Barbara E. Weissenberger Recommends “Management Control Systems: Performance Measurement, Evaluation, and Incentives” by Kenneth A. Merchant and Wim A. Van der Stede

2019 ◽  
pp. 153-155
Author(s):  
Barbara E. Weissenberger
Keyword(s):  
Performance Measurement ◽  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Measurement Evaluation

scholarly journals Management Control Systems and Its Effect on Performance

2018 ◽  
Vol 19 (1) ◽  
pp. 19
Author(s):  
Agung Praptapa
Keyword(s):  
Local Government ◽  
Water Supply ◽  
Performance Measurement ◽  
Control Systems ◽  
Quantitative Research ◽  
Analysis Data ◽  
Management Control ◽  
Management Control Systems ◽  
Measurement Tool ◽  
Balance Scorecard

This paper discusses how Management Control Systems is used to control performance in local government owned companies in Indonesia. Performance becomes important and unique in local government owned companies since those companies are not only targeted by profit but they also have responsibilities for social function. This study focuses on performance control in water supply companies as typical local government owned company in Indonesia. Balance Scorecard is chosen as the performance measurement tool in all water supply companies in Indonesia. This research applies quantitative research in order to analyze cause effect relationship between variables by using Multiple Regression Analysis. Data is collected through survey by using questionnaires. The respondents were the managerial team and employees of local government owned companies in Indonesia. The results show that four perspectives of Balance Scorecard are modified into four types of performance i.e. financial, service, operational, and human resource performance. This performance measurement is used to control people in achieving targeted performance. Moreover, this performance measurement becomes an important part of management control systems. This research also discovers that management control systems is effective to influence performance, even when some interventions exist.

scholarly journals The diffusion of management control systems in Italy: A comparison between family and non-family firms

2016 ◽  
Vol 13 (4) ◽  
pp. 165-172 ◽  
Author(s):  
Laura Broccardo ◽  
Francesca Culasso ◽  
Elisa Giacosa ◽  
Elisa Truant
Keyword(s):  
Strategic Planning ◽  
Performance Measurement ◽  
Control Systems ◽  
Family Firms ◽  
Small And Medium Enterprises ◽  
Management Control ◽  
Management Control Systems ◽  
Measurement Systems ◽  
Planning And Management ◽  
Performance Measurement Systems

The current economic crisis has accentuated the purchasing power loss and the decrease of companies’ profitability; so, the strategic planning and management control systems become needful because they provide managers the tools to drive the whole organization towards established goals. For this reason, the research is focused on the use and the diffusion of advanced management control systems within a sample of Italian companies, both family firms (FFs) and non-family firms (NFFs). The research aims at investigating the diffusion of performance measurement systems within the sample of Italian FFs and NFFs and at analysing which kind of advanced managerial tools are more widespread. The research has been conducted using the method of questionnaire in order to photograph the state of the art in a significant number of Italian firms. The expected outcomes are that the most developed strategic planning and management control systems are still not widespread within the sample of small and medium enterprises. In addition, we also suppose that performance measurement systems are more widespread in NFFs than in FFs due to the significant presence of the family in company’s running and a related lower power of managers.

Management control systems and research management in universities

2015 ◽  
Vol 28 (7) ◽  
pp. 1018-1046 ◽  
Author(s):  
Gloria Agyemang ◽  
Jane Broadbent
Keyword(s):  
Performance Measurement ◽  
Control Systems ◽  
Management Control ◽  
Research Management ◽  
Management Control Systems ◽  
Research Assessment ◽  
Content Type ◽  
Measurement Systems ◽  
Internal Management ◽  
Performance Measurement Systems

Purpose – The purpose of this paper is to examine the management control systems developed by universities and groups within them, to manage research within UK University Business and Management Schools. Specifically, the paper analyses how universities develop their internal management control systems in response to an externally imposed regulatory system. It also provides an agenda for future research. Design/methodology/approach – The paper uses a middle range approach to consider the UK Research Excellence Framework (REF) and the previous Research Assessment Exercises. It uses the language provided by a number of conceptual frames to analyse insights from the lived experience, and builds on previous literature that has recognised the perverse outcomes of such performance measurement systems. Findings – The study finds that the internal management control systems developed by academics themselves amplify the controls imposed by the REF. These internal control systems are accepted by some academics although they encourage a movement away from previously held academic values. Originality/value – This study contributes to debates about the dysfunctional impacts of the use of performance measures to manage research. Its originality lies in explaining that the management control systems developed to resist the imposition of external performance measurement systems may lead to symbolic violence where participants become involved with their own subjugation.

scholarly journals PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DALAM MEMPERKUAT HUBUNGAN SISTEM PENGENDALIAN MANAJEMEN DENGAN PENCAPAIAN KINERJA PERUSAHAAN: SUATU TELAAH KEPUSTAKAAN

2014 ◽  
Vol 2 (3) ◽  
pp. 486
Author(s):  
Karsam Karsam ◽  
Ruth Leli Ravita Manurung
Keyword(s):  
Control System ◽  
Performance Measurement ◽  
Control Systems ◽  
Management Control ◽  
Management Control Systems ◽  
Management Control System ◽  
Performance Achievement ◽  
And Control ◽  
Measurement And Control ◽  
The Relationship

Management control system is one tool to implement strategies that can motivate all members of the organization to be able to achieve the goal. One of the important characteristics in applying management control system is the application of accountancy accounting. Accountability is based on the idea that a manager must be held accountable for his own achievements and achievements of his subordinates. Performance measurement and control systems are tools used by managers that are effective in achieving the expected goals and strategies. Thus the implementation of accountancy accountability will strengthen the relationship between management control systems with performance achievement.

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