The contents of this book represent a collection of leading research in performance measurement and management control and provide a significant contribution to the growing literature in the area.

Performance measurement and management control are critical components of improving organizational performance. But, researchers have historically had little success in determining the specific actions that lead to superior performance. After several decades of research in this area, we have few clear conclusions. But, recently researchers have provided some clarity. Managers and researchers have more carefully collected and analyzed data to better understand the most effective management control and performance measurement mechanisms to drive and measure superior organizational performance....

The previous conference in Nice in 2003 focused on the determination of the specific actions that lead to superior organizational performance. This included the characteristics of superior performance and the identifiable features of management control and performance measurement systems that drive improved performance along with relevant performance measures. But, there are often dysfunctional consequences of the drive for superior organizational performance. Numerous stakeholders are often impacted both positively and negatively by the drive for superior organizational performance. These...

In 2001, we gathered a group of researchers in Nice, France to focus discussion on performance measurement and management control. Following the success of that conference, we held subsequent conferences in 2003, 2005, 2007, and 2009. This volume contains some of the exemplary papers that were presented at the most recent conference. Though the conference has been generally focused on performance measurement and management control and has included presentations on many facets of the topic, each year we have also focused on a particular theme of current interest. This year's theme was directed...

Over the years, the performance measurement and management control conference has grown in number of participants, quality of presentations and reputation, and has attracted leading researchers in the field from North and South America, Europe, Asia, Australia, and Africa. The 2011 theme was directed at global issues, and included the significant challenges of managing and measuring performance within and across different organizational and geographical boundaries, using theoretical, empirical, analytical, experimental, and case-based research to address these topics. In addition to the three...

This new volume contains selected papers that were presented at the 2013 conference on performance measurement and management control focusing on behavioral implications and human actions associated with the use of performance measurement and management control systems. These systems do not work in a vacuum, rather they guide and motivate how people in organizations and markets behave. The intersection between management tools and human action is a central aspect in these research fields. Yet, multiple variables impact the result of certain designs on the behavior of people. The volume...