Performance Measurement and Management Control, Volume 14: Superior Organizational Performance (Studies in Managerial and Financial Accounting) (Studies in Managerial and Financial Accounting)

460 Pages·2004·3.26 MB·English

by  Marc J. Epstein

STUDIESINMANAGERIALANDFINANCIALACCOUNTING
VOLUME14
PERFORMANCE
MEASUREMENT AND
MANAGEMENT CONTROL:
SUPERIOR ORGANIZATIONAL
PERFORMANCE
EDITEDBY
MARC J. EPSTEIN
JesseH.JonesGraduateSchoolofManagement,
RiceUniversity,Texas,USA
JEAN-FRANC¸ OIS MANZONI
INSEAD,Fontainebleau,France
2004
Amsterdam–Boston–Heidelberg–London–NewYork–Oxford
Paris–SanDiego–SanFrancisco–Singapore–Sydney–Tokyo
PERFORMANCE MEASUREMENT AND
MANAGEMENT CONTROL: SUPERIOR
ORGANIZATIONAL PERFORMANCE
STUDIES IN MANAGERIAL AND
FINANCIAL ACCOUNTING
Series Editor: Marc J. Epstein
Volume1: SettingtheStandardfortheNewAuditorsReport:AnAnalysisof
AttemptstoInfluencetheAuditingStandardsBoard
Volume2: TheShareholdersUseofCorporateAnnualReports
Volume3: ApplicationsofFuzzyLogicandtheTheoryofEvidenceto
Accounting
Volume4: TheUsefulnessofCorporateAnnualreportstoShareholdersin
Australia,NewZealand,andtheUnitedStates:AnInternational
Comparison
Volume5: APowerControlExchangeFrameworkofAccounting
ApplicationstoManagementControlSystems
Volume6: ThroughputModeling:FinancialInformationUsedbyDecision
Makers
Volume7: ApplicationsofFuzzySetsandtheTheoryofEvidenceto
AccountingII
Volume8: CorporateGovernance,Accountability,andPressurestoPerform:
AnInternationalStudy
Volume9: TheJanuaryEffectandOtherSeasonalAnomalies:ACommon
TheoreticalFramework
Volume10: OrganizationalChangeandDevelopmentinManagerialControl
Systems:ProcessInnovationforInternalAuditingand
ManagementAccounting
Volume11: U.S.IndividualFederalIncomeTaxation:Historical,
ContemporaryandProspectivePolicyIssues
Volume12: PerformanceMeasurementandManagementControl:A
CompendiumofResearch
Volume13: InformationAsymmetry:AUnifyingConceptforFinancialand
ManagerialAccountingTheories.
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CONTENTS
LISTOFCONTRIBUTORS ix
INTRODUCTION xi
PREFACE xiii
PARTI:IMPROVINGORGANIZATIONAL
PERFORMANCE
THEDRIVERSANDMEASURESOFSUCCESSINHIGH
PERFORMANCEORGANIZATIONS
MarcJ.Epstein 3
FROMHIGHPERFORMANCEORGANIZATIONSTOAN
ORGANIZATIONALEXCELLENCEFRAMEWORK
Jean-Franc¸oisManzoni 19
PARTII:DRIVERSOFSUPERIORFINANCIAL
PERFORMANCE
DETERMINANTSOFPERFORMANCEMEASUREMENT
SYSTEMDESIGNANDCORPORATEFINANCIAL
PERFORMANCE
AdrianaRejcandSergejaSlapnicˇar 47
SOCIALPRACTICESANDCORPORATEPERFORMANCE
ChristelDecockGoodandLaurentGeorges 75
v
vi
COMPETITIVESTRATEGIES,SALESPEOPLECONTROL
ANDSALESFORCEPERFORMANCE
Pierre-AntoineSprimont 97
STRATEGYANDINTEGRATEDFINANCIALRATIO
PERFORMANCEMEASURES:EMPIRICALEVIDENCEOF
THEFINANCIALPERFORMANCESCORECARDANDHIGH
PERFORMANCECOMPANIES
BelverdE.Needles,Jr.,MarkL.FrigoandMarianPowers 115
PARTIII:DEVELOPINGIMPROVED
PERFORMANCEMEASURES
SUPPLYCHAINPERFORMANCEMEASUREMENT:A
TRANSACTIONCOSTTHEORY–ANDVALUE-BASED
APPROACH
PéterHorváthandKlausMoeller 155
PERFORMANCEMEASUREMENTINFRENCH
COMPANIES:ANEMPIRICALSTUDY
Pierre-LaurentBescosandEricCauvin 185
MULTIFACETEDNEWPRODUCTDEVELOPMENT
PERFORMANCE:SURVEYOFUTILIZATIONOF
PERFORMANCEMEASURESINFINNISHINDUSTRY
PetriSuomala 203
THEEFFECTSOFMULTIPLEMEASURES-BASED
PERFORMANCEEVALUATIONONMANAGERS’
PERFORMANCE:THEROLEOFPROCEDURALFAIRNESS
ANDINTERPERSONALTRUST
MahfudSholihin,AinunNa’imandChongM.Lau 235
vii
PARTIV:BALANCEDSCORECARDIMPLEMENTATIONS
TECHNICALANDORGANIZATIONALBARRIERS
HINDERINGTHEIMPLEMENTATIONOFABALANCED
SCORECARD:THECASEOFAEUROPEANSPACE
COMPANY
FabienneOriotandEvelyneMisiaszek 265
THESTRUCTUREOFBALANCEDSCORECARDS:
EMPIRICALEVIDENCEFROMNORWEGIAN
MANUFACTURINGINDUSTRY
JanIvarStemsrudhagen 303
BONUSANDPENALTYCONTRACTACCEPTANCEINA
BALANCEDSCORECARDENVIRONMENT:ACASESTUDY
PeterVandeWegheandWernerBruggeman 323
PARTV:MEASURINGANDIMPROVINGPERFORMANCE
INNON-PROFITORGANIZATIONS
PERFORMANCEMEASUREMENTINNON-PROFIT
ORGANIZATIONS:HOWTOLINKTHEORYANDREALITY?
EmanueleLettieri,FrancescaBorga,CristinaMasella
andAlbertoSavoldelli 355
THESTAIR:ADUELCOREMODELFORCHANGING
PUBLICSECTORPERFORMANCE
MaryZeppouandTatianaSotirakou 375
THEADOPTIONOFTHEBALANCEDSCORECARDIN
GOVERNMENT-OWNEDCORPORATIONS
SureshS.Kalagnanam 407
MANAGEMENTACCOUNTINGINPUBLICANDPRIVATE
HOSPITALS:ACOMPARATIVESTUDY
Lars-GöranAidemarkandLarsLindkvist 427

LIST OF CONTRIBUTORS
Lars-Go¨ranAidemark Va¨xjo¨ University,Va¨xjo¨,Sweden
Pierre-LaurentBescos EDHECBusinessSchool,France
FrancescaBorga PolitecnicodiMilano,Milano,Italy
WernerBruggeman GhentUniversity,Belgium
EricCauvin EDHECBusinessSchool,France
ChristelDecockGood EDHECBusinessSchool,Nice,France
MarcJ.Epstein RiceUniversity,Houston,TX,USA
MarkL.Frigo DePaulUniversity,Chicago,IL,USA
LaurentGeorges EDHECBusinessSchool,Nice,France
Pe´terHorva´th UniversityofStuttgart,Stuttgart,Germany
SureshS.Kalagnanam UniversityofSaskatchewan,Saskatoon,Sask.,
Canada
ChongM.Lau UniversityofWesternAustralia,Australia
EmanueleLettieri PolitecnicodiMilano,Milano,Italy
LarsLindkvist KalmarUniversity,Kalmar,Sweden
Jean-Franc¸oisManzoni INSEAD,Fontainebleau,France
CristinaMasella PolitecnicodiMilano,Milano,Italy
EvelyneMisiaszek GroupE.S.C.Toulouse,Toulouse,France
KlausMoeller UniversityofStuttgart,Stuttgart,Germany
AinunNa’im GadjahMadaUniversity,Indonesia
BelverdE.NeedlesJr. DePaulUniversity,Chicago,IL,USA
FabienneOriot GroupE.S.C.Toulouse,Toulouse,France
ix
x
MarianPowers NorthwesternUniversity,Evanston,IL,USA
AdrianaRejc UniversityofLjubljana,Ljubljana,Slovenia
AlbertoSavoldelli PolitecnicodiMilano,Milano,Italy
MahfudSholihin GadjahMadaUniversity,Indonesia
SergejaSlapnicˇar UniversityofLjubljana,Ljubljana,Slovenia
TatianaSotirakou NationalCentreofPublicAdministration,Athens,
Greece
Pierre-AntoineSprimont GroupE.S.C.Rouen,France
JanIvarStemsrudhagen NorwegianSchoolofEconomicsandBusiness
Administration,Bergen,Norway
PetriSuomala TampereUniversityofTechnology,Tampere,
Finland
PeterVandeWeghe GhentUniversity,Belgium
MaryZeppou NationalCentreofPublicAdministration,Athens,
Greece