1. SECTION I The Control Function of Management
2. 1 Management and Control
3. Management and control
4. Causes of management control problems
5. Characteristics of good management control
6. Control problem avoidance
7. Control alternatives
8. Outline of this text
9. Notes
10. Leo’s Four-Plex Theater
11. Wong’s Pharmacy
12. Private Fitness, Inc.
13. Atlanta Home Loan
14. SECTION II Management Control Alternatives and their Effects
15. 2 Results Controls
16. Prevalence of results controls
17. Results controls and the control problems
18. Elements of results controls
19. Conditions determining the effectiveness of results controls
20. Conclusion
21. Notes
22. Office Solutions, Inc.
23. Puente Hills Toyota
24. Kooistra Autogroep
25. Houston Fearless 76, Inc.
26. 3 Action, Personnel, and Cultural Controls
27. Action controls
28. Action controls and the control problems
29. Prevention vs. Detection
30. Conditions determining the effectiveness of action controls
31. Personnel controls
32. Cultural controls
33. Personnel/cultural controls and the control problems
34. Effectiveness of personnel/cultural controls
35. Conclusion
36. Notes
37. Witsky and Associates, Inc.
38. The Platinum Pointe Land Deal
39. EyeOn Pharmaceuticals, Inc.
40. Axeon N.V.
41. 4 Control System Tightness
42. Tight results control
43. Tight action controls
44. Tight personnel/cultural controls
45. Conclusion
46. Notes
47. Controls at the Bellagio Casino Resort
48. PCL: A Breakdown in the Enforcement of Management Control
49. 5 Control System Costs
50. Direct costs
51. Indirect costs
52. Adaptation costs
53. Conclusion
54. Notes
55. Philip Anderson
56. Sunshine Fashion: Fraud, Theft, and Misbehavior among Employees
57. Better Beauty, Inc.
58. Fit Food, Inc.
59. Atlantis Chemical Industries
60. 6 Designing and Evaluating Management Control Systems
61. What is desired and what is likely
62. Choice of controls
63. Choice of control tightness
64. Adapting to change
65. Keeping a behavioral focus
66. Maintaining good control
67. Notes
68. Diagnostic Products Corporation
69. Game Shop, Inc.
70. Family Care Specialists Medical Group, Inc.
71. SECTION III Financial Results Control Systems
72. 7 Financial Responsibility Centers
73. Advantages of financial results control systems
74. Types of financial responsibility centers
75. Choice of financial responsibility centers
76. The transfer pricing problem
77. Conclusion
78. Notes
79. Kranworth Chair Corporation
80. Zumwald AG
81. Global Investors, Inc.
82. 8 Planning and Budgeting
83. Purposes of planning and budgeting
84. Planning cycles
85. Target setting
86. Planning and budgeting practices, and criticisms
87. Conclusion
88. Notes
89. Royal Wessanen NV
90. The Stimson Company
91. Multiple Versions of the Plan
92. Vitesse Semiconductor Corporation
93. VisuSon, Inc.: Business Stress Testing
94. 9 Incentive Systems
95. Purposes of incentives
96. Monetary incentives
97. Incentive system design
98. Criteria for evaluating incentive systems
99. Group rewards
100. Conclusion
101. Notes
102. Harwood Medical Instruments PLC
103. Superconductor Technologies, Inc.
104. Raven Capital, LLC
105. SECTION IV Performance Measurement Issues and Their Effects
106. 10 Financial Performance Measures and Their Effects
107. Value creation
108. Market measures of performance
109. Accounting measures of performance
110. Investment and operating myopia
111. Return-on-investment measures of performance
112. Residual income measures as a possible solution to the ROI measurement problems
113. Conclusion
114. Notes
115. Behavioral Implications of Airline Depreciation Accounting Policy Choices
116. Las Ferreterías de México, S.A. de C.V.
117. Industrial Electronics, Inc.
118. Haengbok Bancorp
119. Corbridge Industries, Inc.
120. King Engineering Group, Inc.
121. Berkshire Industries PLC
122. 11 Remedies to the Myopia Problem
123. Pressures to act myopically
124. Reduce pressures for short-term profit
125. Control investments with preaction reviews
126. Extend the measurement horizon (use long-term incentives)
127. Measure changes in value directly
128. Improve the accounting measures
129. Measure a set of value drivers
130. Conclusion
131. Notes
132. Catalytic Solutions, Inc.
133. Dortmunder-Koppel GmbH
134. Johansen’s: The New Scorecard System
135. Mainfreight
136. Statoil
137. 12 Using Financial Results Controls in the Presence of Uncontrollable Factors
138. The controllability principle
139. Types of uncontrollable factors
140. Controlling for the distorting effects of uncontrollables
141. Other uncontrollable factor issues
142. Conclusion
143. Notes
144. Olympic Car Wash
145. Beifang Chuang Ye Vehicle Group
146. Hoffman Discount Drugs, Inc.
147. Howard Building Corporation, Inc.
148. Bank of the Desert (A)
149. Bank of the Desert (B)
150. Fine Harvest Restaurant Group (A)
151. Fine Harvest Restaurant Group (B)
152. SECTION V Corporate Governance, Important Control-Related Roles, and Ethics
153. 13 Corporate Governance and Boards of Directors
154. 14 Controllers and Auditors
155. 15 Management Control-Related Ethical Issues
156. 16 Management Control in Not-for-profit Organizations

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