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Modern Management Control Systems by Kenneth A. Merchant Pdf
Appropriate for graduate and advanced undergraduate business courses that focus on management control systems. Prerequisite: management accounting. Uses the case study method to teach management control systems. Anyone interested in business management can benefit from the decision-making models and case analyses in this text.
Management Control and Uncertainty by M. Association Pdf
Management Control and Uncertainty recognizes that all control takes place under conditions of uncertainty: it does now, and it always has done. In this edited collection, the contributing authors examine different aspects of management control systems in the modern world whilst paying more explicit attention to the ubiquitous nature of uncertainty
Management Control Theory by A.J. Berry,J. Broadbent,D.T. Otley Pdf
First published in 1998, this volume of readings provides an overview of the development of the study of Management Control theory over the past 35 years. The period encompasses the publication of a major and seminal text by Anthony and Dearden in 1965, which acted as a touchstone in defining the range and scope of management control systems. This laid management control’s foundations in accounting-based mechanisms of control, an element which has been seen as both a strength and a constraint. A good deal of work has followed, providing both a development of the tradition as well as a critique. In this volume we attempt to provide a range of readings which will illustrate the variety of possibilities that are available to researchers, scholars and practitioners in the area. The readings illustrate the view that sees control as goal directed and integrative. They go on to explore the idea of control as adaption, consider its relationship with social structure and survey the effects of the interplay between the organisation and the environment. The essays included are not intended to lead the reader through a well-ordered argument which concludes with a well reasoned view of how management control should be. Instead it seeks to illustrate the many questions which have been posed but not answered and to open up agendas for future research.
Management Accounting and Control Systems by Norman B. Macintosh,Paolo Quattrone Pdf
Management accounting and control deals with administrative devices which organizations use to control their managers and employees. Management accounting systems are a very important part used to motivate, monitor, measure, and sanction, the actions of managers and employees in organizations. Management Accounting and Control Systems 2nd Edition is about the design and working of management accounting and control from an organizational and sociological perspective. It focuses on how control systems are used to influence, motivate, and control what people do in organizations. The second edition of the book takes into account the need for a general update of the content and a change in the structure of the original text, and some of the comments received by the external reviewers
Effective Management Control by Eric G. Flamholtz Pdf
Effective Management Control deals with a critical but relatively neglected and misunderstood aspect of organizational effectiveness: the process of controlling the behavior of people in organizations. The issue of organizational control and the design of an optimal control system is essential for the long term effectiveness of an organization: too little control can lead to confusion and chaos; conversely, too great a degree of control can result in the erosion of innovation and entrepreneurship. This monograph presents a conceptual framework for approaching these issues, and examines the role accounting can play in a successful control system. The author works towards an understanding of the nature, role, elements and functioning of organizational control and control systems in organizations. The book posits and discusses the features of a core control system and its component parts, including: planning, measurement and feedback, evaluation and reward sub-systems. It also discusses the ways in which a core control system operates within a larger organizational structure and culture. The theory is illustrated through its application to a particular case study.
Enterprise Management Control Systems in China by Xianzhi Zhang Pdf
This book provides an exhaustive view of China’s Management Control Systems (MCS), examining the development of theory and practice and presenting a framework that integrates China’s unique enterprise regulations, corporate culture and managerial mindset into management control systems. The work offers detail about the effects of China’s economic reforms on management control in Chinese enterprises and insightful comparisons with Western theory and Western examples. Readers will discover important themes and the evolution of theory in MCS, including discussions of frameworks and the links between management control and economics, management, accounting, cybernetics and system theory. Early chapters explore management control in Chinese enterprises during the period, especially the demands of (guidance, enforcement and external regulation) and the demand for (stakeholders, managers, investors) management control. The work moves on to explore Western management control theory and research, including an examination of the evolution of internal control theory. The author presents detailed perspectives on the elements of management control systems and introduces masterful new ideas and methods through four general control models and ten critical elements in the management control process. A view of management control in various different types of enterprise is presented, from special enterprises and small to medium enterprises to non-profit organizations. The standards for enterprise management control are explored. This work is a valuable practical guide for corporate management teams who wish to develop and execute their own internal control strategies. It will also provide foreign researchers, policy-makers and practitioners with a new perspective on Chinese management control experiences.
Management Control Systems by Frank Hartmann,Kalle Kraus,Göran Nilsson,Vijay Govindarajan,Robert Newton Anthony Pdf
"The fully updated, second edition of Management Control Systems supports students to develop an investigative approach to implementing planning and control systems for strategic success. With strong links between theory and modern real-world practices, the new edition reflects developments in global management and business, plus contemporary design and use of management control systems. Students have access to a wealth of diverse analytical cases, balanced with current content and international examples."--Publisher's description.
Management Control Systems in Complex Settings: Emerging Research and Opportunities by Zanin, Filippo,Comuzzi, Eugenio,Costantini, Antonio Pdf
Organizations are constantly creating original initiatives, product lines, or implementing new workflows to remain competitive in the contemporary business world. Employing optimum methods for efficient performance and timely completion of tasks is vital to the success of a business. Management Control Systems in Complex Settings: Emerging Research and Opportunities is a noteworthy reference work for the latest academic research on business management and the complexity involved in decision-making, direction, measurement, and the evaluation of a company. Containing broad commentary on an assortment of relevant views and issues, such as customer loyalty and reputation, effective manufacturing processes, and strategic issues in complex firms, this book is optimally intended for business professionals, managers, and aspiring entrepreneurs as well as students and academics looking for groundbreaking analysis on the Three Vs model of inventory management and value creation.
MANAGEMENT CONTROL SYSTEMS : PRINCIPLES AND PRACTICES, SECOND EDITION by DAS, SUBHASH CHANDRA Pdf
This compact and concise textbook, in its second edition, gives clear analyses of the principles and practices of management control systems being practised by the companies all over the world. Divided into seven sections, the book explains various approaches and designs of management control system. It then moves on to give a detailed description of key success variables as control indicators and explains goals, strategies and organization for adaptive control, divisional autonomy and responsibility. While describing the management tools and processes, the book explains in detail, the strategic planning and programming processes, budgeting and budgetary control, standard costing and variance analysis, transfer pricing, reward system and management control of operations. The new edition is thoroughly updated and a new chapter on Managerial Decision-Making is added to it. The chapter is added to demonstrate with examples how managerial decisions are taken by the organizations as a part of management control exercise by the application of marginal costing techniques. Primarily intended for the postgraduate students of management, the book can be equally beneficial for the commerce students, researchers, accounts professionals, and corporate policy and decision makers.
Management Control Systems by Robert Newton Anthony,Vijay Govindarajan Pdf
Management Control Systems helps students to develop the insight and analytical skills required of today's managers. Students uncover how real-world managers design, implement, and use planning and control systems to implement business strategies. The 12th edition builds on the strengths of prior editions by offering a rich diversity of cases balanced with current content and research.
EBOOK: Management Control Systems: European Edition by Robert Anthony,Vijay Govindarajan,Frank Hartmann,Kalle Kraus,Göran Nilsson Pdf
Management Control Systems helps students to develop the insight and analytical skills required of today's managers. Students uncover how real-world managers design, implement and use planning and control systems to implement business strategies. The first European edition is specifically aimed at an international audience and it has been thoroughly updated to include the latest developments in the field.
