Performance Measurement and Management Control

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 stakeholders often include employees, customers, suppliers, the community, and others. Much current research focuses on how organizations and managers can minimize negative internal impacts and externalities and use management control and performance measurement to improve both organizational performance and the impacts on employees and society. This book contains a compendium of some of the excellent papers presented at a workshop on Performance Measurement and Management Control: Improving Organizations and Society in September, 2005 in Nice, France. Sponsored by the European Institute for the Advanced Study in Management (EIASM) and EDHEC School of Management, this workshop attracted leading scholars on management control and performance measurement from around the world. The primary questions addressed at the conference relate to the specific managerial actions that can be taken to drive superior organizational performance and the determination of the most appropriate measures of long term success in organizational performance. Many papers also addressed the social impacts of these actions. The papers in this volume approach these questions using a variety of research methods. Some are more theory based and most include some empirical research including interviews, surveys, and field studies. These methods are used to explain how management control and performance measurement can aid in the implementation of strategy and the improvement of organizational and societal performance. The approaches are used in both for-profit and not-for-profit organizations. The answers are not yet clear. But it is hoped that the papers included in this volume contribute to this growing body of knowledge and lead us to an improved understanding of how to build better organizations and evaluate and understand their performance. This work discusses how superior organizational performance affects employees and society. It is based on a workshop on Performance Measurement & Management Control (Nice, France - Sep 2005). Content includes some empirical research including interviews, surveys, and field studies.