The fully updated, second edition of Management Control Systems supports students to develop an investigative approach to implementing planning and control systems for strategic success. With strong links between theory and modern real-world practices, the new edition reflects developments in global management and business, plus contemporary design and use of management control systems. Students have access to a wealth of diverse analytical cases, balanced with current content and international examples. Key features of this new edition include: .Fully revised to incorporate current methods in management control .New chapters on Managers, Human behaviour and Organizations, Risk Management and The controllers - past, present, future. .New coverage of topics such as Risk management, Sustainability, Globalisation and Ethics.". .New end-of-chapter and additional cases that cover chapter topics and provide questions and discussion topics for students to put their knowledge to practice. .Full coverage of current management control systems roles and responsibilities, including controllers, BU-controllers and the CFO .Learning Objectives at the beginning of each chapter provide a structure for students to progress their knowledge from. .Now available with Connect®, including access to a Testbank and 10 case studies that are assignable and autogradable. Available with McGraw Hill Education's Connect®, the well-established online learning platform, which features resources to help faculty and institutions improve student outcomes and course delivery efficiency. Are you a student? Gain easy online access to homework, tests and quizzes with immediate feedback on your progress as well as access to practice materials. Are you an instructor? You can create auto-graded assignments, tests and quizzes. Detailed visual reporting allows you to easily monitor student progress. Explore the updated instructor resources that include an instructor's manual, solutions manual, PowerPoints, glossary and appendices. Frank G.H. Hartmann is a Professor of Accounting at the Nijmegen School of Management, Radboud University. Kalle Kraus is Professor in Accounting at the Stockholm School of Economics. Göran Nilsson is a Senior Lecturer in Management Control at Uppsala University. Robert N. Anthony was the Ross Graham Walker Professor Emeritus of Management Control at Harvard Business School. Vijay Govindarajan is the Coxe Distinguished Professor at Dartmouth's Tuck School of Business and a New York Times and Wall Street Journal Best Selling author.

Contenu

Part 1: Management control systems: managing organizational performance
Chapter 1: Introduction to Management Control Systems
Chapter 2: Mission, Goals and Strategies
Chapter 3: Managers, Human Behaviour and Organizations
Part 2: Management Control Systems: Applying Organizational Architecture
Chapter 4: Responsibility Centres
Chapter 5: Control with Transfer Prices and Shared Service Centres
Chapter 6: Organizational Structure and Cross-Functional Integration
Chapter 7: Management Control Systems and Inter-Organizational Relationships
Part 3: Management Control Systems: The Performance Management Process
Chapter 8: Budgeting and Forecasting
Chapter 9: Financial and Non-Financial Performance Measurement Systems
Chapter 10: Monetary Incentive Systems and Motivation
Chapter 11: Risk Management Systems
Part 4: Management Control Systems: Summary and Outlook
Chapter 12: Control and Controllership: Past, Present, Future