Format:
1 Online-Ressource (401 p)
ISBN:
9781785609169
Series Statement:
Studies in Managerial and Financial Accounting v.31
Content:
Volume 31 of Studies in Managerial and Financial Accounting (SMFA) covers contemporary issues in performance measurement and management control
Content:
Front Cover -- Performance Measurement and Management Control: Contemporary Issues -- Copyright Page -- Contents -- List of Contributors -- Preface -- Part I: Critical Management Challenges of Performance Measurement and Management Control -- Breakthrough Innovation: The Critical Role of Management Control Systems -- Grounded in Research -- Incremental versus Breakthrough Innovation -- Innovation Processes -- The Innovation Paradox -- Breakthrough Innovation -- The Startup Corporation -- Making Breakthrough Innovation Work
Content:
The Critical Role of Management Control Systems and the Need for Further Research -- References -- The Complex World of Control: Integration of Ethics and Uses of Control -- Introduction -- The Coercive Use of Controls -- Why Coercive Control -- Coercive Control Systems -- Enabling Control Systems Considerations -- Enabling Control Systems -- Ethical Considerations -- Individual Level Variables - Machiavellianism and Cognitive Moral Development -- Group-Level Variables - Ethical Work Climate and Ethical Environment -- The Integration of Enabling Control Use and Ethical Considerations: An Example
Content:
Future Directions -- Boundary Conditions on the Outcomes of Control Uses -- Context and Control Uses -- Importance of the Content of the Control System -- Intersection of Individual Ethical Characteristics and Uses of Control -- Context, Machiavellianism, and Uses of Control -- Boundary Conditions on the Intersection of Ethical Characteristics and Uses of Control -- Conclusion -- Notes -- Acknowledgments -- References -- Part II: Performance Measurement and Management Control: Linkages to Society
Content:
Integrated Reporting and Sustainability Reporting: An Exploratory Study of High Performance Companies -- Introduction -- Global Reporting Initiative (GRI) -- International Integrated Reporting Committee (IIRC) -- Literature Review and Prior Research -- High Performance Companies -- Sustainability Reporting -- Integrated Reporting -- Sample Selection -- Hypothesis and Research Questions -- Methodology -- Empirical Results -- Limitations of the Study -- Conclusion -- Acknowledgments -- References -- Appendix A -- Appendix B -- Appendix C
Content:
Exploring the Effects of Corporate Governance on Voluntary Disclosure: An Explanatory Study on the adoption of integrated r... -- Introduction -- Literature Review and Hypothesis -- Integrated Report -- The Integrated Report Pilot Programme -- Agency Theory -- The Link between Corporate Governance Structure and Disclosure -- Size of the Board -- The Activity of the Board -- Gender Diversity -- The Role of Non-Executives within the Board -- The Presence of Blockholders -- Materials and Methods -- Results and Discussion -- Descriptive Statistics -- Probit Regression
Content:
Conclusions and Future Developments
Note:
Description based upon print version of record
Additional Edition:
ISBN 9781785609152
Additional Edition:
Print version Epstein, Marc J Performance Measurement and Management Control : Contemporary Issues Bradford, West Yorkshire : Emerald Group Publishing Limited,c2016 ISBN 9781785609169
Language:
English
Keywords:
Electronic books
URL:
Volltext
(lizenzpflichtig)
