New Public Management (NPM) has been guiding public sector reform for about 25 years now. Its position on the design of effective management control structures rests on three key ideas: (1) performance improvement requires a results-oriented culture that emphasizes outcomes rather than inputs or...

We study the use of performance measurement systems in the public sector. We hypothesize that the way in which these systems are being used affects organizational performance, and that these performance effects depend on contractibility. Contractibility encompasses clarity of goals, the ability...

Both control and creativity are important drivers of organizational success. However, often they are regarded as conflicting organizational aspects with differing aims. We use the Levers of Control (LoC) framework to examine the relationships between a system of controls, empowerment, and...

This volume contains exemplary papers that were presented at the 2017 Conference on Performance Measurement and Management Control in Nice, France, by researchers in the field from North America, South America, Africa, Europe, and Asia.This book represents a collection of innovative research in...

Volume 31 of Studies in managerial and financial accounting (SMFA) covers contemporary issues in performance measurement and management control.These papers are taken from 8th Conference on performance measurement and management control 2015. The topic of this edition is contemporary issues in...

Front Cover -- Performance Measurement and Management Control: Contemporary Issues -- Copyright Page -- Contents -- List of Contributors -- Preface -- Part I: Critical Management Challenges of Performance Measurement and Management Control -- Breakthrough Innovation: The Critical Role of...

We examine the effect of corporate governance on both CEO compensation and several financial performance indicators in a sample of Dutch hospitals. In a series of pooled regressions, we find evidence that supports earlier findings in the literature. For instance, our results indicate that the...