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
presents issues such as national culture, organizational culture,
strategy, technology, partnerships and joint ventures, and the
presence of other management systems. The editors hope this book
will continue the search for additional understanding and
development in performance measurement and management control, and
provide guidance for both academic researchers and managers as they
work toward improving organizations.
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