Mircea Epure
University Pompeu Fabra

Epure

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(Monday, 16th May 2016)

Title : Governance and Control Systems in Organizations

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This lecture will focus on organizational governance, more specifically on the determinants and consequences of management control systems. First, we will discuss control system design as a function of information asymmetries and the characteristics of performance measurement. Second, we will identify how the choice of control systems varies across large (divisionalized) firms and new business ventures.

Bibliographical references :

Abernethy, M.A., Bouwens, J., Van Lent, L. 2004. Determinants of control system design in divisionalized firms. The Accounting Review 79(3), 545-570.

Armstrong, C.S., Ittner, C.D., Larcker, D.F. 2014. An exploratory investigation of the determinants and ratings implications of performance appraisal plan characteristics. Stanford GSB working paper.

Bengtsson, O. 2011. Covenants in venture capital contracts. Management Science 57(11), 1926-1943.

Gerakos, J., Ittner, C.D., Moers, F. 2013. Compensation objectives and business unit pay strategy. Chicago Booth School of Business Research Paper No. 08-24.

CNRS Chaire GovReg Europe

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