.1108/S1479-351220140000028019
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  • 5
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    Value distribution in state-owned firms: The case of two companies in Uruguay (2014)
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    UID:
    gbv_1922762407
    ISBN: 9781783503780
    Content: Purpose This chapter presents the cases of two State-owned companies in Uruguay: ANTEL (telephone company) and ANCAP (oil company). Since 2008, these firms have been preparing value-added statements (VAS), a report that shows how value is distributed to stakeholders. Methodology/approach Qualitative methods, particularly interviews, and analysis of documents. Findings VAS reporting became a highly accepted practice in both firms. VAS reports help to better explain the impact of public policies implemented through these companies – a situation that seldom happens in a private firm. This accounting practice is also consistent with the political decision of increasing accountability in State-owned firms. Research limitations Since it is a case study research, we cannot generalize conclusions. This study has focused on the beginnings of this experience; further research may adopt a longitudinal approach by exploring how this accounting practice evolves over time. Practical implications These reports are not much read by external audiences (e.g., members of parliaments, public officials, journalists, NGOs). In a similar vein, these reports have not been used much for internal managerial purposes. The use of VAS reports for both public policy and management purposes remain untapped opportunities to explore. Social implications These companies consider value distribution as a core commitment in their CSR policies and have consequently decided to make that value distribution explicit in a reporting model. Originality There are few studies about VAS reporting in Latin America.
    In: Performance measurement and management control, Bingley, U.K. : Emerald, 2014, (2014), Seite 317-335, 9781783503780
    In: Emerald Group Publishing Limited
    In: year:2014
    In: pages:317-335
    Language: English
    DOI: 10.1108/S1479-351220140000028022
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  • 6
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    Performance measurement and management control: Behavioral implications and human actions (2014)
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    UID:
    gbv_1922762555
    ISBN: 9781783503780
    In: Performance measurement and management control, Bingley, U.K. : Emerald, 2014, (2014), Seite i, 9781783503780
    In: Emerald Group Publishing Limited
    In: year:2014
    In: pages:i
    Language: English
    DOI: 10.1108/S1479-351220140000028001
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 7
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    Performance effects of performance measurement systems – Evidence from a transition economy (2014)
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    UID:
    gbv_1922762474
    ISBN: 9781783503780
    Content: Purpose The current study aims to advance the understanding of the role of performance measurement systems (PMS) in the improvement of companies’ performance, as well to contribute to the limited knowledge of this issue in transition economies. In order to do so, performance effects of PMS are examined, testing both dominant approaches: the performance measurement diversity view and performance measurement alignment view. Methodology A survey using questionnaire was conducted on a sample of large- and medium-sized manufacturing companies in Serbia. Findings The results of the research support the performance measurement diversity view, as we found evidence that a broader scope PMS is positively associated with performance. However, we also found partial support for the influence of the strategy–PMS alignment on performance. Originality/value of chapter This study investigates the complex mechanism of PMS effect on performance in a particular context – the transition economy. Moreover, this study represents a pioneering attempt to evaluate the state of performance measurement practice in Serbia and is one of the rare studies of this type on transition economies.
    In: Performance measurement and management control, Bingley, U.K. : Emerald, 2014, (2014), Seite 127-151, 9781783503780
    In: Emerald Group Publishing Limited
    In: year:2014
    In: pages:127-151
    Language: English
    DOI: 10.1108/S1479-351220140000028012
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 8
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    Guiding managerial behavior toward the long term: The role of performance measurement and compensation systems (2014)
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    UID:
    gbv_1922762431
    ISBN: 9781783503780
    Content: Purpose The 2008–2009 financial crisis has renewed concerns about managerial short-termism and its negative effects. Based on intertemporal choice theory, this chapter aims to identify the role that performance measurement and compensation systems can play in orienting managers toward building long-term performance potential in addition to achieving short-term results. Findings The findings suggest that certain types of measures used – in particular broader, more inclusive financial indicators, risk-adjusted measures, and key nonfinancial value drivers – as well as the timing of measurement and payment of rewards can lead to reduced time discounting and a lower devaluation of the future, and consequently to a prioritized managerial attention focus on long-term company goals. Research implications This chapter contributes to a better understanding of the institutional determinants of managerial long-term orientation and the influence of organizational systems on goal prioritization in managerial intertemporal choice processes. Practical implications The findings have practical relevance for the design of incentive systems that aim to place an emphasis on ensuring long-term value creation. Social implications Systems that guide managerial behavior toward the long term can help to increase economic and societal sustainability. Originality/value Despite the emergence of more integrated performance measurement approaches, time horizon has not been in the main focus of research in the field yet. This review provides a first structured overview of the temporal effects of different elements of performance measurement and compensation systems.
    In: Performance measurement and management control, Bingley, U.K. : Emerald, 2014, (2014), Seite 235-255, 9781783503780
    In: Emerald Group Publishing Limited
    In: year:2014
    In: pages:235-255
    Language: English
    DOI: 10.1108/S1479-351220140000028018
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  • 9
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    Culture as a recoupling mechanism: Rationales for construction of budgetary slack in logistics (2014)
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    UID:
    gbv_1922762482
    ISBN: 9781783503780
    Content: Purpose To study the use of budgeting in the uncertain and unpredictable context of seasonal logistics in the Arctic. Specifically addresses the question of why and how budgeting turns out to be the main management control tool in an extremely unstable environment. Design/methodology/approach Built on a case study of a Russian oil-producing company operating in The High North, this chapter reports on the rationales for use of budgetary slack by different divisions within the company. Findings Inflexible budgeting better fits into the (natural/geographical) context than into the business process. In this respect, excessive budget detalization and informational update may be not facilitating the operational process but confusing. Decoupling demonstrated by a budgetary slack is the normal condition for stable organizational performance. Practical implications Instead of setting up fences between the divisions, budgeting may be considered a converging and an adjusting factor to assess collective performance. Social embeddedness of budgetary slack in contemporary organizations sets the scene for other types of budgeting games based on trust, norms of reciprocity and collective performance. Originality/value The new – cultural – dimension introduces decoupling in a new perspective by demonstrating the integrating or coupling meaning of cultural practices.
    In: Performance measurement and management control, Bingley, U.K. : Emerald, 2014, (2014), Seite 105-126, 9781783503780
    In: Emerald Group Publishing Limited
    In: year:2014
    In: pages:105-126
    Language: English
    DOI: 10.1108/S1479-351220140000028011
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  • 10
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    Environmental management control systems in SMEs – An implementation schedule (2014)
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    UID:
    gbv_1922762504
    ISBN: 9781783503780
    Content: Purpose To integrate environmental management systems into daily operations, the environmental aspects of management control systems (MCS) are enhanced. Although different approaches and concepts for Environmental Management Control Systems (EMCS) have been developed, two main problems appear: First, insights into how to implement EMCS are rare. Second, concepts are constructed mainly for large companies rather than for SMEs. Methodology/approach To close these research gaps, an implementation framework for SMEs is developed based on Epstein’s corporate sustainability framework. By using an action-oriented research approach, the implementation framework is analysed and tested on three Logistics Service Providers (LSPs). Findings The framework worked well with two of the firms analysed and failed with the third firm. The case study results enable a first evaluation of the implementation requirements that are essential for implementing EMCS in SMEs.
    In: Performance measurement and management control, Bingley, U.K. : Emerald, 2014, (2014), Seite 53-79, 9781783503780
    In: Emerald Group Publishing Limited
    In: year:2014
    In: pages:53-79
    Language: English
    DOI: 10.1108/S1479-351220140000028009
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