Management Control Systems
A management control system (MCS) is a system which gathers and uses information to evaluate the performance of different organizational resources like human, physical, financial and also the organization as a whole in light of the organizational strategies pursued.
Management control systems are tools to aid management for steering an organization toward its strategic objectives and competitive advantage. Management controls are only one of the tools which managers use in implementing desired strategies. However strategies get implemented through management controls, organizational structure, human resources management and culture
As the market-leading text for Management Control and performance measurement, this book will give you a thorough understanding of core concepts and key topics. Including a wide range of international case studies and real life examples means this is the ideal guide for understanding complex topics and bringing this subject to life.With its unique range of case studies, real life examples and comprehensive coverage of the latest management control-related tools and techniques, Management Control Systems is the ideal guide to this complex and multidimensional subject for upper level undergraduates, postgraduates and practising professionals.This popular and well-regarded text employs a wide range of international case studies and real life examples to explore management control tools and techniques. With a unique blend of technique, theory and practice, Management Control Systems is the ideal guide to this complex and fascinating subject.
New to this edition:·
Many new cases, including shorter cases for class or workshop use, and several other revised cases·
Recent theory and literature is fully updated and integrated throughout the text·
Revised and updated coverage of Sarbanes-Oxley, as well as similar regulatory movements in other countries·
Expanded discussion of the similarities and differences between management control and internal control, as well as of Enterprise Risk Management·
Coverage of changes to the incentive system since the 2008-2009 financial crisis and subsequent economic recession·
New corporate governance coverage·
Revised and updated discussion of balanced scorecards and non-financial measures of performance·
Updated discussion and examples on ethics
The book gives an extensive walk-through of the MCS together with a vast number of real world situations. The descriptions of situations from the cooperate world helps to set the theory in context and provide food-for-thoughts how to use the theory, including implications. In addition, the book structure promote a gradual build-up of the knowledge where the chapters becomes interconnected.It is not an easy reading to acquire the proper level of knowledge but surely worth the effort!
Kenneth Merchant, Management Control Systems, Pearson Education Limited, 2017.
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