Management Control Systems: Performance Measurement, Evaluation and Incentives - Softcover

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Management control systems (MCSs) is a complex and multidimensional subject, which is comprehensively and clearly addressed by this new book.  It assumes a basic level of knowledge of management accounting, but it is suitable for upper level undergraduates who have taken a prior management accounting course, as well as for postgraduates and practising professionals.

Features and benefits

• Combination of an extensive set of case studies, text and real-life examples creates a balanced picture of the concepts, theories and issues surrounding the subject and equips students with the requisite skills to apply them to specific decision-making situations that managers face.
• Case study selection includes many Harvard Business School cases, as well as a range of original cases covering businesses in Europe, the USA and beyond.
• Coverage of the latest management control-related tools and techniques, such as EVA™ and Balanced Scorecard.
• Inclusion of findings of empirical research on the effectiveness of MCS design within different organizational settings provides a solid foundation to the subject.
• Greater emphasis on management control in the context of strategy and planning offers students the opportunity to develop their analytical skills in this area.
• Focus on the use and effects of 'financial results controls' which dominate at managerial levels in all but the smallest organizations. It also provides a broad treatment of alternative management controls that puts the financially-oriented controls into the proper perspective.

The authors

Professor Kenneth A. Merchant is the current holder of the Deloitte & Touche LLP Chair of Accountancy at the University of Southern California. He is an experienced teacher, consultant and the author of seven books.