[Advances in Management Accounting] Advances in Management Accounting Volume 20 || Value-Based Performance Management

✍ Scribed by Epstein, Marc J.; Lee, John Y.

• Book ID: 125834801
• Publisher: Emerald Group Publishing Limited
• Year: 2012
• Tongue: English
• Weight: 804 KB
• Edition: 1
• Volume: 10.1108/S1474-7871(2012)20
• Category: Article
• ISBN: 1780527551
• ISSN: 1474-7871
• DOI: 10.1108/S1474-7871(2012)0000020014

✦ Synopsis

Featured in Volume 20 are articles on: information overload and multiple constituency values related to environmental and social disclosures; the extent to which product life cycle cost analysis, customer involvement and cost management contribute to the competitive advantage of firms; the development of sustainable practices in complex organizations; how the cost performance of defense contracts varies among the U.S. Air Force, Army, Navy, and the Department of Defense (DoD) and among five major defense contractors; and, whether the use of both financial and nonfinancial measures by top managers in their evaluations influences middle-level managers' evaluations of their subordinates when the balanced scorecards are used. This title also features articles on: an analytical and structural insight into the implementation and application of PMMS; the process by which a reliance on budget to evaluate employee performance affects the job satisfaction and performance; the issue of the difficulty in the operationalization of value-based management and the Balanced Scorecard in actual practice; the effect of incentivizing both outcome and driver measures of strategic performance measurement systems (SPMS) on middle managers' proactivity in influencing the strategy formulation process; and, the factors that influence the design of the control arrangements involving non-strategic IT support services.