Prelims

Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research

ISBN: 978-1-78756-470-1, eISBN: 978-1-78756-469-5

ISSN: 1479-3512

Publication date: 4 October 2018

Citation

(2018), "Prelims", Epstein, M.J., Verbeeten, F.H.M. and Widener, S.K. (Ed.) Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research (Studies in Managerial and Financial Accounting, Vol. 33), Emerald Publishing Limited, Leeds, pp. i-x. https://doi.org/10.1108/S1479-351220180000033012

Publisher

:

Emerald Publishing Limited

Copyright © 2018 Emerald Publishing Limited


Half Title Page

Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research

Series Page

Studies in Managerial and Financial Accounting

Series Editor: Anne M. Farrell

Recent Volumes:

Volume 1: Setting the Standard for the New Auditors Report: An Analysis of Attempts to Influence the Auditing Standards Board
Volume 2: The Shareholders Use of Corporate Annual Reports
Volume 3: Applications of Fuzzy Logic and the Theory of Evidence to Accounting
Volume 4: The Usefulness of Corporate Annual reports to Shareholders in Australia, New Zealand, and the United States: An International Comparison
Volume 5: A Power Control Exchange Framework of Accounting Applications to Management Control Systems
Volume 6: Throughout Modeling: Financial Information Used by Decision Makers
Volume 7: Applications of Fuzzy Sets and the Theory of Evidence to Accounting II
Volume 8: Corporate Governance, Accountability, and Pressures to Perform: An International Study
Volume 9: The January Effect and Other Seasonal Anomalies: A Common Theoretical Framework
Volume 10: Organizational Change and Development in Management Control Systems: Process Innovation for Internal Auditing and Management Accounting
Volume 11: US Individual Federal Income Taxation: Historical, Contemporary and Prospective Policy Issues
Volume 12: Performance Measurement and Management Control: A Compendium of Research
Volume 13: Information Asymmetry: A Unifying Concept for Financial and Managerial Accounting Theories.
Volume 14: Performance Measurement and Management Control: Superior Organization Performance.
Volume 15: A Comparative Study of Professional Accountants’ Judgements
Volume 16: Performance Measurement and Management Control: Improving Organizations and Society
Volume 17: Non-Financial Performance Measurement and Management Practices in Manufacturing Firms: A Comparative International Analysis
Volume 18: Performance Measurement and Management Control: Measuring and Rewarding Performance
Volume 19: Managerial Attitudes Toward a Stakeholder Prominence within a Southeast Asia Context
Volume 20: Performance Measurement and Management Control: Innovative Concepts and Practices
Volume 21: Reputation Building, Website Disclosure and the Case of Intellectual Capital
Volume 22: Achieving Global Convergence of Financial Reporting Standards: Implications from the South Pacific Region
Volume 23: Globalization and Contextual Factors in Accounting: The Case of Germany
Volume 24: An Organizational Learning Approach to Process Innovations: The Extent and Scope of Diffusion and Adoption in Management Accounting Systems
Volume 25: Performance Measurement and Management Control: Global Issues
Volume 26: Accounting and Control for Sustainability
Volume 27: Intellectual Capital and Public Sector Performance
Volume 28: Performance Measurement and Management Control - Behavioral Implications and Human Actions
Volume 29: Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China
Volume 30: Sustainability Disclosure: State of the Art and New Directions
Volume 31: Performance Measurement and Management Control
Volume 32: Servitization Strategy and Managerial Control Volume

Title Page

Studies in Managerial and Financial Accounting Volume 33

Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research

Edited by

Marc J. Epstein

Rice University (retired), USA

Frank H. M. Verbeeten

University of Amsterdam, The Netherlands

Sally K. Widener

Clemson University, USA

United Kingdom – North America – Japan India – Malaysia – China

Copyright Page

Emerald Publishing Limited

Howard House, Wagon Lane, Bingley BD16 1WA, UK

First edition 2018

Copyright © 2018 Emerald Publishing Limited

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British Library Cataloguing in Publication Data

A catalogue record for this book is available from the British Library

ISBN: 978-1-78756-470-1 (Print)

ISBN: 978-1-78756-469-5 (Online)

ISBN: 978-1-78756-471-8 (Epub)

ISN: 1479-3512 (Series)

Contents

Preface vii
List of Contributors ix
PART I: CRITICAL MANAGEMENT CHALLENGES OF PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL
Chapter 1 Performance Measurement and Management Control: Challenges for Applications and Research in New Settings
Marc J. Epstein 3
PART II: PERFORMANCE MEASUREMENT INSTRUMENTS AND MANAGEMENT CONTROLS
Chapter 2 Do the Motives for Adoption of the Balanced Scorecard Affect its Development and Use?
Paula M. G. van Veen-Dirks and Anne M. Lillis 15
Chapter 3 Internal Controls, Decentralization, and Performance
Antonio Davila, Mahendra Gupta and Richard J. Palmer 39
Chapter 4 Strategy and Organizational Performance: The Role of Risk Management System Development
Darja Peljhan, Danijela Miloš Sprcˇi´c and Mojca Marc 65
Chapter 5 Integrated Reporting and Sustainability Reporting: A Global Assessment
Belverd E. Needles Jr., Marian Powers, Mark L. Frigo and Anton Shigaev 93
Chapter 6 The Role of Business Intelligence in the Production, Transmission, and Reception of Performance Measures: A Case Study
Andrea Nespeca and Maria Serena Chiucchi 121
Chapter 7 Controller Roles: Scale Development and Validation
Sebastian P. L. Fourné, Daniel Guessow and Utz Schäffer 143
PART III: PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL: SPECIFIC SETTINGS
Chapter 8 Managerial Control Systems in Family Business: State of the Art
Lucrezia Songini, Chiara Morelli and Paola Vola 193
Chapter 9 Accounting for the Construction of Research Quality in Australia’s Research Assessment Exercise
Ann Martin-Sardesai and James Guthrie 221
Chapter 10 Performance Measurement in Health Care: The Case of Best/Worst Performers Through Administrative Data
Afsaneh Roshanghalb, Cristina Mazzali, Emanuele Lettieri and Anna Maria Paganoni 243

Preface

In 2001, a group of researchers gathered for the first time in Nice, France to focus discussion on performance measurement and management control. Following the success of that conference, subsequent conferences were organized in 2003, 2005, 2007, 2009, 2011, 2013, 2015, and 2017. This volume contains some of the exemplary papers that were presented at the ninth conference (from September 13 to September 15, 2017), which was held in Nice, France (among several people, this conference is known as “the Nice conference” rather than by its official name).

The conference has relied heavily on EIASM, specifically on Graziella Michelante and Caroline Vander Elst, for organization and management; their enthusiastic participation and excellent work has been critical to the success of the conference. In addition, the conference has been made possible by the generous financial support of CIMA.

About 160 papers were submitted to the eighth conference. Thus, the competition to make a presentation at the conference was quite high; eventually, 115 papers were selected for presentations. In total, 138 participants from 29 countries were present at the conference. Among the countries with the most participants were Germany (16 participants), the United States (14), and Finland (11). However, there were representatives from each continent, including Canada (North America), Brazil and Chile (South America), Italy, Austria, France and the United Kingdom (Europe), Australia and New Zealand (Oceania), China and Japan (Asia), and Morocco (Africa).

At authors’ request, papers accepted for the conference could also be considered for publication in this volume. This generated far more high-quality submissions than we could fit in this book; therefore, another competitive selection was required. In the end, we invited the authors of nine papers to submit their papers for the book. In addition, there were two plenary sessions at this conference by Marc J. Epstein and Sally Widener; the paper by Marc J. Epstein is also included in this volume.

Collectively, the papers in this book draw on different theoretical frameworks and research methods, discuss a representative set of topics, and are based on different research settings. Papers included in this book are from both “emerging scholars” as well as from “recognized scholars.” The book includes several papers on “established topics” such as performance measurement and (configurations of) control systems, both in a profit as well as in a non-profit setting. The book also includes papers on upcoming topics such as integrated reporting and business intelligence. The contents of this book represent a collection of leading research in management control and performance measurement and provide a significant contribution to the growing literature in the area.

Finally, we want to thank all of the speakers and participants at the conference. Their attendance and enthusiastic participation has made the conference an enjoyable learning experience, with lots of interactions and opportunities for new scholars for participation in an established research community. We are hopeful that this book will contribute to the continuing search for understanding and development in performance measurement and management control, and provide guidance for both academic researchers and managers as they work toward improving organizations.

Marc J. Epstein

Frank H. M. Verbeeten

Sally K. Widener

Editors

List of Contributors

Maria Serena Chiucchi Department of Management, Università Politecnica delle Marche, Italy
Antonio Davila IESE Business School, University of Navarra, Spain
Marc J. Epstein Formerly Jones Graduate School of Business, Rice University, USA
Sebastian P. L. Fourné Lazaridis School of Business and Economics, Wilfrid Laurier University, Canada
Mark L. Frigo Center for Strategy, Execution, and Valuation, DePaul University, USA
Daniel Guessow Institute of Management Accounting and Control, WHU – Otto Beisheim School of Management, Germany
Mahendra Gupta Olin School of Business, Washington University in St. Louis, USA
James Guthrie Department of Accounting and Corporate Governance, Macquarie University, Australia
Anne M. Lillis Department of Accounting, University of Melbourne, Australia
Emanuele Lettieri Department of Management, Economics and Industrial Engineering, Politecnico di Milano, Italy
Mojca Marc Faculty of Economics, University of Ljubljana, Slovenia
Ann Martin-Sardesai School of Business and Law, Central Queensland University, Australia
Cristina Mazzali Department of Management, Economics and Industrial Engineering, Politecnico di Milano, Italy
Chiara Morelli Department of Economics and Business, University of Eastern Piedmont, Italy
Belverd E. Needles Jr. School of Accountancy, DePaul University, USA
Andrea Nespeca Department of Management, Università Politecnica delle Marche, Italy
Anna Maria Paganoni Department of Mathematics, Politecnico di Milano, Italy
Richard J. Palmer Harrison College of Business, Southeast Missouri State University, USA
Darja Peljhan Faculty of Economics, University of Ljubljana, Slovenia
Marian Powers Kellogg Graduate School of Management, Northwestern University, USA
Afsaneh Roshanghalb Department of Management, Economics and Industrial Engineering, Politecnico di Milano, Italy
Utz Schäffer Institute of Management Accounting and Control, WHU – Otto Beisheim School of Management, Germany
Lucrezia Songini Department of Economics and Business, University of Eastern Piedmont, Italy
Danijela Miloš Sprcˇic´ Faculty of Economics, University of Zagreb, Croatia
Anton Shigaev Institute of Management, Economics and Finance, Kazan Federal University, Russia
Paula M. G. Van Veen-Dirks Department of Accounting, University of Groningen, The Netherlands
Paola Vola Department of Economics and Business, University of Eastern Piedmont, Italy