Modern management control systems : text and cases

Kenneth A. Merchant

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Accounting and Organizational Management Accounting Theory and Financial Reporting Corporate Governance and Management

Abstract

I. THE CONTROL FUNCTION OF MANAGEMENT. 1. Management and Control. II. CONTROL ALTERNATIVES AND THEIR EFFECTS. 2. Action Controls. 3. Results Controls. 4. Personnel and Cultural Controls. 5. Control Tightness (or Looseness). 6. Direct and Indirect Control System Costs. 7. Designing and Evaluating Control Systems. III. FINANCIAL RESULTS CONTROL SYSTEMS. 8. Financial Responsibility Centers. 9. Planning and Budgeting Systems. 10. Financial Performance Targets. 11. Performance-Dependent Rewards (and Punishments). IV. COMMON PROBLEM AREAS IN FINANCIAL-RESULTS-CONTROL. 12. Accounting Performance Measures and the Myopia Problem. 13. Limitations of ROI-Type Performance Measures. 14. Using Financial Results Controls on the Presence of Uncontrollable Factors. 15. The Transfer Pricing Problem. V. IMPORTANT CONTROL ROLES AND ETHICAL ISSUES. 16. Controllers, Auditors, and Boards of Directors. 17. Management Control-Related Ethical Issues and Analyses. VI. SIGNIFICANT SITUATIONAL INFLUENCES ON MANAGEMENT CONTROL SYSTEMS. 18. Influences of Uncertainty/Programmability, Diversification Strategy, and Business Strategy on MCSs. 19. Control in International and Multinational Corporations. 20. Control in Not-for-Profit Organizations.

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