Performance measurement and management control : global issues / edited by Antonio Davila, Marc J. Epstein, Jean-François Manzoni.

Preface / Antonio Davila, Marc J. Epstein, Jean-François Manzoni -- Governing globally : convergence, differentiation, or bridging / Marc J. Epstein -- Building and nurturing a high-performance--high-integrity corporate culture / Jean-François Manzoni -- New trends in performance measurement and management control / Antonio Davila -- The impact of AMT firm characteristics on innovative costing techniques and non-financial measures of performance / Franco Cescon -- Toward a model of performance measurement of output based on the theory of constraints / Thierry Hirtz, Pierre Guernaccini -- Challenges in energy efficiency performance measurement in the process industry / Tuija Virtanen, Mari Tuomaala, Emilia Pentti -- Building of a network and the construction of controls / Andrei Mineev -- The role of management control systems on inter-organisational efficiency : an analysis of export performance / Raquel Florez, Juan M. Ramon, Maria Velez, Maria Concepcion Alvarez-Dardet, Pedro Araujo, Jose M. Sanchez -- Determinants of the implementation and long-term use of interorganizational cost management tools : an experimental investigation / Jan O. Piontkowski, Andreas Hoffjan, Maik Lachmann, Lukas D. Schuchardt -- Are performance-dependent rewards a viable tool to assure managers' commitment toward firms' goals about risk management? / Selena Aureli, Federica Salvatori -- Enterprise risk management and performance improvement : a study with Brazilian nonfinancial firms / Rodrigo Silva De Souza, Sônia Maria Da Silva Gomes, Adriano Leal Bruni, Gilca Garcia De Oliveira, Márcio Santos Sampaio, Juliano Almeida De Faria -- Subjective weighting under organisational interdependence conditions : an experimental investigation / Daniela Ruggeri -- Buy one, get one free : benefits of following the controllability principle for intrinsic motivation? / Jennifer Kunz, Stefan Linder -- Does the reliance on nonfinancial measures for performance evaluation enhance managers' perceptions of procedural fairness? / Jane Q. He, Chong M. Lau -- Control of directors' compensation in Spanish companies : corporate governance and firm performance / Elena Merino, Montserrat Manzaneque, Regino Banegas -- Changes in performance measurement and evaluation systems as institutional processes : the case of an Italian teaching hospital / Antonio Leotta, Daniela Ruggeri -- Accounting information and performance measurement in a nonprofit organization / Luís Francisco, Maria-Ceu Alves.

Over the years, the performance measurement and management control conference has grown in number of participants, quality of presentations and reputation, and has attracted leading researchers in the field from North and South America, Europe, Asia, Australia, and Africa. The 2011 theme was directed at global issues, and included the significant challenges of managing and measuring performance within and across different organizational and geographical boundaries, using theoretical, empirical, analytical, experimental, and case-based research to address these topics. In addition to the three plenary sessions, this volume contains some of the exemplary papers that were presented at the 2011 conference; representing a collection of leading research in management control and performance measurement and providing a significant contribution to the growing literature in the area. The editors hope this book will continue the search for additional understanding and development in performance measurement and management control, and provide guidance for both academic researchers and managers as they work toward improving organizations.

Preface / Antonio Davila, Marc J. Epstein, Jean-François Manzoni -- Governing globally : convergence, differentiation, or bridging / Marc J. Epstein -- Building and nurturing a high-performance--high-integrity corporate culture / Jean-François Manzoni -- New trends in performance measurement and management control / Antonio Davila -- The impact of AMT firm characteristics on innovative costing techniques and non-financial measures of performance / Franco Cescon -- Toward a model of performance measurement of output based on the theory of constraints / Thierry Hirtz, Pierre Guernaccini -- Challenges in energy efficiency performance measurement in the process industry / Tuija Virtanen, Mari Tuomaala, Emilia Pentti -- Building of a network and the construction of controls / Andrei Mineev -- The role of management control systems on inter-organisational efficiency : an analysis of export performance / Raquel Florez, Juan M. Ramon, Maria Velez, Maria Concepcion Alvarez-Dardet, Pedro Araujo, ...