Management control systems : performance measurement, evaluation, and incentives

Preface -- Acknowledgements -- The control function of management -- Management and control -- Management control alternatives and their effects -- Results controls -- Action, personnel, and cultural controls -- Control system tightness -- Control system costs -- Designing and evaluating management control systems -- Financial results control systems -- Financial responsibility centers -- Planning and budgeting -- Incentive systems -- Performance measurement issues and their effects -- Financial performance measures and their effects -- Remedies to the myopia problem -- Using financial results controls in the presence of uncontrollable factors -- Corporate governance, important control-related roles, and ethics -- Corporate governance and boards of directors -- Controllers and auditors -- Management control-related ethical issues -- Management control when financial results are not the primary consideration -- Management control in not-for-profit organizations -- Index