Management Control Systems 4th Edition - Merchant, Kenneth

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Auteur(s) : Merchant, Kenneth - Stede, Wim van der

Editeur : Financial Times Prent.

Langue : Anglais

Parution : 01/05/2017

Format : Moyen, de 350g à 1kg

Nombre de pages : 792

Expédition : 1287

Dimensions : 24.6 x 19.5 x 4.3

ISBN : 9781292110554

Résumé :

This best-selling and market-leading text gives students a thorough understanding of the core concepts and key topics of management control and related performance measurement and incentive systems, processes, and critical trade-offs in their design and use, employing a wide range of international case studies and real life examples.

Biographie:

Kenneth A. Merchantis the Deloitte & Touche LLP Chair of Accountancyat the University of Southern California. He is well-known internationally in the field of management accounting.

Wim A. Van der Stedeis the CIMA Professor of Accounting and Financial Management at the London School of Economics and Political Science. An author and teacher, he brings a European perspective and a wealth of experience to this book.

Sommaire:

• PART I: The Control function of Management
• 1 Management and Control
• PART II: Management Control alternatives and their effects
• 2 Results Controls
• 3 Action, Personnel, and Cultural Controls
• 4 Control System Tightness
• 5 Control System Costs
• 6 Designing and Evaluating Management Control Systems
• PART III: Financial Results Control Systems
• 7 Financial Responsibility Centers
• 8 Planning and Budgeting
• 9 Incentive Systems
• PART IV: Performance measurement issues and their effects
• 10 Financial Performance Measures and their Effects
• 11 Combinations of Measures and Other Remedies to the Myopia Problem
• 12 Using Financial Results Control in the Presence of Uncontrollable Factors
• PART V: Corporate Governance, Important Control-related roles and Ethics
• 13 Corporate Governance and Boards of Directors
• 14 Controllers and Auditors
• 15 Management Control-Related Ethical Issues and Analyses
• PART VI: Significant Situational influences on management control systems
• 16 Management Control in Non-Profit Organizations
• Index