Performance Measurement and Management Control: Innovative Concepts and Practices -- Copyright page -- Contents -- List of contributors -- Preface -- Part I: Innovative Concepts and Practices in Performance Measurement and Management Control -- Chapter 1. The challenge of simultaneously improving social and financial performances: New research results -- The challenges of sustainability implementation -- Making sustainability work -- The new research project and results -- Implications of the research and guidance to managers and researchers -- Sustainability implementation success -- Improving research and practice in corporate sustainability -- Conclusion -- References -- Chapter 2. Motivation through incentives: A cross-disciplinary review of the evidence -- A recent instance of controversy: The debate on goal setting -- Locke and Latham (2009) -- Latham and Locke (2006) -- The self-determination theory perspective -- The economics literature -- A personal summary -- An interesting supporting data point: The Kohlemainen (2010) study -- Note -- References -- Appendix. List of dimensions identified in various studies as autonomy supportive -- Chapter 3. Thoughts on the structure of management systems to encourage creativity and innovation -- 1. Introduction -- 2. Contrasting paradigms -- 3. Creativity research -- 4. Some thoughts on the new view on management accounting and control -- 5. Conclusions -- References -- Part II: Innovation and Management Control -- Chapter 4. The introduction of innovative performance measurement and management control systems: the role of financial investors and their acquired companies -- 1. Introduction -- 2. Theoretical background -- 3. Methodology -- 4. Case study description -- 5. Discussion of results -- 6. Conclusions -- Notes -- Acknowledgments -- References.

Chapter 5. Innovation and performance: some evidence from Italian firms -- Introduction -- Innovation definition -- Literature review -- Hypotheses development -- Data -- Model -- Empirical findings -- Conclusions -- Acknowledgments -- References -- Appendix A. Pavitt's taxonomy -- Chapter 6. The interaction between information and trust in the control of transactional relationships: theoretical perspectives and empirical support -- Introduction -- The theoretical perspectives of management control in inter-firm transactional relationships -- Case study -- Case discussion -- Conclusions and future directions -- Notes -- References -- Chapter 7. Should rolling forecasts replace budgets in uncertain environmentsquest -- Introduction -- Literature and research focus -- Survey and qualitative interview method -- Results -- Discussion and conclusion -- References -- Part III: Innovation and Performance Measurement -- Chapter 8. Strategy and integrated financial ratio performance measures: A longitudinal multi-country study of high performance companies -- Introduction -- Previous research -- Research questions -- Empirical sample -- Methodology -- Findings -- Conclusion -- Limitations and future research -- References -- Appendix A. Expanded view of financial performance objectives -- Appendix B. Components of the financial performance scorecard -- Appendix C. Formulas for ratio computations in the financial performance scorecard -- Appendix D. MSCI Index - 2008 Composition -- Appendix E. HPC by 10-year period, country, and industry (industries identified in Appendix D) -- Chapter 9. Performance measurement in strategic changes -- Introduction -- Background -- Framework building for performance measurement in strategic changes -- The performance measurement system -- The validity of performance measurement system: A web-mail survey -- Discussion.

Conclusions -- Acknowledgments -- References -- Chapter 10. Nonfinancial performance measures: How do they affect fairness of performance evaluation proceduresquest -- Introduction -- Hypothesis development -- Method -- Results -- Conclusion -- References -- Chapter 11. The relation between executive time orientation and performance measurement -- Introduction -- Theoretical framework -- Methods -- Results -- Conclusions -- Notes -- Acknowledgments -- References -- Part IV: Balanced Scorecard and Performance Measurement System Adoption -- Chapter 12. Performance consequences of balanced scorecard adoptions: Claim for large-scale evidence and propositions for future research -- 1. Introduction -- 2. Literature review -- 3. Recommendations for demonstrating BSC outcomes in a large-scale setting -- 4. Conclusions -- Acknowledgment -- References -- Chapter 13. The importance of balanced scorecards in hospitals -- Introduction -- The balanced scorecard in healthcare organizations -- Method -- Results -- Discussion -- Conclusion -- Notes -- References -- Appendix A. Factor analysis -- Appendix B. Comparison of the means -- Chapter 14. Aligning strategy and performance measurement systems in the service sector companies: The Greek example -- 1. Introduction -- 2. Literature review and hypotheses development -- 3. Research design and data collection -- 4. Value-based categorization of MCS -- 5. Empirical results: Performance implications of the choice of MCS -- 6. Performance measurement systems and business strategy -- 7. Performance measurement systems and performance in strategy implementation -- 8. Conclusion, limitations, and directions for future research -- Notes -- References -- Appendix. Abbreviated research questions -- Part V: Providing Information for Decision Making.

Chapter 15. Management accounting and information technology - some empirical evidence -- Introduction -- Literature review -- Methodology and hypotheses formulation -- Measurement of variables -- Survey -- Case studies -- Analysis and discussion of results -- Concluding remarks -- Notes -- Acknowledgment -- References -- Chapter 16. The diffusion of management accounting systems in manufacturing companies: an empirical analysis of Italian firms -- Introduction1 -- Literature review -- Methodology -- Findings -- Conclusions and outlook -- Notes -- Acknowledgments -- References -- Appendix A -- Chapter 17. The impact of firm characteristics on ABC systems: a Greek-based empirical analysis -- Introduction -- Literature review -- Hypotheses development -- Research methodology -- Research findings -- Conclusion and discussion -- References.