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Management Control Systems:
Performance Measurement, Evaluation and Incentives
Third Edition
Kenneth A. Merchant and Wim A. Van der Stede
If this book were fiction, I would refer to it as a real page-turner.
Eddy Vaassen, University of Maastricht
This popular and well-regarded text employs a wide range of international case studies and real life examples to explore management control tools and techniques. With a unique blend of technique, theory and practice, Management Control Systems is the ideal guide to this complex and fascinating subject.
New to this edition:
· Many new cases, including shorter cases for class or workshop use, and several other revised cases
· Recent theory and literature is fully updated and integrated throughout the text
· Revised and updated coverage of Sarbanes-Oxley, as well as similar regulatory movements in other countries
· Expanded discussion of the similarities and differences between management control and internal control, as well as of Enterprise Risk Management
· Coverage of changes to the incentive system since the 2008-2009 financial crisis and subsequent economic recession
· New corporate governance coverage
· Revised and updated discussion of balanced scorecards and non-financial measures of performance
· Updated discussion and examples on ethics
Resources for Lecturers:
Kenneth A. Merchant is the Deloitte & Touche LLP Chair of Accountancy at the University of Southern California. He is well-known internationally in the field of management accounting and is a part-time research professor at the University of Maastricht.
Wim A. Van der Stede is Professor of Management Accounting at the London School of Economics and Political Science. An author and teacher, he brings a European perspective and a wealth of experience to this book.
Management Control Systems
Performance Measurement, Evaluation and Incentives
Second Edition
Kenneth A. Merchant and Wim A. Van der Stede
With its unique range of international case studies, real-life examples and comprehensive coverage of the latest management control-related tools and techniques, this second edition of Management Control Systems is the ideal guide to this complex and multidimensional subject.
The authors approach management control from an accounting perspective as they discuss issues of performance measurement and evaluation in detail. They also provide a broad perspective on control systems, with a focus on issues such as planning and budgeting systems, internal controls, corporate culture, corporate governance, and ethics. Their unique treatment of the subject is thorough, logical, and easy-to-read, and is perfect for upper level undergraduates, postgraduates and practising professionals.
“If this book were fiction, I would refer to it as a real page-turner.”
Eddy Vaassen, Universityof Maastricht
Features
The authors
Kenneth A. Merchant is the Deloitte & Touche LLP Chair of Accountancy at the University of Southern California. He is well-known internationally in the field of management accounting, and is a part-time research professor at the University of Maastricht.
Wim A. Van der Stede is Professor of Management Accounting at the London School of Economics and Political Science. An author and teacher, he brings a European perspective and a wealth of experience to this book.
Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.
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