The fields of performance measurement and management control have changed dramatically in recent years. Industry has recognized the importance of the implementation and coordination of strategy with organizational structure, management systems, and managerial behavior.
Managers as well as researchers are attempting to find better ways to link performance metrics to strategy through systems like balanced scorecard and shareholder value analysis and to drive improved corporate performance. Researchers are also trying to better understand the drivers of corporate performance, the linkages between them, and how to measure their impacts on profitability. They are examining which of the various performance measurements and management control systems are more or less effective, how they fit with alternative organizational structures and strategies, and the causes of their successes and failures.
This book contains a compendium of some of the excellent papers presented at a workshop on Performance Measurement and Management Control in October 2001. Sponsored by the European Institute for the Advanced Study in Management (EIASM) and held in Nice, France, this workshop attracted about one hundred leading scholars on management control and performance measurement from around the world.
The research presented here provides the latest academic research on how the use of various strategies, structures, and systems impact corporate performance. The papers address this question using a variety of research methods to explain how performance measurement and management control can aid in the implementation of strategy and the evaluation and improvement of organizational performance. The approaches are used in both for-profit and not-for-profit organizations
JAI Press, 2002