Prelims

Half Title Page

Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research

Series Page

Studies in Managerial and Financial Accounting

Series Editor: Anne M. Farrell

Recent Volumes:

Title Page

Studies in Managerial and Financial Accounting Volume 33

Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research

Edited by

Marc J. Epstein

Rice University (retired), USA

Frank H. M. Verbeeten

University of Amsterdam, The Netherlands

Sally K. Widener

Clemson University, USA

United Kingdom – North America – Japan India – Malaysia – China

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Emerald Publishing Limited

Howard House, Wagon Lane, Bingley BD16 1WA, UK

First edition 2018

Copyright © 2018 Emerald Publishing Limited

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British Library Cataloguing in Publication Data

A catalogue record for this book is available from the British Library

ISBN: 978-1-78756-470-1 (Print)

ISBN: 978-1-78756-469-5 (Online)

ISBN: 978-1-78756-471-8 (Epub)

ISN: 1479-3512 (Series)

Contents

Preface

In 2001, a group of researchers gathered for the first time in Nice, France to focus discussion on performance measurement and management control. Following the success of that conference, subsequent conferences were organized in 2003, 2005, 2007, 2009, 2011, 2013, 2015, and 2017. This volume contains some of the exemplary papers that were presented at the ninth conference (from September 13 to September 15, 2017), which was held in Nice, France (among several people, this conference is known as “the Nice conference” rather than by its official name).

The conference has relied heavily on EIASM, specifically on Graziella Michelante and Caroline Vander Elst, for organization and management; their enthusiastic participation and excellent work has been critical to the success of the conference. In addition, the conference has been made possible by the generous financial support of CIMA.

About 160 papers were submitted to the eighth conference. Thus, the competition to make a presentation at the conference was quite high; eventually, 115 papers were selected for presentations. In total, 138 participants from 29 countries were present at the conference. Among the countries with the most participants were Germany (16 participants), the United States (14), and Finland (11). However, there were representatives from each continent, including Canada (North America), Brazil and Chile (South America), Italy, Austria, France and the United Kingdom (Europe), Australia and New Zealand (Oceania), China and Japan (Asia), and Morocco (Africa).

At authors’ request, papers accepted for the conference could also be considered for publication in this volume. This generated far more high-quality submissions than we could fit in this book; therefore, another competitive selection was required. In the end, we invited the authors of nine papers to submit their papers for the book. In addition, there were two plenary sessions at this conference by Marc J. Epstein and Sally Widener; the paper by Marc J. Epstein is also included in this volume.

Collectively, the papers in this book draw on different theoretical frameworks and research methods, discuss a representative set of topics, and are based on different research settings. Papers included in this book are from both “emerging scholars” as well as from “recognized scholars.” The book includes several papers on “established topics” such as performance measurement and (configurations of) control systems, both in a profit as well as in a non-profit setting. The book also includes papers on upcoming topics such as integrated reporting and business intelligence. The contents of this book represent a collection of leading research in management control and performance measurement and provide a significant contribution to the growing literature in the area.

Finally, we want to thank all of the speakers and participants at the conference. Their attendance and enthusiastic participation has made the conference an enjoyable learning experience, with lots of interactions and opportunities for new scholars for participation in an established research community. We are hopeful that this book will contribute to the continuing search for understanding and development in performance measurement and management control, and provide guidance for both academic researchers and managers as they work toward improving organizations.

Marc J. Epstein

Frank H. M. Verbeeten

Sally K. Widener

Editors

List of Contributors