This book introduces the tools and systems of management control used in organisations today. The focus is on how managers implement and use management control systems (MCS).
It is structured in three parts, addressing different perspectives:
1. Which organisational structure should we choose, and for which type of management control? How have organisational structures developed in recent decades? What is the impact of these organisational changes on MCS?
2. What performance measurement and management systems (PMMS) do managers and management accountants use? What are financial performance measurement systems and how do they work? What are strategic and operational performance measurement systems and how do managers use them?
3. Who is the management accountant? What does he or she do?
The book emphasises the social, behavioural and situational dimensions of management control. It offers many practical examples and case studies, with solutions and discussions. It provides students with insights into business life and a better understanding of control practices.
This book is the English adaptation of Contrôle de gestion - Des outils de gestion aux pratiques organisationnelles, 4e édition, de H. Löning, V. Malleret, J. Méric et Y. Pesqueux, avec la participation d'Andreù Solé, Dunod, 2013.