Management Control Systems

Autori

Valutazione del libro

Parametri

Maggiori informazioni sul libro

Management control systems (MCSs) is a complex and multidimensional subject, addressed comprehensively in this new book. It assumes a basic knowledge of management accounting, making it suitable for upper-level undergraduates who have completed a prior management accounting course, as well as postgraduates and professionals. The book features an extensive set of case studies, texts, and real-life examples that create a balanced understanding of the concepts, theories, and issues in the field. This equips students with the skills to apply these concepts to specific managerial decision-making situations. The case study selection includes numerous Harvard Business School cases and original cases from businesses in Europe, the USA, and beyond. It covers the latest management control-related tools and techniques, such as EVA and the Balanced Scorecard, while also including empirical research findings on the effectiveness of MCS design in various organizational settings. The emphasis on management control in the context of strategy and planning allows students to enhance their analytical skills in this area. Additionally, the book focuses on the use and effects of financial results controls prevalent at managerial levels in most organizations, providing a broad treatment of alternative management controls to contextualize financially-oriented controls. The authors bring extensive expertise, with Professor Kenneth A. Merchant h